Indonesian Journal of Sustainability Policy and Technology

Analisis Sistem Akuntansi Pembelian pada Toko Ritel Modern: Studi Kasus Indomaret

Luthfi Alya Az Zahro — 2025-05-31

Purpose: This study aims to analyze the implementation of the purchasing accounting system at a modern retail store, specifically Indomaret. The study focuses on how the system is applied in real-world operations, including the roles of various departments, procedures for restocking, document management, and internal control systems.

Method: A qualitative descriptive approach was employed. Data were collected through direct interviews with the store manager of Indomaret in Medokan Ayu, Surabaya. The study used observational notes and documentation to explore how purchasing activities are carried out and recorded in practice.

Findings: Indomaret applies a centralized and computerized purchasing system, involving strict functional separation between departments such as purchasing, warehouse, receiving, and accounting. The purchasing procedures follow two main channels: direct from suppliers and from distribution warehouses. Supporting documents such as delivery notes, purchase invoices, and inventory reports are systematically used. Real-time data entry through integrated systems ensures accuracy in recording. Internal control practices, including stock audits and tiered approvals, support operational effectiveness and security.

Implications: The findings highlight the significance of combining digital accounting systems with strong internal controls in retail operations. The study provides practical insights for companies aiming to improve purchasing efficiency and control mechanisms, and it serves as a useful reference for accounting students and practitioners in the retail sector.

Originality: This research offers a real-world examination of a centralized purchasing accounting system in a major retail chain. It contributes original insights into how theoretical models of internal control and accounting information systems are implemented in day-to-day retail operations.

ABSTRAK:

Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi pembelian pada toko ritel modern, khususnya Indomaret. Fokus kajian mencakup peran tiap bagian, prosedur restock barang, pengelolaan dokumen, dan sistem pengendalian internal yang diterapkan.

Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data diperoleh melalui wawancara langsung dengan kepala toko Indomaret di Medokan Ayu, Surabaya, serta observasi dan dokumentasi untuk menggambarkan praktek nyata sistem akuntansi pembelian.

Temuan: Indomaret menerapkan sistem pembelian yang terpusat dan terkomputerisasi dengan pemisahan fungsi yang jelas antara bagian gudang, pembelian, penerimaan, dan akuntansi. Prosedur pembelian dilakukan melalui dua jalur utama: langsung dari supplier dan dari gudang cabang. Dokumen pendukung seperti surat jalan, faktur, dan laporan stok digunakan secara sistematis. Proses pencatatan dilakukan secara real-time melalui sistem terintegrasi. Pengendalian internal dilakukan melalui audit stok harian dan sistem otorisasi berjenjang.

Implikasi: Hasil penelitian menekankan pentingnya integrasi sistem akuntansi digital dengan pengendalian internal yang kuat dalam operasional ritel. Studi ini memberikan wawasan praktis bagi perusahaan yang ingin meningkatkan efisiensi pembelian dan sistem kontrol, serta menjadi referensi bagi akademisi dan praktisi.

Orisinalitas: Penelitian ini menyajikan analisis nyata tentang penerapan sistem akuntansi pembelian terpusat di jaringan ritel besar. Penelitian ini memberikan kontribusi terhadap pemahaman implementasi sistem informasi akuntansi dalam praktik operasional sehari-hari.

Kata Kunci: Sistem Pengendalian Internal, Toko Ritel Modern, Sistem Akuntansi Pembelian.

Implementation of Internal Control System in the Purchasing Accounting System at PT. Berkat Anugerah Plastik Nganjuk - East Java

Latifatul Fauziyah — 2025-05-31

Purpose: This study aims to evaluate the implementation of the internal control system within the purchasing accounting system at PT Berkat Anugerah Plastik Nganjuk. The objective is to identify the effectiveness and reliability of internal controls in supporting accurate and secure purchasing transactions.

Methods: The research uses a descriptive qualitative approach. Data were primarily collected through interviews with individuals directly involved in the company's purchasing and financial administration processes. Informants include family members of the owner who hold operational roles across different company locations, such as Nganjuk, Krian, and Balongbendo, East Java.

Findings: The findings indicate that the internal control system at PT Berkat Anugerah Plastik is strongly influenced by familial relationships, with key positions in finance, procurement, and operations held by trusted family members. While this structure enhances trust and coordination, it also poses risks related to accountability and segregation of duties. Some control procedures are in place, but they are not well-documented or standardized, making consistent application across branches difficult.

