PENERAPAN SISTEM PENGENDALIAN INTERNAL DALAM AKUNTANSI KEPERILAKUAN PADA UMKM BAKSO TENES

Abstract

This study aims to analyze the implementation of internal control systems in behavioral accounting at Bakso Tenes MSME, a culinary business located in Bandar Lampung. The research uses a qualitative descriptive method through observation, interviews, socialization, training, and direct assistance related to financial management and business operational activities. Internal control systems have an important role in creating disciplined, transparent, responsible, and effective business management behavior. The implementation of internal control systems can minimize errors in financial recording, improve supervision of cash flow, increase operational effectiveness, and strengthen business professionalism. However, several obstacles were identified, such as inconsistent financial recording, mixing personal and business finances, limited understanding of bookkeeping systems, and the absence of structured operational management. Therefore, several recommendations were provided, including routine bookkeeping, implementation of simple accounting systems, strengthening financial discipline, and improving awareness regarding behavioral accounting in business activities. Through the implementation of internal control systems and behavioral accounting, Bakso Tenes MSME is expected to improve operational performance, maintain business sustainability, increase customer trust, and become more competitive in the culinary business sector.