Peran Sistem Pencatatan Keuangan dan Pengendalian Internal Kas dalam Mencapai Efisiensi Pengelolaan Keuangan

Abstract

Effective financial management is a critical factor in ensuring the sustainability of small businesses; however, many digital-based enterprises, particularly small-scale online shops, still face challenges in implementing systematic financial record-keeping and adequate internal cash control. Prior studies have largely examined these two aspects separately and have not explicitly addressed their integration within small online businesses using simple accounting systems, indicating a clear research gap. This study aims to analyze, in an integrative manner, the role of financial record-keeping systems and internal cash control in achieving efficient financial management at Toko Oktavia Olshop. A qualitative approach with a case study method was employed, using data collected through observation, in-depth interviews, and documentation, and analyzed through descriptive qualitative techniques. The findings reveal that the implementation of a cash-basis financial recording system, supported by general journal practices and internal cash control procedures, enhances transaction accuracy, financial transparency, and cash flow management. Nevertheless, the system remains limited as it does not accommodate accrual-based transactions and is not fully aligned with accounting standards such as SAK EMKM. The novelty of this study lies in its integrative approach, which simultaneously examines the interaction between simple financial recording systems and internal cash control within the context of small-scale online businesses, demonstrating that their integration contributes to improved efficiency, accountability, and decision-making quality. Theoretically, this study enriches the literature on digital MSME accounting practices, while practically providing recommendations for small business owners to develop more structured and adaptive financial management systems.