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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Taufik Adi Raharjo
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Analisis Penerapan Pengendalian Internal pada Siklus Pendapatan: Studi Kasus Kafe XYZ Taufik Adi Raharjo; Suprayitno, SST., Ak., MT.
SUBSTANSI Vol 10 No 1 (2026): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Research objective: This study aims to analyze the implementation of the internal control in the revenue cycle at Café XYZ. Method: The research employs a qualitative method with a case study approach, using data obtained through interviews, observations, and literature review Research findings: The findings indicate that Café XYZ has implemented an accounting information system within its revenue cycle reasonably well, particularly through order recording, cash transaction processing, and documentation of cash receipts. Overall, the café has applied internal control practices, although they remain insufficient, resulting in several risks such as stock shortages, loss of customers, billing errors, and potential inventory theft. Practical implication: As a practical implication, to make the revenue cycle more effective and controlled, the management of Cafe XYZ is advised to promptly establish formal segregation of duties procedures, implement inventory cards, and assign financial reporting tasks to competent staff.
Co-Authors Suprayitno, SST., Ak., MT.