Published: 2026-08-01
Analisis Pengendalian Internal dalam Sistem Pengendalian Manajemen pada Proses Penjualan dan Penerimaan Kas: Studi Kasus Bengkel Mobil XYZ
DOI: 10.35870/jemsi.v12i4.6662
Abstract
This study aims to analyze internal control as an integral part of the Management Control System (MCS) in the sales and cash receipts processes at XYZ Auto Repair Shop. A descriptive qualitative approach was employed through interviews, observations, and documentation involving the owner, administrative staff, and cashier. The findings indicate that sales and cash receipt activities are still conducted manually without adequate segregation of duties, sequential document numbering, and daily cash reconciliation. An evaluation based on the COSO Internal Control–Integrated Framework reveals weaknesses particularly in control activities and monitoring components. These conditions contribute to recording delays, recurring cash discrepancies, and operational inefficiencies. The study recommends implementing a computerized recording system, establishing clear segregation of duties, applying systematic document numbering, and strengthening daily reconciliation procedures to enhance accuracy and control effectiveness. The findings emphasize that structured internal control plays a crucial role in supporting the effectiveness of MCS in service-oriented businesses.
Keywords
Internal Control; Management Control System; Sales; Cash Receipts; COSO
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 4 (2026)
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Section: Articles
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Published: 2026-08-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i4.6662
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Rizna Kusuma Dewi Al-ayubbi, Universitas Singaperbangsa Karawang
Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.
Dian Hakip Nurdiansyah, Universitas Singaperbangsa Karawang
Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.
Venni Avionita, Universitas Singaperbangsa Karawang
Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.
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