Afandi, Fahrizal Rifan (2022) Tinjauan atas Siklus Pendapatan pada Toko Material Marga Jaya. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi atas siklus pendapatan pada Usaha Mikro Kecil dan Menengah (UMKM). Objek penelitian yang diangkat dalam tulisan ini adalah salah satu UMKM yang beroperasi dalam bidang penjualan alat dan bahan bangunan di Kabupaten Magetan yaitu Toko Material Marga Jaya. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder yang dikumpulkan dengan metode wawancara, observasi, serta studi pustaka dari buku dan sumber lain yang diperlukan dalam penyusunan karya tulis ini. Hasil penelitian menunjukkan bahwa Toko Material Marga Jaya telah cukup baik dalam menjalankan aktivitas sistem informasi akuntansi pada siklus pendapatan, namun masih terdapat beberapa perbedaan dalam proses pelaksanaannya apabila dibandingkan dengan teori dalam sistem informasi akuntasi dikarenakan perbedaan skala bisnis yang dijalankan. Terdapat beberapa kekurangan dalam pelaksanaan siklus pendapatan Toko Material Marga Jaya yang dapat menghambat kegiatan operasional perusahaan, sehingga diperlukan adanya perbaikan dalam pelaksanaan proses bisnis perusahaan untuk menanggulangi risiko tersebut terutama dalam pembagian kewenangan karyawan, pengelolaan kas, dan pengamanan barang persediaan. / The aim of this research is to analyze the application of accounting information systems on the revenue cycle of a small and medium enterprises (SMEs). The object of research raised in this paper is one of the SMEs operating in the field of selling building tools and materials in Magetan City, namely the Toko Material Marga Jaya. The data used in this paper are primary data and secondary data collected by interview, observation, and literature studies from books and other sources needed in the preparation of this paper. The results showed that Toko Material Marga Jaya was quite good in carrying out accounting information system activities in the revenue cycle, but there were still some differences in the implementation process when compared to the theory in accounting information systems due to differences in the scale of the business. There are still some weakness and deficiency in the implementation of the Toko Material Marga Jaya’s revenue cycle that can hamper the company's operational activities, so that improvements are needed in the implementation of the company's business processes to overcome these risks, especially in the separation of employee authority, cash management, and inventory security.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | UMKM, Sistem Informasi Akuntansi, Siklus Pendapatan, Risiko, Sistem Pengendalian Internal, SMEs, Accounting Information System, Revenue Cycle, Risk, Internal Control System. |
| 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 Oct 2023 01:35 |
| Last Modified: | 03 Oct 2023 01:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2062 |
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