Analisis Penerapan Sistem Pengendalian Internal dalam Transaksi Penjualan Tunai pada UMKM Empon Barokah Ponorogo
DOI:
https://doi.org/10.30659/jai.14.2.113-131Abstrak
Abstract
The internal control system is a process that integrates organizational structures, methods, and procedures carried out on an ongoing basis by all parties in the organization to secure assets, guarantee accounting data, ensure efficiency, and compliance with rules and effective achievement of organizational goals. The purpose of this study is to analyze the application of the internal control system in cash sales transactions implemented at Empon Barokah Ponorogo MSMEs. In this study, the authors used a qualitative method. The results of this study indicate that Empon Barokah Ponorogo MSME has implemented an internal control system in cash sales transactions, but the implementation has not been maximized because there are weaknesses, namely the absence of a strict division of tasks so that duplication of tasks occurs. This research focuses on the internal control system on cash sales transactions at Empon Barokah Ponorogo MSME with direct observation.
Keywords:
Internal Control of Cash Sales, Internal Control System, Cash Sales Transactions
Abstrak
Sistem pengendalian internal merupakan proses yang mengintegrasikan struktur organisasi, metode, dan prosedur yang dilakukan secara berkesinambungan oleh seluruh pihak dalam organisasi untuk mengamankan aset, menjamin data akuntansi, memastikan efisiensi, dan ketaatan terhadap aturan serta pencapaian tujuan organisasi secara efektif. Tujuan dari penelitian ini adalah untuk menganalisis penerapan sistem pengendalian internal dalam transaksi penjualan tunai yang diterapkan di UMKM Empon Barokah Ponorogo. Dalam penelitian ini, penulis menggunakan metode kualitatif. Hasil dari penelitian ini menunjukkan bahwa UMKM Empon Barokah Ponorogo sudah menerapkan sistem pengendalian internal pada transaksi penjualan tunai, akan tetapi penerapan tersebut belum maksimal karena terdapat kelemahan yaitu tidak adanya pembagian tugas secara tegas sehingga terjadi perangkapan tugas. Penelitian ini berfokus pada sistem pengendalian internal pada transaksi penjualan tunai di UMKM Empon Barokah Ponorogo dengan observasi secara langsung.
Keywords:
Pengendalian Internal Penjualan Tunai, Sistem Pengendalian Internal, Transaksi Penjualan Tunai
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