EVALUASI PENERAPAN SISTEM AKUNTANSI PEMASUKAN DAN PENGELUARAN KAS PADA UMKM ES TEHKU MEDHIUN

Najwa, Muhayyina Ash Shaffa (2025) EVALUASI PENERAPAN SISTEM AKUNTANSI PEMASUKAN DAN PENGELUARAN KAS PADA UMKM ES TEHKU MEDHIUN. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to evaluate the implementation of the internal control system over cash inflows and outflows at UMKM Es Tehku Medhiun using the COSO framework of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research method applied is a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results indicate that the implementation of the internal control system at UMKM Es Tehku Medhiun has been functioning. In terms of the control environment, there is a commitment to work ethics, although no formal organizational structure or written vision and mission are available. In risk assessment, the business has identified several types of risks, but they are not yet supported by a structured documentation system. Control activities such as transaction authorization and cash reconciliation have been applied, although no written SOPs are available. Information and communication are carried out regularly but are not fully documented. Monitoring is conducted directly by the owner on a regular basis, yet it is not accompanied by a written reporting and evaluation system. Thus, although the internal control system has been implemented, several improvements are still needed, particularly in formal documentation, employee training, as well as evaluation and follow-up procedures. These improvements are expected to enhance the effectiveness of financial management and prevent the risk of cash misappropriation.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Internal control system; cash inflows; cash outflows; MSMEs; COSO.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	SHAFFA ASH MUHAYYINA
Date Deposited:	27 Aug 2025 05:01
Last Modified:	27 Aug 2025 05:01
URI:	http://eprint.unipma.ac.id/id/eprint/4387

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