ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DAN PENERIMAAN KAS DALAM RANGKA MENDUKUNG EFEKTIVITAS PENGENDALIAN INTERNAL PADA CV BORNEO ARMADA PERKASA

AGRATA, SHINTA KRISNA (2019) ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DAN PENERIMAAN KAS DALAM RANGKA MENDUKUNG EFEKTIVITAS PENGENDALIAN INTERNAL PADA CV BORNEO ARMADA PERKASA. Other thesis, STIE MALANGKUCECWARA.

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Abstract

viii ABSTRAK Sistem informasi akuntansi yang efektif penting bagi keberhasilan jangka panjang organisasi manapun. CV Borneo Armada Perkasa merupakan sebuah perusahaan keluarga dengan aset dan pendapatan berskala besar. Karena kentalnya rasa kepercayaan antar keluarga maka penyelewengan mungkin saja terjadi. Tujuan dari penelitian ini yaitu untuk menganalisis sistem informasi akuntansi siklus pendapatan dan penerimaan kas juga dampak sistem informasi akuntansi terhadap efektifitas pengendalian internal pada CV Borneo Armada Perkasa. Penelitian ini merupakan penelitian studi kasus dimana data didapatkan melalui observasi terhadap prosedur sistem informasi akuntansi siklus pendapatan dan penerimaan kas juga terhadap pengendalian internal perusahaan; wawancara guna mendapat informasi mengenai perusahaan, kegiatan perusahaan, juga penjelasanan akan pengendalian internal perusahaan, selain itu juga survey ke beberpa pegawai dengan daftar pertanyaan mengenai pengendalian internal; dan terakhir dokumentasi dilakukan dengan melihat data-data yang relevan dengan penelitian. Hasil dari penelitian ditemukan bahwa masih terdapat perangkapan tugas sehingga peneliti mengusulkan agar pemindahan posisi dilakukan, terdapat pula kekurangan dalam sistem dan prosedur pada aktivitas perjanjian kerja sama dimana direktur utama tidak bertemu langsung dengan pelanggan dan justru melalui perantara direktur operasional sehingga peneliti mengusulkan agar direktur utama dapat bertemu langsung dengan pelanggan, dalam sistem perusahaan peneliti mengusulkan agar perusahaan menggunakan aplikasi pencatatan akuntansi. Tentunya hal diatas akan meningkatkan keefektifan pengendalian internal perusahaan. Kata Kunci: Sistem Informasi Akuntansi, Siklus Pendapatan, Penerimaan Kas, Pengendalian Internal ix ABSTRACT An effective accounting information system is important for the longterm success of any organization. CV Borneo Armada Perkasa is a family company with large-scale assets and income. Because of the strong sense of trust between families, fraud may occur. The purpose of this study is to analyze the accounting cycle of income information systems and cash receipts as well as the impact of accounting information systems on the effectiveness of internal control at CV Borneo Armada Perkasa. This research is a case study where data is obtained through observation of the accounting cycle income accounting system procedures and cash receipts also on the company's internal controls; interview to get information about the company, company activities, as well as an explanation of the company's internal control, in addition to surveying several employees with a list of questions regarding internal control; and finally the documentation is done by looking at the data relevant to the research. The results of the study found that there were still multiple tasks so that the researchers proposed that the transfer of positions be carried out, there were also deficiencies in the system and procedures in the cooperation agreement activities where the president director did not meet directly with the customer and instead through the operational director intermediary so the researcher proposed that the director could meet directly with customers, in the company's system the researcher proposes that the company uses the accounting record application. Of course the above will increase the effectiveness of the company's internal controls. Keywords: Accounting Information Systems, Income Cycle, Cash Receipts, Internal Control

Item Type: Thesis (Other)
Uncontrolled Keywords: viii ABSTRAK Sistem informasi akuntansi yang efektif penting bagi keberhasilan jangka panjang organisasi manapun. CV Borneo Armada Perkasa merupakan sebuah perusahaan keluarga dengan aset dan pendapatan berskala besar. Karena kentalnya rasa kepercayaan antar keluarga maka penyelewengan mungkin saja terjadi. Tujuan dari penelitian ini yaitu untuk menganalisis sistem informasi akuntansi siklus pendapatan dan penerimaan kas juga dampak sistem informasi akuntansi terhadap efektifitas pengendalian internal pada CV Borneo Armada Perkasa. Penelitian ini merupakan penelitian studi kasus dimana data didapatkan melalui observasi terhadap prosedur sistem informasi akuntansi siklus pendapatan dan penerimaan kas juga terhadap pengendalian internal perusahaan; wawancara guna mendapat informasi mengenai perusahaan, kegiatan perusahaan, juga penjelasanan akan pengendalian internal perusahaan, selain itu juga survey ke beberpa pegawai dengan daftar pertanyaan mengenai pengendalian internal; dan terakhir dokumentasi dilakukan dengan melihat data-data yang relevan dengan penelitian. Hasil dari penelitian ditemukan bahwa masih terdapat perangkapan tugas sehingga peneliti mengusulkan agar pemindahan posisi dilakukan, terdapat pula kekurangan dalam sistem dan prosedur pada aktivitas perjanjian kerja sama dimana direktur utama tidak bertemu langsung dengan pelanggan dan justru melalui perantara direktur operasional sehingga peneliti mengusulkan agar direktur utama dapat bertemu langsung dengan pelanggan, dalam sistem perusahaan peneliti mengusulkan agar perusahaan menggunakan aplikasi pencatatan akuntansi. Tentunya hal diatas akan meningkatkan keefektifan pengendalian internal perusahaan. Kata Kunci: Sistem Informasi Akuntansi, Siklus Pendapatan, Penerimaan Kas, Pengendalian Internal ix ABSTRACT An effective accounting information system is important for the longterm success of any organization. CV Borneo Armada Perkasa is a family company with large-scale assets and income. Because of the strong sense of trust between families, fraud may occur. The purpose of this study is to analyze the accounting cycle of income information systems and cash receipts as well as the impact of accounting information systems on the effectiveness of internal control at CV Borneo Armada Perkasa. This research is a case study where data is obtained through observation of the accounting cycle income accounting system procedures and cash receipts also on the company's internal controls; interview to get information about the company, company activities, as well as an explanation of the company's internal control, in addition to surveying several employees with a list of questions regarding internal control; and finally the documentation is done by looking at the data relevant to the research. The results of the study found that there were still multiple tasks so that the researchers proposed that the transfer of positions be carried out, there were also deficiencies in the system and procedures in the cooperation agreement activities where the president director did not meet directly with the customer and instead through the operational director intermediary so the researcher proposed that the director could meet directly with customers, in the company's system the researcher proposes that the company uses the accounting record application. Of course the above will increase the effectiveness of the company's internal controls. Keywords: Accounting Information Systems, Income Cycle, Cash Receipts, Internal Control
Subjects: Manajemen Keuangan > Analisis Teknikal
Sistem Informasi Akuntansi > Analysis Of internal Control Process
Depositing User: Library STIE MCE
Date Deposited: 02 Jun 2020 01:38
Last Modified: 08 Jan 2021 03:01
URI: http://repository.stie-mce.ac.id/id/eprint/144

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