Penerapan Sistem Pengendalian Internal Siklus Pendapatan di UMKM Zazi Laundry

RAMADHAN, MUHAMMAD ZIDAN (2022) Penerapan Sistem Pengendalian Internal Siklus Pendapatan di UMKM Zazi Laundry. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal siklus pendapatan di UMKM Zazi Laundry Palembang. Metode pengumpulan data yang dipakai adalah studi kepustakaan, wawancara, dan dokumentasi. Sumber data yang digunakan adalah data primer berupa gambaran UMKM, dokumen yang digunakan, bukti transaksi penjualan, dan transkrip hasil wawancara. Penelitian ini membandingkan antara penerapan sistem informasi akuntansi siklus pendapatan dan pengendalian internal UMKM Zazi Laundry dengan teori yang dipelajari saat pembelajaran selama kuliah. Berdasarkan hasil analisis maka dapat penulis simpulkan bahwa tidak terdapat fungsi kredit dan enam komponen pada sistem informasi akuntansi Zazi Laundry yang telah sesuai dengan teori yang ada. Pada siklus pendapatan, Zazi Laundry menggunakan siklus yang sama dengan teori yang digunakan. Terdapat beberapa kelemahan dalam pengendalian internal antara lain, kesalahan karyawan, kurangnya pengawasan oleh pemilik, kehilangan pelanggan, dan kesalahan proses pengemasan. Dari masalah tersebut penulis menyarankan tambahan manajer, pembinaan karyawan yang lebih baik, meningkatkan kuantitas laundry, dan memberikan tanda pada kantong laundry. Hal ini diharapkan dapat memperbaiki kinerja serta efektivitas UMKM Zazi Laundry dalam menjalankan sistem pengendalian internal siklus pendapatan. /i: ABSTRACT This study aims to determine the application of the revenue cycle internal control system in UMKM Zazi Laundry Palembang. Data collection methods used are literature study, interviews, and documentation. Sources of data used are primary data in the form of a description of SMEs, documents used, proof of sales transactions, and transcripts of interview results. This study compares the application of the income cycle accounting information system and internal control of Zazi Laundry SMEs with the theory learned during lectures. Based on the analysis, the writer can conclude that there is no credit function and the six components of the Zazi Laundry accounting information system that are in accordance with the existing theory. In the revenue cycle, Zazi Laundry uses the same cycle as the theory used. There are several weaknesses in internal control, among others, errors, lack of supervision by the owner, loss of customers, and packaging process errors. From this problem, the authors suggest additional managers, develop better employees, increase the quantity of laundry, and put a mark on the laundry bag. This is expected to improve the performance and effectiveness of Zazi Laundry SMEs in running the revenue cycle internal control system.

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