ANALISIS PENERAPAN PENGENDALIAN INTERN UMKM PADA USAHA RUMAH MAKAN DI KOTA SINGKAWANG

Abstract

The purpose of this study is to determine the internal control over the UMKM activities of restaurants in the city of Singkawang and its surroundings. The form of the research method used was observation and questionnaires (questionnaire), while the type of data used was primary data. The results showed that internal control at restaurants in Singkawang and its surroundings is still less of a concern for restaurant owners, where each restaurant has not carried out these control activities properly.