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All Journal Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Putri Imeldatus Sholeha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Penerapan Metode Imprest dalam Pengelolaan Kas Kecil untuk Operasional Harian pada Umkm Es Iso Lego Putri Imeldatus Sholeha; Siti Amaliyah; Jihan Bintang Angely; Sri Rahayuningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1721

Abstract

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.
TINGKAT PEMAHAMAN DAN KESIAPAN PENERAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PADA UMKM DI SURABAYA Putri Imeldatus Sholeha; Neza Putri Pratama; Titiek Rachmawati
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

This study aims to analyze the level of understanding and readiness in implementing Environmental, Social, and Governance (ESG) principles among Micro, Small, and Medium Enterprises (MSMEs) in Surabaya. The research employs a descriptive quantitative approach to depict the actual conditions in the field without examining causal relationships between variables. The data used are primary data collected through questionnaires distributed to 30 respondents selected using accidental sampling. The research instrument applies a five-point Likert scale. The variables examined include ESG understanding and ESG implementation readiness, which are measured based on environmental, social, and governance dimensions. The results indicate that the level of ESG understanding is categorized as high, with a mean score of 4.06. This suggests that MSME actors generally possess adequate knowledge regarding ESG concepts and their benefits in business activities. Meanwhile, the level of readiness for ESG implementation is also categorized as high, with a mean score of 3.96, indicating an initial capacity to adopt sustainability principles. However, a gap is identified between understanding and actual implementation, as ESG practices remain partial and have not been systematically integrated into business operations. These findings imply that increased awareness has not been fully translated into practical application. Therefore, further efforts are required, including more practical training programs, continuous assistance, and supportive policies to enhance ESG implementation among MSMEs. This study is expected to contribute to the development of ESG-related literature and serve as a reference for formulating strategies to improve ESG adoption among MSMEs in Surabaya.
Co-Authors Jihan Bintang Angely Neza Putri Pratama Siti Amaliyah SRI RAHAYUNINGSIH Titiek Rachmawati