An Analytical Study of the Cash Receipts Accounting Systems and Internal Control Systems in the “Waroeng Kue” Microenterprise

Purpose: This study aims to thoroughly understand the accounting and internal control practices implemented by Waroeng Kue, a small culinary microenterprise, and to identify the strengths and weaknesses within its cash receipt accounting systems. Method: A qualitative case study approach was employed, involving two weeks of direct observation and in-depth interviews with the owner. Thematic analysis was used to identify patterns in the data, and triangulation between observational and interview data was applied to ensure credibility and validity. Findings: Waroeng Kue, as a Micro, Small, and Medium Enterprise (MSME), performs basic accounting functions such as receiving payments from customers (cash, transfers, cards, etc.), recording payments, and managing petty cash. Key financial documents used include payment receipts, deposit slips, transfer records, and cash logs. However, certain standard procedures—such as sales invoice authorization, formal inventory recording, and direct bank deposits—are inconsistently applied. There is some overlap in roles, although efforts to segregate duties and maintain internal control are evident. The main challenges faced by this MSME include limited resources and a lack of training in proper financial management. Implications: A simple and well-structured accounting and internal control system can enhance financial transparency, accountability, and decision-making in microenterprises. The study recommends the provision of basic accounting training and the development of user-friendly recording tools to support effective financial management. Originality: This research contributes to the limited literature on financial practices in microenterprises by providing real-world insights based on a live case study. It offers practical recommendations for similar MSMEs and lays the groundwork for further research in this area.