ANALISIS SIKLUS PENDAPATAN PADA UMKM COFFE SHOP DJIKOE NGOPI

Abstrak

This research has the main objective of analyzing the implementation process of the revenue cycle at Coffe Shop Djikoe Ngopi and evaluating the effectiveness of the internal controls that have been applied to the SME. The revenue cycle includes a series of activities starting from order receipt, product presentation, transaction recording, to cash receipt. The method used in this research is a qualitative approach with data collection techniques thru observation, interviews, and documentation. The results of this research have shown that the implementation of the revenue cycle at Coffe Shop Djikoe Ngopi has been carried out simply but has not yet been fully structured according to the principles of a good accounting information system. The transaction recording process is still done manually, which has the potential to cause errors and the risk of fraud. Nevertheless, the operational flow that has been implemented is already capable of supporting daily sales activities. Therefore, it is recommended that the UMKM Coffee Shop Djikoe Ngopi start adopting a digital-based recording system and strengthen internal controls to improve the efficiency and reliability of financial information.