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ZEBMAR
Published by Zentrum Multi Education
ISSN : -     EISSN : 30316006     DOI : https://doi.org/10.69657
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Jurnal ZEBMAR (Zentrum Economic, Business, Management, and Accounting Research) merupakan jurnal elektronik yang menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari kontributor, serta berita teknologi terkini yang berkaitan dengan ilmu akuntansi, praktik akuntansi, profesi akuntansi, dan manajemen keuangan. Jurnal ini mencakup artikel penelitian orisinal, artikel tinjauan, dan komunikasi singkat, yang meliputi bidang-bidang berikut: Akuntansi Manajemen Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Syariah Teknologi Informasi Akuntansi Audit Etika Profesi Pendidikan Akuntansi Ekonomi Manajemen Keuangan Manajemen Sumber Daya Manusia Manajemen Pemasaran Bisnis
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Articles 43 Documents
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Memaknai Akuntabilitas Melalui Epistemologi Lokal Nurul Rusdiansyah
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/3xbxrd34

Abstract

This study aims to describe and map the values and practices of Kasepuhan Sinaresmi customary against the six dimensions of social and environmental responsibility synthesized from ISO 26000 and GRI Standards. The design used is qualitative descriptive with semi-structured interviews, participatory observation, and documentation. Fourteen values and practices are coded into six dimensions, then classified according to their level of equivalent to the standard and summarized by frequency and percentage. The results are partially equivalent, and unmapped. Full equivalence only appears in natural resource management and legal compliance, while unmapped practices are spiritual-cosmological and cultural. The novelty of this study is a three-level equivalence matrix that can be replicated and the identification of "unmapped residues" with the direction of analysis from the community towards the standard.
Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review Aulia Novita Anggraini; Aisyah Zhafirah Basir; Nur Fadila Mutmainnah; Alia Rezki Amalia
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/1t994c87

Abstract

Micro, Small, and Medium Enterprises (UMKM) require digitalization to increase efficiency in acquisition and payment. Although the use of digital technology, which includes accounting information systems and digital payments, does not automatically ensure good internal control, there are risks such as record errors and fraud. This study uses a Systematic Literature Review (SLR) approach with the PRISMA protocol to identify and evaluate relevant scientific articles, showing the relationship between digitalization and internal control. The results indicate that digitalization can improve record accuracy, transaction transparency, and ease of monitoring, but its effectiveness depends on good control procedures such as authorization, access restrictions, and task separation. Therefore, MSMEs need to integrate digital technology with the right internal control system to achieve efficiency and security in the acquisition and payment process.
Analisis Pengendalian Internal dalam Pengelolaan Kas pada Siklus Penjualan dan Penagihan UMKM Manisan 9 Bulan Andi Naila Zulayka; Salsabila Husnul Kasriah; Alifyah Cantika Putri; Alia Rezki Amalia
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/qwwakd89

Abstract

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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