Analisis Sistem Pengendalian Internal pada Siklus Penjualan dan Penerimaan Kas pada UMKM Angkringan Kopi

Abstract

This study aims to examine the implementation of an internal control system within the sales and cash receipts cycle of Angkringan Kopi UMKM. This research is motivated by the importance of internal control as an effort to improve operational effectiveness, safeguard business assets, and ensure the accuracy and reliability of financial transaction records. This study employs a qualitative descriptive method using a case study approach. Data collection was conducted through observations, interviews, and documentation related to sales activities and cash receipt procedures at Angkringan Kopi UMKM. The collected data were analyzed by evaluating the components of internal control, including organizational structure, segregation of responsibilities, transaction procedures, accounting records, and operational monitoring activities. The results indicate that the internal control system in the sales and cash receipts cycle has been implemented in several aspects; however, some weaknesses remain, particularly in transaction recording, task segregation, and supervision procedures. This study is expected to provide benefits for Angkringan Kopi UMKM as an evaluation reference in improving financial management practices and strengthening the implementation of an effective internal control system in the future.