Small Business Accounting Management and Entrepreneurship Review

An Analytical Study of the Cash Receipts Accounting Systems and Internal Control Systems in the “Waroeng Kue” Microenterprise

Derin Hasna Tsabita — 2025-02-27

Purpose: This study aims to thoroughly understand the accounting and internal control practices implemented by Waroeng Kue, a small culinary microenterprise, and to identify the strengths and weaknesses within its cash receipt accounting systems.

Method: A qualitative case study approach was employed, involving two weeks of direct observation and in-depth interviews with the owner. Thematic analysis was used to identify patterns in the data, and triangulation between observational and interview data was applied to ensure credibility and validity.

Findings: Waroeng Kue, as a Micro, Small, and Medium Enterprise (MSME), performs basic accounting functions such as receiving payments from customers, recording payments, and managing petty cash. Key financial documents used include payment receipts, deposit slips, transfer records, and cash logs. However, certain standard procedures—such as sales invoice authorization, formal inventory recording, and direct bank deposits—are inconsistently applied. There is some overlap in roles, although efforts to segregate duties and maintain internal control are evident. The main challenges faced by this MSME include limited resources and a lack of training in proper financial management.

Implications: A simple and well-structured accounting and internal control system can enhance financial transparency, accountability, and decision-making in microenterprises. The study recommends the provision of basic accounting training and user-friendly recording tools to support effective financial management.

Originality: This research contributes to the limited literature on financial practices in microenterprises by providing real-world insights based on a live case study. It offers practical recommendations for similar MSMEs and lays the groundwork for further research in this area.

Penerapan Sistem Pengendalian Internal untuk Penerimaan Kas di Toko Sinar Grosir di Jawa Timur – Indonesia

Febby Feira Chusnia — 2025-02-27

Purpose: This study aims to analyze the implementation of cash receipt accounting system and evaluate the internal control system at Sinar Grosir Store. This study examines how the cash receipt system and internal control can help ensure the accuracy of records, operational efficiency, and security of cash assets.

Method: This research uses a qualitative descriptive approach with field research methods. Data were collected through direct observation, interviews with store personnel (owner, cashier, and finance staff), and analysis of documents such as receipts and internal records. The data were then analyzed descriptively to explain the cash receipt procedures and the internal control system practices implemented at Sinar Grosir Store.

Findings: Sinar Grosir Store uses a computerized cash register system for over-the-counter sales, supporting various payment methods including cash, debit cards, and QRIS. Internal control is maintained through functional segregation, transaction authorization, use of serial-numbered receipts, and daily cash reconciliation verified by the owner

Implication: Despite operating on a medium scale, Sinar Grosir Store has a fairly effective internal control system. However, further improvements are needed in strengthening the cash reconciliation process and clarifying the segregation of duties to reduce the risk of errors and fraud as the business grows at Sinar Grosir Store.

Originality: The use of computerized cash receipts and internal controls in retail SMEs is discussed in this study, which focuses on the unique challenges and improvement strategies associated with the Indonesian SME sector.

ABSTRAK:

Tujuan: Studi ini bertujuan untuk menganalisis penerapan sistem akuntansi penerimaan kas dan mengevaluasi sistem pengendalian internal di Toko Sinar Grosir. Studi ini mengkaji bagaimana sistem penerimaan kas dan pengendalian internal dapat membantu memastikan akurasi catatan, efisiensi operasional, dan keamanan aset kas.

Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode penelitian lapangan. Data dikumpulkan melalui observasi langsung, wawancara dengan personel toko (pemilik, kasir, dan staf keuangan), serta analisis dokumen seperti struk dan catatan internal. Data tersebut kemudian dianalisis secara deskriptif untuk menjelaskan prosedur penerimaan kas dan praktik sistem pengendalian internal yang diterapkan di Toko Sinar Grosir.

Temuan: Toko Sinar Grosir menggunakan sistem kasir komputerisasi untuk penjualan over-the-counter, mendukung berbagai metode pembayaran termasuk tunai, kartu debit, dan QRIS. Kontrol internal dipertahankan melalui pemisahan fungsi, otorisasi transaksi, penggunaan kwitansi bernomor seri, dan rekonsiliasi kas harian yang diverifikasi oleh pemilik.

