Analisis Pengendalian Internal atas Siklus Penjualan dan Penagihan pada Unit Usaha Mini Market Perpustakaan (MMP) KOPMA “Almamater” UNM
DOI:
https://doi.org/10.61132/apke.v3i4.2642Keywords:
Case Study, Internal Control, Minimarket, Sales and Collection Cycle, Student CooperativeAbstract
Student cooperatives (KOPMA) now operate retail units with complex daily transactions, which increases operational risk and demands adequate internal control, yet studies on the sales and collection cycle in these units remain limited. This study aims to analyze the implementation of internal control over the sales and collection cycle at the Library Mini Market (MMP) business unit of KOPMA "Almamater" Universitas Negeri Makassar. A qualitative case study approach was employed. Data were collected through interviews with KOPMA administrators and MMP employees, observation, and documentation, then analyzed through data reduction, data presentation, and conclusion drawing. Data validity was tested through source and method triangulation. The findings show that internal control is already in place through daily supervision by management, digital transaction recording using the Bubble application supplemented by manual records, daily cash and stock checks, purchase control based on the monthly budget (APBK), limited internal credit transactions, and reporting of discrepancies. However, weaknesses remain, including inadequate segregation of duties, cash counts performed by the same cashier who handles transactions, comprehensive physical inventory counts conducted only monthly, manual inventory recording, and the absence of written SOPs and handover documents. It is concluded that internal control at MMP is functioning but not yet optimal. Strengthening it through cross-checks by the treasurer, written SOPs, and more routine inventory checks is recommended to improve the unit's accountability.
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