Evaluasi Pengendalian Internal Siklus Pendapatan Pada PT X

Abstract

This study aims to evaluate the implementation of internal control in revenue cycle, to identify weaknesses and limitations of internal control, and to suggest improvements as needed. Research was carried out by using several methods. First, the method of data collection was conducted with internal control questionnaires of revenue cycle, interview, and observation. Second, the method of analysis was performed by using COSO internal control framework. Results obtained are internal control in the revenue cycle applied to the company in general is quite good; and there are ineffective implementation of internal control which can lead to the emergence of risks that could harm the company.

Perancangan Sistem Informasi Akuntansi Siklus Pendapatan Berbasis Web Pada PT Cemerlang Abadi Tekindo

“…Cemerlang Abadi Tekindo adalah perusahaan yang bergerak dibidang jasa bubut dan engineering, dimana pendapatan yang diperoleh berdasarkan dari jasa yang diberikan oleh perusahaan kepada konsumen. Siklus pendapatan yang belum terencana dan teratur menyebabkan pencatatan pendapatan yang ada dalam perusahaan tersebut menjadi keliru dan pencatatannya pun masih menggunakan pencatatan secara manual, yakni hanya menggunakan microsoft excel dalam laporannya, sehingga tak jarang terdapat kekeliruan dalam perhitungan [4]. Banyak pendapatan yang diterima namun tidak langsung terinput ke dalam pencatatan, sehingga pada saat membuat laporan terjadi kesalahan dan menimbulkan…”

The Adoption of Revenue Internal Control in the Event Organizer Company

“…Operation activities in the company influenced by existing internal controls [10]. The implementation of effective and efficient internal control will help the company in achieving its goals to increase profitability.…”