Pendampingan Perancangan Prosedur Audit Sederhana untuk Mencegah Fraud dalam Pengelolaan Kas Kecil pada UMKM

Abstract

Assistance in Designing Simple Audit Procedures to Prevent Fraud in Petty Cash Management. Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy; however, many MSME owners have not yet established adequate internal control systems, particularly in petty cash management. This condition is one of the factors that increases the risk of fraud, whether intentional or due to negligence. This community service activity aimed to assist the owner and employees of Opak Ketan Mamah Oci MSME, located in Kampung Yudha, Mander Village, Bandung District, Serang Regency, Banten, in designing simple audit procedures to prevent fraud in petty cash management. The methods employed included interactive material delivery, petty cash recording training, fraud case study discussions, and hands-on practice in preparing flowcharts, petty cash formats, and simple audit working papers. The activity was held on April 17, 2026, and attended by 15 MSME participants from the surrounding area. The results indicated an improvement in participants’ understanding of the importance of orderly recording, segregation of duties, proper storage of transaction evidence, and periodic cash checks. Participants were also able to practice simple audit procedures tailored to their business conditions. In conclusion, this mentoring activity had a positive impact on improving MSME owners’ awareness and skills in managing finances transparently and accountably, thereby minimizing the risk of fraud and supporting the sustainable development of their businesses.