Masterpiece Journal Society Service Insight
Vol. 2 No. 1 (2026): February 2026

Assistance with Inventory Management, Warehousing, and Accounts Payable Recording Based on Internal Controls for MSME Aleeta Kopi

Wahyuni (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Istianah Hadaming (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Umi Fitrah Indah Sari (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Marshanda Jufri (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Nur Syaqila (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Ananta Putra Dampangtiro (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)
Aisyah Ramadhani Basri (Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia)



Article Info

Publish Date
02 Feb 2026

Abstract

Coffee shop micro, small, and medium enterprises (MSMEs) commonly face operational risks arising from poorly managed raw material inventory, unstructured warehousing, and undocumented trade payables to suppliers. This community service activity aimed to assist UMKM Aleeta Kopi in Makassar in strengthening simple internal control over its inventory, warehousing, and trade payable recording cycle. A descriptive qualitative approach was applied through observation, interviews, socialization, hands-on training, independent practice, and joint monitoring and evaluation across six structured sessions. The activity introduced a First In First Out (FIFO)-based stock card, a warehouse labeling and layout system, and a supplier-based trade payable card equipped with due-date tracking. The results show an improvement in the owner's and employees' understanding of basic internal control principles, namely segregation of duties, transaction documentation, and authorization, as well as the successful independent use of the recording tools by the partner. This activity is expected to reduce the risk of stock discrepancies, minimize raw material waste, and improve the accuracy and timeliness of trade payable information at Aleeta Kopi.

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Journal Info

Abbrev

masterpiace

Publisher

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Masterpiece Journal Society Service Insight is a scientific journal published by Amerta Institute. It focuses on disseminating the results of community service activities that create real and innovative impacts across various fields, including education, health, economic empowerment, the ...