Implication: The study highlights the need to formalize and document internal control procedures to strengthen accountability and transparency. Clearly defining role boundaries and establishing standard operating procedures can enhance the company’s risk management and decision-making processes.

Originality: This research offers a unique perspective by examining an internal control system shaped by family-based management. It contributes to the broader discourse on corporate governance in small and medium-sized family-owned enterprises in Indonesia.

Payroll System Analysis in Culinary Business: Case of Kedai Pek Kau 89 Rungkut Madya - Surabaya

Gressia Clara Vandika Putri — 2025-05-31

Purpose: This study aims to examine the implementation of the payroll and wage system at Kedai Pek Kau 89 Pangsit Mie Ayam, a small business in the culinary sector, and to identify existing weaknesses that may affect employee motivation, satisfaction, and operational performance. The study focuses on how payroll systems influence not only timely compensation but also the overall trust and well-being of employees in a small-scale business setting.

Method: A descriptive research design with a qualitative approach was used in this study. Data were collected through in-depth interviews and direct field observations with the owner and employees to explore the current payroll practices and internal control mechanisms implemented in the business.

Findings: The findings show that the existing payroll system is not fully aligned with proper internal control standards. One of the critical issues identified is the ineffective monitoring of employee attendance, which results in inaccurate salary calculations, employee dissatisfaction, and reduced morale. These deficiencies also contribute to inefficiencies in payroll processing and may hinder the long-term performance of the business.

Implication: These results underline the need for a more structured internal control system, particularly in the area of attendance tracking and documentation practices. Implementing these improvements can help ensure fair and accurate salary distribution, improve employee satisfaction, and promote a more efficient and sustainable operation.

Originality: This study provides original insights by exploring payroll system challenges in a small culinary business a context that is underrepresented in current research. It also offers practical recommendations that can serve as a reference for similar micro and small enterprises facing comparable payroll issues.

Internal Control System For Cash Purchases of Merchandise at ArfapuriMart

Nafizha Rahma Aurellia — 2025-05-31

Purpose: This study aims to examine the cash purchase procedures at ArfapuriMart, a small retail business in Indonesia, and assess how effectively internal control elements are implemented. It also seeks to uncover weaknesses arising from the absence of formal documentation and the centralization of authority.

Method: A qualitative approach using a case study method was applied. Data were gathered through interviews with staff and management, supported by document reviews. The evaluation was conducted using internal control theories from Mulyadi and other accounting information systems literature to assess the effectiveness of internal controls in practice.

Findings: The analysis indicates that although both manual and electronic processes are used in purchasing, critical control elements are lacking. Key documents like purchase requisitions and goods receipt forms are not in use. The purchasing authority is centralized in the owner’s hands, and roles are not clearly separated, increasing the risk of error or fraud. The digital system in place aids transaction recording and inventory tracking but lacks features like access restrictions and activity monitoring, limiting its reliability and transparency.

Implication: These findings emphasize the importance for MSMEs to introduce structured documentation, formal procedures, and clear role distribution. Doing so will improve internal control, reduce risks, and support more accountable and efficient operations.

Originality: This research adds unique insights into the internal control challenges faced by informal small businesses in Indonesia. It provides applicable recommendations for MSMEs aiming to strengthen their purchasing systems and internal governance structures.

Internal Control System for Cash Receipts in Local Retail: The Case of Matahari Grocery Store

Adjie Pradana — 2025-05-31

Purpose: This study aims to evaluate the effectiveness of the cash receipts accounting system at Matahari Grocery Store, a retail business in Surabaya, in supporting financial accuracy, operational efficiency, and the safeguarding of cash assets.

Method: A qualitative descriptive approach was employed, incorporating direct observation, semi-structured interviews with the store owner and staff, and document analysis to gain a comprehensive understanding of the store’s accounting practices.

Findings: The store utilizes a computerized cash register system that automatically records customer transactions and accommodates multiple payment methods, including cash, debit cards, and QRIS. Although daily cash checks are still performed manually by the owner, the system significantly improves transaction accuracy and efficiency. Internal control mechanisms—such as task segregation, authorization procedures, and the use of numbered receipts—are effectively implemented to reduce errors and prevent fraud.

Implication: The findings underscore the importance for small and medium-sized enterprises (SMEs) to integrate technological tools with internal control systems to enhance financial accountability and support informed decision-making.

Originality: This research presents a grounded analysis of internal control practices within a local retail setting, offering actionable insights for SMEs seeking to refine their accounting systems. Its originality lies in the detailed exploration of the procedures and the practical relevance of its recommendations.