The Role of Internal Control in Cash Management in Small and Medium Enterprises
Abstract
Abstract
The purpose of this study is to show the importance of effective internal control in newly established Small and Medium Enterprises and to give importance to internal control for business actors as a means of preventing irregularities. This research is a qualitative research with a phenomenological approach. The object of this research is Shita Farma. The selected informants were 5 employees of Shita Farma. Data collection techniques used are data reduction, data exposure, and data display. The results of the study indicate the ineffectiveness of internal control which causes deviations that impact on the inefficient business as one of the factors of employee fraud.
Keywords: Control, internal, qualitative, effective, efficient
Abstract
Tujuan penelitian ini ialah untuk menunjukkan pentingnya pengendalian internal yang efektif pada Usaha Kecil dan Menengah yang baru didirikan dan untuk memberikan pentingnya pengendalian internal bagi pelaku usaha sebagai alat pencegahan dalam penyimpangan. Penelitian ini merupakan suatu jenis penelitian kualitatif melalui pendekatan fenomenologi. Objek penelitian ini ialah Shita Farma. Informan yang dipilih adalah 5 karyawan Shita Farma. Pada metode pengumpulan data, data dilakukan melalui beberapa tahap, tahap tersebut ialah reduksi data, pemaparan data, dan tampilan data. Hasil penelitian menjelaskan bahwa kurang efektifnya pengendalian internal yang menyebabkan terjadinya penyimpangan yang berimbas pada tidak efisiensinya usaha sebagai salah satu faktor kecurangan yang dilakukan pegawai.
Keywords: Kontrol, internal, kualitatif, efektif, efisien
Keywords
Full Text:
PDFReferences
DAFTAR PUSTAKA
Adegboyegun, A. E., Ben-Caleb, E., Ademola, A. O., Oladutire, E. O., & Sodeinde, G. M. (2020). Internal control systems and operating performance: Evidence from small and medium enterprises (SMEs) in Ondo state. Asian Economic and Financial Review, 10(4), 469–479. https://doi.org/10.18488/journal.aefr.2020.104.469.479
Alan Campuzano Garcia, A., Ociel Marquez Gomez, J., Karina Garduño Espinoza, Y., & Ramirez Jaimes, H. (2021). Internal control in micro, small and medium-sized companies in Tejupilco Mexico. International Journal of Educational Policy Research and Review, 8(2), 74–84.
Arens, & Loebnecke. (2010). Accounting Information System, Sixth Ed.Chinhcinati.
Hafizah. (2021). AKTIVA Jurnal Akuntansi dan Investasi, Vol 4, No.1, Mei 2020. AKTIVA Jurnal Akuntansi Dan Investasi, 6(1), 69–80.
Horgren. (2004). Management Control System, Edisi Terjemahan. PT. Ghalia Indonesia.
Kabuye, F., Kato, J., Akugizibwe, I., & Bugambiro, N. (2019). Internal control systems, working capital management and financial performance of supermarkets. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1573524
Kasim, H., & Antwi, S. K. (2015). Management Practices And Financial Performance Of Small And Cash Management Practices And Financial Performance Of Small And Medium Enterprises ( SMEs ) In The Northern Region Of Ghana. February 2016.
Midjan, L. (2009). Sistem Pengawasan Dan Pengendalian Perusahaan. Surabaya Press.
Mulyadi. (2017). Sistem Informasi Akuntansi, Edisi Tiga, Standar Akuntansi Keuangan, 2002. PSAK 31:3. Salemba Empat.
Nadiah, N. (2016). Cash management practices in micro and small businesses in malaysia. 4(2013), 331–335.
Rivai, V. (2016). Manajemen sumber daya manusia untuk perusahaan : B.
Saadah, K. (2019). Efektivitas Penerapan Pengendalian Intern Pada Usaha Mikro, Kecil Dan Menengah (Umkm) Di Kota Bandung. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 11(2), 141–156. https://doi.org/10.35313/ekspansi.v11i2.1338
Shanmugam, J. K., Hassan, M., Haat, C., & Ali, A. (2012). An Exploratory Study of Internal Control and Fraud Prevention Measures in An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs. January.
Sugiyono. (2018). Metode Penelitian Kuantitatif dan R&D. Alfabeta.
DOI: https://doi.org/10.29313/ka.v24i1.9450
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Kajian Akuntansi
Indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.