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All Journal Jurnal Akuntansi dan Keuangan
Dika Theresia
Universitas Tanjungpura
Economics, Econometrics & Finance

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Analisis Pengendalian Internal dan Sistem Informasi Akuntansi pada Poesis Coffee di Pontianak Dika Theresia; Syarbini Ikhsan; Juanda Astarani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9259

Abstract

This study aims to analyze how internal control and accounting information systems can operate effectively amid the phenomenon of job multitasking and direct owner involvement in micro-businesses. The object of this research is Poesis Coffee, a micro-scale coffee shop in Pontianak. The method used is a qualitative approach with a case study design, employing data collection techniques such as semi-structured interviews and direct field observations. Data were critically analyzed using pattern matching based on the five components of the COSO internal control framework, Stewardship Theory, and Agency Theory. The research findings reveal that despite an unintegrated hybrid system architecture and the absence of formal segregation of duties, operational risks are cushioned. This phenomenon is driven by adaptive compensating controls through the functional delegation of the owner and a strong culture of employee moral accountability, reflecting stewardship behavior alongside structural vulnerabilities such as single-user system restrictions. In conclusion, the case of Poesis Coffee demonstrates that the synchronization between an adaptive, simple information system and trust-based informal control mechanisms offers a localized framework to reinforce transaction validation under severe resource constraints
Co-Authors Juanda Astarani Syarbini Ikhsan