OLIVIA, FALEN PRAMONO (2023) KONSEP ENTITAS DALAM UPAYA MENUNJANG PENGENDALIAN INTERNAL PADA UMKM KUNCI SOROT DI JEMBER. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT ENTITY CONCEPTS IN SUPPORTING INTERNAL CONTROL OF MSME KUNCI SOROT IN JEMBER MSME Kunci Sorot is engaged in the film sector in Jember. The business he owns is leasing equipment needed for shooting and filmmaking. The tools that are owned are of high value, it is necessary to apply the entity concept in supporting internal control. The entity concept considers a business entity to be a separate unit of owners and distinct from other entities. The purpose of the entity concept is to evaluate financial reports and support internal control. Internal control is a system required by the organization in maintaining its wealth. The research objectives are (1) analysis of the implementation of the entity concept in the MSME Kunci Sorot (2) analysis of internal control in the MSME Kunci Sorot. The research method used is descriptive qualitative and uses a case study approach. The sampling technique used snowball sampling. The result of this research is that MSME Kunci Sorot have not fully implemented the entity concept. The entity concept applied in the MSME Kunci Sorot is still very simple to record. Financial reports are only recorded on a cash basis, so there is a high probability of recording errors. The entity concept that has not been carried out thoroughly causes the implemented internal control to have many weaknesses. Keywords: UMKM, Entity Concept, Internal Control

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 02:31
Last Modified:	08 Feb 2025 02:31
URI:	http://repo.itsm.ac.id/id/eprint/892

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