Analisis Atas Pengendalian Internal Pada Siklus Pendapatan The Green Forest Resort

RAMBET JUNIOR, BOBBY FITZGERALD (2022) Analisis Atas Pengendalian Internal Pada Siklus Pendapatan The Green Forest Resort. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Salah satu sistem yang terpenting dari sistem informasi akuntansi adalah sistem dari siklus pendapatan. Sistem pada siklus ini dapat menggambarkan efektivitas kegiatan operasional organisasi. Untuk menilai pengendalian internal suatu organisasi, dapat dimulai dengan mengidentifikasi ancaman dan risiko. Ancaman dan risiko yang dihadapi mayoritas pelaku ekonomi adalah adanya pandemi COVID-19. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi pada siklus pendapatan The Green Forest Resort, serta mengidentifikasi kelemahan pengendalian internalnya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Data diperoleh melalui studi kepustakaan dan wawancara dengan pihak The Green Forest Resort. Data yang diperoleh kemudian dianalisis dengan cara mencocokkan dengan teori yang berlaku. Hasil penelitian menunjukkan bahwa alur dan penerapan sistem informasi akuntansi yang diterapkan sudah sesuai dengan teori. Namun, masih ditemukan kekurangan pengendalian internal atas ancaman dan risiko yang terjadi, khususnya pemisahan tugas./One of the most important systems of accounting information system is the revenue cycle system. The system in this cycle can describe the effectiveness of the entity's operational activities, The threat and risks should first be identified in order to assess the internal control of an organization. The threat and risk faced by the majority of economic agents is the COVID-19 pandemic. This study aims to determine the application of accounting information system in the income cycle of The Green Forest Resort, and to identify weaknesses in its internal control. The method used in this research is the qualitative method. Data were obtained through literature study and interviews with The Green Forest Resort. The data obtained is then analyzed by matching it with the applicable theory. The results of the study indicate that the flow and application of the accounting information system that is applied is in accordance with the theory. However, there is still a lack of internal control over the threats and risks that occur, particularly the segregation of duties.

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