Cash Receipt System at MSME Risol Mamadim
Abstract
Purpose: The purpose of this study is to determine the procedures for improving internal control in analyzing the cash receipt cycle at MSME Risol Mamadim.
Method: The method used in this study is a descriptive qualitative method that includes two main methods of data collection, namely in-depth interviews and direct observation. There is one source interviewed, namely the owner of the MSME Risol Mamadim. This source has access to financial information and the decision-making process in the MSME. Recording income and expenses and managing financial documents are part of the work done to manage the finances of the MSME risol mamadim. Data collected from the results of interviews and documentation will be analyzed based on the information obtained.
Findings: The results of this study indicate that MSME Risol Mamadim has not implemented proper cash receipt recording procedures, such as no transaction records are made. In addition, the internal control system has not been implemented adequately by MSME Risol Mamadim. Seen from the absence of separation of functions between the person who records receipts and the person who receives cash.
Implication: According to the research results, the lack of internal control in the cash receipt system of Risol Mamadim MSME can lead to recording errors, misuse of funds, or inaccurate financial reports. The absence of separation of duties between the person who handles cash and the person who records transactions can also allow for misuse of funds. Therefore, Risol Mamadim MSME must immediately implement better internal control procedures.
Originality: This study is unique because it examines the cash recording system of a home-based micro culinary business, investigating manual recording practices and accounting issues for MSMEs in Indonesia. Aspects of internal control of the cash receipt system of MSME Risol Mamadim are analyzed in this study. Basically, MSMEs have a simple accounting system structure, thus providing a different perspective on financial issues in this industry. Unlike previous studies that often focus on larger-scale MSMEs or other sectors, this study reveals the real practice of cash management in a simpler accounting system.
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