Implikasi: Meskipun beroperasi dalam skala menengah, Toko Sinar Grosir memiliki sistem pengendalian internal yang cukup efektif. Namun, perbaikan lebih lanjut diperlukan untuk memperkuat proses rekonsiliasi kas dan memperjelas pemisahan tugas guna mengurangi risiko kesalahan dan penipuan seiring pertumbuhan bisnis di Toko Sinar Grosir.

Orisinalitas: Penggunaan tanda terima kas yang terkomputerisasi dan pengendalian internal di UMKM ritel dibahas dalam studi ini, yang berfokus pada tantangan unik dan strategi perbaikan yang terkait dengan sektor UMKM Indonesia.

Kata Kunci: Penerimaan Kas, Pengendalian Internal, Pemisahan Tugas, Rekonsiliasi, Sistem Akuntansi, Sistem Kas Berbasis Komputer.

Cost Accounting System Practices: A Case Study of Graha Aryata Surabaya Construction Services Business

Nabilah Fitri Alya Sasongko — 2025-02-27

Purpose: This study was conducted to analyze the application of cost accounting practices of Graha Aryata Surabaya construction business. This business is engaged in building construction services. In this business engaged in building construction services and has had internal control procedures starting from the initial process of establishing relationships with clients until the project is completed.

Method: The research method used is a qualitative description method with a case study method. The object of this research is the internal control system on construction service project costs collected through interviews, direct observation, and managed documentation.

Findings: The results of this study indicate that Graha Aryata’s individual construction business has implemented basic elements of cost accounting, with the application of information technology that supports accurate cost recording, such as recording raw material and direct labor costs. However, there is no special function that handles cost recording and budgeting, so the recording process does not run optimally and less effectively.

Implication: This finding suggests the importance of establishing a clear structure of the accounting function as well as developing a more systematic and efficient budgeting system. The findings emphasize the importance of establish a clear accounting function structure and developing an integrated budget system. With these improvements, financial control can be enhanced, project management becomes more effective, and cost monitoring can be done more accurately. This research also provides practical recommendations for small and medium-sized construction businesses that want to strengthen their internal control and cost management.

Originality: This research makes an important contribution to the existing literature by presenting concrete evidence on the deficiencies in internal control and cost management, while providing insights that can be directly applied by similar businesses seeking to improve their financial and operational efficiency.

Analysis of Payroll and Wage Accounting System at PT. Taco Pratama Nusantara Gresik

Dian Ayu Bintang Lestari — 2025-02-27

Purpose: This study aims to determine how the payroll and wage accounting system is implemented and whether the payroll and wage accounting system supports the internal control system at PT Taco Pratama Nusantara.

Methods: The research method used is a qualitative approach by collecting data through interviews, participatory observation, and document analysis.

Findings: PT. Taco Pratama Nusantara which is engaged in the Trucking sector has implemented basic accounting functions including recording payroll and wage costs, creating cash disbursement evidence and financial reports. The financial documents used include salary and wage lists and cash disbursement evidence. The results of the analysis of the Internal Control System show that only a few components have been implemented correctly, while other components still need improvement in terms of organizational structure and work procedures. For this reason, the company is advised to start building a more systematic and well-documented payroll and wage system so that the process can run more transparently.

Implication: In addition to ensuring transaction accuracy, the payroll and wage system has an application that should be the foundation of the accounting system. A well-structured and adequate accounting system and internal control system can help the process of calculating payroll and wages accurately, minimize fraud, reduce recording errors, data manipulation and misuse of funds. As a result, these actions become more structured which will have a major impact on increasing transparency and efficiency in the payroll and wage system in the future.

Originality: This study shows that the significance of the payroll and wage accounting system for trucking companies at PT Taco Pratama Nusantara has not been widely discussed in previous studies. The method applied in this study provides a practical understanding of the application of the payroll and wage accounting system in the field.