Efektivitas Pengendalian Risiko atas Penjualan Jasa Makeup di Cv. Arester Nugraha
DOI:
https://doi.org/10.35870/jemsi.v11i6.4826Keywords:
Brand Image, Product Quality, Secret Selling Decision, Risk Management, Sales, Makeup ArtistsAbstract
This study aims to evaluate the effectiveness of risk control for the sale of makeup services at CV Arester Nugraha, specifically in addressing the practice of secret selling carried out by some makeup artists (MUAs). The research method used is descriptive qualitative with data collection techniques in the form of observation, in-depth interviews, and documentation. The results of the study indicate that although the company has established risk control procedures and policies in the form of SOPs and a sales recording system, implementation in the field is not optimal. This is evident in the ongoing practice of selling services privately by MUAs without going through official company channels. The main obstacles to the effectiveness of risk control include weak supervision, unclear sanctions, and a lack of satisfaction with the commission sharing system. Efforts that have been made by the company to overcome these obstacles include re-socializing internal policies, strengthening communication between teams, and enforcing disciplinary sanctions. The conclusion of this study is that the implemented risk control is still not fully effective and requires improvements in aspects of implementation and continuous monitoring.
Downloads
References
Darmawi, H. (2022). Manajemen risiko. Bumi Aksara.
Graham, L. (2015). Internal control audit and compliance: documentation and testing under the new COSO framework. John Wiley & Sons.
Harmadji, D. E., SE, A., MM, C., Mahfudoh, S. E., MM, C., Hendrowati, T. Y., ... & Badrun, M. (2023). Pengantar Manajemen. CV Eureka Media Aksara.
Jennings, W. P. (1990). Fundamentals of Risk and Insurance. Journal of Risk and Insurance, 57(1), 166-168.
Juhadi, J., & Sofyan, Y. (2020). Pengaruh Sistem Pengendalian Internal Dan Audit Internal Terhadap Pelaksanaan Good Corporate Governance. Jemasi: Jurnal Ekonomi Manajemen Dan Akuntansi, 16(2), 17-32. https://doi.org/10.35449/jemasi.v16i2.138.
Koontz, H., & O'donnell, C. (1955). PRINCIPLES OF MANAGEMENT; AN ANALYSIS OF MANAGERIAL FUNCTIONS.
Kuantitatif, P. P. (2016). Metode penelitian kunatitatif kualitatif dan R&D. Alfabeta, Bandung.
Maralis, R., & Triyono, A. (2019). Manajemen resiko. Deepublish.
Purnamasari, Y. (2024). Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Suatu Studi Pada Badan Pengelolaan Keuangan Daerah Kabupaten Ciamis).
Putri, A. Y., & Kurniawan, A. (2024). Evaluasi Efektivitas Pengendalian Risiko Atas Penjualan Property Di PT X. Jurnal Online Manajemen ELPEI, 4(2), 959-970.
Robbins, S. P., & Coulter, M. (1995). Principles of management..
Suryani, L. N. (2023). Analisis Efektivitas Pengendalian Internal Dalam Penjualan Online Berbasis E-Commerce Pada Umkm Di Kab. Karawang (Studi Pada Elbiwan. Com). JURNAL MUTIARA AKUNTANSI, 8(1), 9-18. https://doi.org/10.51544/jma.v8i1.3874.
Yigrem, M. W., Yigrem, C., Yeshinegus, H., & Yigrem, A. W. (2023). The Effect of Accounting Information System on the Decision-Making Process of Addis Ababa City Electric Utility’s. International Journal of Current Science Research and Review, 6(01).
Zahura, D. A. T. (2024). Evaluasi Efektivitas Penerapan Pengendalian Internal Pada Proses Penjualan dan Penagihan Piutang PT Kja Konsultama Indonesia (Doctoral dissertation, Universitas Islam Indonesia).
Zahura, D. A. T., & Hamdani, R. (2025). Analisis Efektivitas Pengendalian Internal dalam Proses Penjualan dan Penagihan Piutang: Studi Kasus pada Perusahaan Konsultan Jasa Akuntansi. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(2), 3557-3569. https://doi.org/10.56799/ekoma.v4i2.6275.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Risma Ismayanti Lutfah, Cepi Saepulo
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
