Tinjauan atas Sistem Informasi Akuntansi Siklus Pendapatan pada UMKM Bakso Sehat Spesial Keju

RASYIDIN, IMAM MAHMUD (2022) Tinjauan atas Sistem Informasi Akuntansi Siklus Pendapatan pada UMKM Bakso Sehat Spesial Keju. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana bentuk penerapan Sistem Informasi Akuntansi Siklus Pendapatan yang pada UMKM Bakso Sehat Spesial Keju, baik dalam melakukan pelayanan secara konvensional maupun ketika menggunakan layanan platform digital. Penelitian ini dilakukan dengan mendeskripsikan bagaimana pelaksanaan Sistem Informasi Akuntansi Siklus Pendapatan pada UMKM yang kemudian disandingkan dengan teori Sistem Informasi Akuntansi Siklus Pendapatan, sehingga dapat diketahui dan ditinjau sejauh mana keserasian pelaksanaan siklus pendapatan UMKM dengan teori. Sumber data yang digunakan dalam penelitian ini adalah Data Primer dan Data Sekunder. Data penelitian berasal dari hasil wawancara daring dan juga studi pustaka. Hasil penelitian menunjukan bahwa UMKM Bakso Sehat Spesial Keju telah melaksanakan Sistem Informasi Akuntansi Siklus Pendapatan dengan baik, walaupun terdapat beberapa dokumen yang tidak digunakan. Namun pada pengendalian internal, masih belum cukup baik pelaksanaannya sehingga diperlukan beberapa optimalisasi pada pelaksanaan pengendalian internal / This study aims to determine how the implementation of the Revenue Cycle Accounting Information System in MSMEs Bakso Sehat Spesial Keju, both in providing services conventionally and when using digital platform services. This research is conducted by describing how the implementation of the Revenue Cycle Accounting Information System in MSMEs is then juxtaposed with the theory of the Revenue Cycle Accounting Information System, so that it can be known and reviewed to what extent the implementation of the MSME revenue cycle is in harmony with theory. The data sources used in this research are Primary Data and Secondary Data. The research data comes from the results of online interviews andalso literature studies. The results showed that MSMEs Bakso Sehat Spesial Keju had implemented the Revenue Cycle Accounting Information System well, although there were several documents that were not used. However, in internal control, the implementation is still not good enough so that some optimization is needed in the implementation of internal control.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: UMKM, Sistem Informasi Akuntansi, Siklus Pendapatan, Pengendalian Internal, MSME, Accounting Information System, Revenue Cycle, Internal Control
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: 11 Sep 2023 03:11
Last Modified: 11 Sep 2023 03:11
URI: http://eprints.pknstan.ac.id/id/eprint/1963

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