<![CDATA[Internal control is important for maintaining the reliability of sales, payment receipt, and cash management activities in micro, small, and medium enterprises (MSMEs), particularly when a business develops into several outlets and uses multiple sales channels. This study aims to analyze the implementation of internal control based on the COSO Internal Control Integrated Framework in the sales and collection cycle and its relationship with cash management at Manisan 9 Bulan MSME. The study uses a qualitative case study approach through semi-structured interviews and direct observation of the business owner and the operational control practices used by the business. The findings show that the five COSO components are implemented at the operational level through task segregation and standard operating procedures, identification of operational risks, transaction authorization, an integrated point-of-sale application, communication across outlets, daily cash reconciliation, physical cash checks, periodic inventory counts, and CCTV-based monitoring. However, several control gaps remain, including the use of a personal bank account for customer payments, cashier price-entry errors following price changes, and the absence of a formally documented risk register. These findings indicate that the implementation of internal control can become more structured as an MSME develops in scale and operational complexity, while technology does not eliminate the need for human and procedural controls.]]>
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