Implementasi Praktik Akuntansi dan Pengendalian Internal dalam Pengambilan Keputusan pada Toko Kelontong di Pasar Induk Jakabaring

Mechelin, Meilin Cecilia (2025) Implementasi Praktik Akuntansi dan Pengendalian Internal dalam Pengambilan Keputusan pada Toko Kelontong di Pasar Induk Jakabaring. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the forms of implementation of accounting practices and internal control in decision-making carried out by the owners of grocery stores in the Induk Market of Jakabaring, Palembang City, using qualitative methods. The data collected are primary data obtained through in-depth interviews with grocery store owners. Data analysis techniques employ the interactive model from Miles and Huberman. The validity of the data is tested through data triangulation. The results show that the majority of traders in the Induk Market of Jakabaring implement accounting practices in a simple manner, with the recording of income and expenses done using ordinary notebooks or folio books. Although the recording is done manually, it provides a clear picture of their business financial conditions. The findings indicate that the store owners have implemented internal controls. Furthermore, the results demonstrate that accounting practices and internal controls are necessary in the decision-making process.

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