Purchasing Systems and Internal Controls in Micro-Retail: A Case Study from an Indonesian Modern Grocery Store

Abstrak

Purpose: This study aims to examine the implementation of the purchasing accounting system in an Indonesian Modern Store or a local grocery store. It focuses on how daily purchasing operations are managed, including the roles of the owner and staff, restocking procedures, transaction documentation, and internal control practices.

Methods: A qualitative descriptive approach was used. Data were collected through direct interviews with the owner of a grocery store in Medokan Ayu, Surabaya, East Java, complemented by field observations and supporting documentation to understand how purchasing activities are recorded and managed.

Findings: The grocery store adopts a structured yet straightforward purchasing system, with limited functional separation between purchasing, inventory tracking, and financial management. Purchases are typically made directly from suppliers, supported by documents such as purchase notes, delivery receipts, and manual stock records. Transactions are recorded semi-digitally using a point-of-sale application or spreadsheets, which helps maintain accuracy and transparency. Internal control measures include periodic stock checks and owner approval of purchases to prevent errors and losses.

Implication: The findings emphasize the importance of implementing accounting systems adapted to the scale of the business, accompanied by adequate internal controls to support operational efficiency and security. The study provides practical insights for micro and small businesses seeking to enhance their purchasing processes. It serves as a reference for accounting students and professionals interested in modern retail operations.

Originality: This research offers an empirical perspective on the application of purchasing accounting systems in small grocery stores—an area often overlooked in academic literature. It contributes original insights into how theoretical models of accounting information systems and internal control can be adapted to small modern enterprises.