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

Hanik Munfarida; Isna Rahmatul Berliana Putri; Shakirana Sekar Anadia; Chelsea Geraldine Lesta; Clarita Ratu Marshanda Murti

doi:10.61656/sbamr.v7i2.306

Hanik Munfarida Universitas Pembangunan Nasional Veteran Jawa Timur
Isna Rahmatul Berliana Putri Universitas Pembangunan Nasional Veteran Jawa Timur
Shakirana Sekar Anadia Universitas Pembangunan Nasional Veteran Jawa Timur
Chelsea Geraldine Lesta Universitas Pembangunan Nasional Veteran Jawa Timur
Clarita Ratu Marshanda Murti Universitas Pembangunan Nasional Veteran Jawa Timur

DOI: https://doi.org/10.61656/sbamr.v7i2.306

Abstrak

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.

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