Rokhmania, Nur’aini and Dewi, Nurul Hasanah Uswati and Diptyana, Pepie (2020) Exploring Accounting Control for Cash Revenue & Disbursement in Micro Enterprises. The Indonesian Accounting Review, 10 (2). pp. 223-234. ISSN 2086-3802
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Abstract
This study aims to describe the implementation of accounting procedures and internal control in micro-enterprises. The research data were obtained from source persons consisting of micro business owners ‘LBB Surabaya’ and ‘Travel Pahlawan’, employees, and customers. The data were analyzed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation, and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data. Key words: Accounting procedures, Internal control, Bank, Cash transaction
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 29 Aug 2022 07:31 |
| Last Modified: | 29 Aug 2022 07:31 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/664 |
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