ABRI, ANDI MUHAMMAD NAUFALLARIQ (2022) Analisis Sistem Informasi Akuntansi atas Siklus Pendapatan dan Produksi pada PT Denso Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Siklus pendapatan dan siklus produksi merupakan sistem bagian (sub-system) dari sistem informasi akuntansi yang saling terkait selama proses bisnis berjalan. Kedua siklus ini merupakan hal yang sangat penting dan dibutuhkan oleh perusahaan khususnya yang berjalan di bidang manufaktur. Penulisan karya tulis ini bertujuan untuk mempelajari penerapan sistem informasi akuntansi siklus pendapatan dan produksi pada PT Denso Indonesia kemudian membandingkannya dengan teori yang telah dipelajari penulis. Dalam proses penyusunan karya tulis, penulis menggunakan data primer dan data sekunder. Penulis memperoleh data primer melalui wawancara secara tatap muka langsung. Sedangkan untuk data sekunder diperoleh melalui berbagai sumber seperti internet dan dokumen yang di dapat dari PT Denso Indonesia. Ruang lingkup pada karya tulis ini lebih fokus kepada penerapan sistem informasi akuntansi objek penelitian yang meliputi aktivitas utama, dokumen yang digunakan, prosedur yang dipraktikkan. Hasil penelitian menunjukkan penerapan siklus informasi akuntansi PT Denso Indonesia sudah cukup sesuai dengan teori yang ada. Tidak ditemukan adanya perbedaan yang signifikan dalam siklus pendapatan PT Denso Indonesia. Perbedaan ditemukan pada nama fungsi dan dokumen yang terkait namun tetap memiliki substansi yang sama. Kemudian dalam siklus produksinya, PT Denso Indonesia belum melaksanakan satu aktivitas utama yaitu perencanaan dan penjadwalan. Hal ini disebabkan oleh perusahaan yang menerapkan sistem kanban atau metode lean manufacturing di dalam manajemen produksinya./ The revenue cycle and production cycle are sub-systems of the accounting information system that are interrelated during the business process. These two cycles are very important and needed by companies, especially those running in the manufacturing sector. The writing of this paper aims to study the application of the revenue and production cycle accounting information system at PT Denso Indonesia and then compare it with the theory that the author has learned. In the process of preparing the paper, the author used primary data and secondary data. The author obtained primary data through direct face-to-face interviews. As for secondary data obtained through various sources such as the internet and documents obtained from PT Denso Indonesia. The scope of this paper focuses more on the application of the object of research accounting information system which includes the main activities, documents used, procedures practiced. The results showed that the application of the accounting information cycle of PT Denso Indonesia was quite in accordance with the existing theory. No significant differences were found in the revenue cycle of PT Denso Indonesia. Differences are found in the names of functions and related documents but still have the same substance. Then in the production cycle, PT Denso Indonesia has not carried out one main activity, namely planning and scheduling. This is due to the company implementing a kanban system or lean manufacturing method in its production management.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | sistem informasi akuntansi, siklus pendapatan, siklus produksi, accounting information system, revenue cycle, production cycle |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Mar 2023 07:50 |
| Last Modified: | 03 Mar 2023 07:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1092 |
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