Accounting Information Systems and Internal Control Effectiveness: A Case Study of Cimahi Frozen Food

Abstract

The adoption of Accounting Information Systems (AIS) has become essential for improving operational efficiency, data accuracy, and internal control within small and medium enterprises (SMEs). However, many micro-retail businesses still face difficulties in effectively integrating AIS due to limited resources, weak role segregation, and reliance on external service providers. This study aims to examine the implementation of AIS at Cimahi Frozen Food and evaluate its impact on internal control and financial reporting processes. Employing a qualitative case study approach, data were collected through semi-structured interviews with administrative and managerial staff, direct observations, and documentation analysis. The data were analysed using the Miles and Huberman framework to identify emerging themes related to system use, control mechanisms, and operational reliability. The findings reveal that while AIS assists with transaction recording and financial statement preparation, it remains constrained by overlapping duties, inconsistent cash reconciliations, and technical issues in the EnPOS system. These weaknesses undermine the effectiveness of internal control and overall reporting accuracy. The study recommends strengthening role separation, implementing automated reconciliations, and enhancing vendor maintenance agreements. This research contributes to understanding the dynamics of AIS implementation in Indonesian microenterprises and provides practical guidance for improving internal governance and accountability.