Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Accounting System

Cashier App Revolutionizes Internal Controls in Global Enterprises
Aplikasi Kasir Merevolusi Kontrol Internal di Perusahaan Global


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  • Rifkiansyah Aryasatya Pramudita,
  • Fityan izza noor abidin*
Rifkiansyah Aryasatya Pramudita
Universitas Muhammadiyah Sidoarjo, Indonesia
*

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1097
Published May 30, 2024
Keywords
  • Cashier application,
  • Internal controls,
  • Small-scale enterprises,
  • Financial management,
  • Risk mitigation
How to Cite
Pramudita, R. A., & abidin, F. izza noor. (2024). Cashier App Revolutionizes Internal Controls in Global Enterprises. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1097. https://doi.org/10.21070/ijler.v19i2.1097

Copyright (c) 2024 Rifkiansyah Aryasatya Pramudita, Fityan izza noor abidin

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study evaluates the effectiveness of cashier application-based cash receipt systems as internal controls in small-scale enterprises, focusing on Lugo Coffee House in Tulungagung, Indonesia. Through qualitative analysis of interviews, observations, and document reviews, the study examines the functionality and integration of internal controls within these systems. Findings indicate that while the systems demonstrate efficiency in transaction processing and record-keeping, deficiencies such as the absence of task segregation pose potential risks. Nonetheless, the overall sufficiency of these systems in mitigating financial risks is affirmed. The study highlights the importance of optimizing cashier application-based systems to enhance financial management practices and minimize risks associated with cash transactions in similar organizational contexts.

Highlights:

1. Assessing cashier app systems in small enterprises.
2. Identifying internal control strengths and weaknesses.
3. Optimizing financial management to minimize risks.

Keywords: Cashier application, Internal controls, Small-scale enterprises, Financial management, Risk mitigation.

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