ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGGAJIAN DAN PENGUPAHAN PADA UMKM PARAS LAWAS

Aulia Diaz Abinaya, . (2026) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENGGAJIAN DAN PENGUPAHAN PADA UMKM PARAS LAWAS. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This descriptive-analytical qualitative study aims to dissect the implementation of the Internal Control System (ICS) within the payroll cycle at Paras Lawas Coffee Shop, a growing food and beverage (F&B) MSME in East Jakarta. The study maps out the weaknesses in current procedures and formulates practical recommendations to minimize fraud risks and maintain cash flow stability. Primary and secondary data were gathered from the owner and baristas through questionnaires, observations, and internal documents, and then analyzed using the interactive model by Miles, Huberman, and Saldaña. The research findings formulate several tactical steps to improve internal governance, including digitalizing source documents by optimizing facial recognition and GPS verification features on the Qasir POS application to prevent attendance manipulation. Furthermore, the management is advised to implement a multi-tiered oversight scheme (maker-checker-approver) involving shift leaders, publish a Personnel SOP Handbook, and consistently distribute detailed payslips to build a transparent and professional working environment.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2310102059] [Pembimbing: Suparna Wijaya] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Akhmad Saebani]
Uncontrolled Keywords:	Fraud, Internal Control System (ICS), MSME.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	AULIA DIAZ ABINAYA
Date Deposited:	07 Sep 2026 03:32
Last Modified:	07 Sep 2026 03:32
URI:	http://repository.upnvj.ac.id/id/eprint/51526

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