Tinjauan Sistem Informasi Akuntansi Pendapatan atas Penjualan PT Berkah Sekawan Abadi Cabang Surakarta

KUSUMA, FREDY AJI (2022) Tinjauan Sistem Informasi Akuntansi Pendapatan atas Penjualan PT Berkah Sekawan Abadi Cabang Surakarta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Karya tulis tugas akhir ini ditulis dengan tujuan untuk mengetahui implementasi siklus pendapatan, proses bisnis, dan pengaruh pelonggaran PPKM, serta pengendalian internal pada PT Berkah Sekawan Abadi cabang Surakarta. Di dalam penulisan ini terdapat metode yang digunakan seperti wawancara dan observasi terhadap pihak objek penulisan, serta studi dokumen dan kepustakaan. Dari metode penelitian tersebut diperoleh data primer yang berasal dari objek penulisan dan sekunder dari buku atau jurnal serta website terpercaya. Penulis melakukan tinjauan dari awal sampai akhir terkait proses siklus pendapatan terhadap PT Berkah Sekawan Abadi cabang Surakarta. Hasil tinjauan terkait implementasi siklus pendapatan sudah sesuai dengan teori dan ada sedikit perbedaan dan perlu dikembangkan. Proses bisnis perusahaan yang unik dengan metode direct selling, pelonggaran PPKM yang mempengaruhi pendapatan perusahaan, serta pengendalian internal yang dibuat sangat ketat oleh PT Berkah Sekawan Abadi cabang Surakarta. / This thesis was written with the aim of knowing the implementation of the revenue cycle, business processes, and the effect of easing PPKM, as well as internal control at PT Berkah Sekawan Abadi Surakarta branch. In this writing there are methods used such as interviews and observations of the object of writing, as well as document and literature studies. From this research method, primary data is obtained from the object of writing and secondary data from books or journals and trusted websites. The author conducts a review from beginning to end regarding the revenue cycle process of PT Berkah Sekawan Abadi Surakarta branch. The results of the review related to the implementation of the revenue cycle are in accordance with the theory and there are slight differences and need to be developed. The company's unique business process with direct selling method, relaxation of PPKM which affects the company's revenue, as well as internal control made very tight by PT Berkah Sekawan Abadi Surakarta branch.

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