Sustainable Business Accounting and Management Review

Analysis of the Implementation of the Purchasing Accounting System and Internal Control at the Hikmah Stationery Store

2025-06-24T19:37:42+00:00

Purpose: This research was conducted at the Office Stationery Store (ATK) "Hikmah". This company is engaged in retail trade, such as stationery, office equipment and also painting equipment. The purpose of this study is to provide a clear picture of the purchase recording process in the Company, as well as to identify if there are any problems that may occur when recording which could have fatal consequences for the company.

Method: This research method uses a qualitative descriptive method; data is collected directly through interviews with the Office Stationery Store (ATK) "Hikmah" Surabaya, East Java.

Findings: The results of the study show that the implementation of a purchasing accounting system significantly improved the efficiency of daily operations. It also allowed for more accurate transaction recording, reduced errors, and provided essential information that helped management make timely and informed decisions.

Implication: In addition to ensuring the accuracy of transactions, implementing a systematic and recorded purchasing accounting system has greater consequences. Strengthening internal control, reducing the risk of fraud, and supporting compliance with organizational policies all depend on it. This system makes it easier for small businesses like “Hikmah” Office Stationery Store to better manage purchasing activities, improve departmental coordination, and enhance financial accountability. Forecasting, budgeting, and decision-making can also use this data. As a result, implementing an effective purchasing accounting system is essential to the efficiency of daily operations as well as the company’s long-term desires and excellence.

Originality: This study emphasizes the importance of purchasing accounting systems for small retail companies, which has not been widely discussed in previous studies. The method used in this study provides practical insight into how purchasing accounting systems are implemented in the field.

Cash Receipt Procedures and Internal Control System Implementation at Sakinah Mart: A Comparative Study with Mulyadi’s Accounting System Book

2025-06-24T23:06:03+00:00

Purpose: This study aims to analyze the cash receipts procedures and the implementation of the Internal Control System (ICS) at Sakinah Mart, and to assess their compliance with the accounting standards presented in Sistem Akuntansi by Mulyadi.

Method: This research adopts a qualitative approach, utilizing interviews, observations, and documentation as data collection methods.

Findings: The findings reveal that many of the cash receipt procedures and ICS practices at Sakinah Mart do not align with the standards outlined in Mulyadi's book. This discrepancy arises due to differences in operational characteristics; Sakinah Mart operates as a retail store selling directly to consumers, whereas Mulyadi's examples are based on wholesale businesses that sell goods for resale.

Implication: This study emphasizes the importance of implementing a cash receipt system in accordance with internal control standards to mitigate fraud risks and enhance operational efficiency, particularly for small businesses that interact directly with customers.

Originality: This study compares small retail practices with SPI in the book Sistem Akuntansi by Mulyadi, which has rarely been explored before.

Evaluation of Accounting and Internal Control System in the Sales Process at PT Dinamika Utama Teknik

2025-06-25T17:01:55+00:00

Purpose: This study aims to analyze how the accounting system and internal control system (ICS) are applied to the sales process at PT Dinamika Utama Teknik.

Method: This study uses a qualitative approach using PT Dinamika Utama Teknik Surabaya – East Java as the object of research. To obtain data, the researcher will use direct interviews with the operational leaders of PT Dinamika Utama Teknik, observation, and documentation.

Findings: The results of the study found that the accounting system has covered the flow of recording, sales, to billing but there are still weaknesses in supporting documentation and internal control over receivables and non-note purchases. The ICS implemented by PT Dinamika Utama Teknik is still informal and still depends on experience and trust between personnel.

Implication: This research will provide practical implications in improving the effectiveness of financial control using formal procedures and system digitalization. This research will theoretically expand the understanding of the impact of informal control on accounting system constraints.

Originality: The originality of this research uses real case analysis in a medium-scale distributor company that has not been widely discussed in previous researchers.

Cash Receipt System at MSME Risol Mamadim

2025-06-25T21:10:21+00:00

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.