Alpasya, Ahmed Filza Cahya (2022) Tinjauan atas Penerapan Sistem Informasi Akuntansi Siklus Pendapatan di Koperasi Simpan Pinjam Niaga Central Abadi. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini dilakukan pada Koperasi Simpan Pinjam Niaga Central Abadi yang memiliki usaha berupa simpan pinjam. Koperasi yang terletak di Kabupaten Kediri ini mempunyai fungsi untuk mengembangkan potensi dan kemampuan ekonomi para anggotanya. Sumber pendapatan utama Koperasi Simpan Pinjam Niaga Central Abadi berasal dari pendapatan bunga atas dana yang dihimpun dari anggota dan disalurkan kembali kepada anggota melalui pinjaman. Oleh karena itu, fokus utama penelitian ini adalah untuk mengetahui pelaksanaan fungsi atau proses bisnis siklus pendapatan Koperasi Simpan Pinjam Niaga Central Abadi dan dokumen apa saja yang dibutuhkan terkait kegiatan simpan pinjam, serta pengendalian internal yang diterapkan untuk dapat meminimalkan risiko. Penelitian dilakukan dengan menggunakan beberapa metode pengumpulan data seperti wawancara, studi observasi, dan studi pustaka. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Dari hasil penelitian penulis menyimpulkan bahwa siklus pendapatan yang diterapkan oleh Koperasi Simpan Pinjam Niaga Central Abadi secara garis besar sudah memiliki kriteria yang baik meskipun terdapat beberapa poin yang belum sesuai dengan teori. Terdapat pengendalian lingkungan yang belum dilakukan secara optimal karena belum dapat melakukan rotasi pengurus secara berkala./This research is conducted at the Central Abadi Niaga Savings and Loans Cooperative which has a savings and loan business. The cooperative, which is located in Kediri Regency, has a function to develop the economic potential and capabilities of its members. The main source of income of the Central Abadi Niaga Savings and Loans Cooperative comes from interest income on funds collected from members and channeled back to members through loans. Therefore, the main focus of this research is to find out the implementation of the functions or business processes of the Central Abadi Niaga Savings and Loans Cooperative revenue cycle and what documents are needed related to savings and loan activities, along with internal controls are implemented to minimize risk. The research was conducted using several data collection methods such as interviews, observation study, and literature study. The analytical method used in this study is a qualitative descriptive method. From the results of the research, the authors conclude that the revenue cycle applied by the Central Abadi Niaga Savings and Loans Cooperative is generally in good criteria although there are some points that do not match with the theory. There are environmental controls that have not been carried out optimally because they have not been able to periodically rotate employees.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | koperasi, siklus pendapatan, simpan pinjam, cooperation, revenue cycle, savings and loans |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 21 Nov 2022 04:06 |
| Last Modified: | 21 Nov 2022 04:06 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/571 |
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