Alifah, FebriyaniNur (2013) Evaluasi Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas dalam Upaya Meningkatkan Efektivitas Pengendalian Intern (Studi Kasus pada PT Gandum, Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilatarbelakangi dari tujuan berdirinya suatu perusahaan untuk mendapatkan laba melalui transaksi yang dilakukan oleh perusahaan dan mempertahankan eksistensi perusahaan. Sistem informasi yang tepat akan memberikan informasi yang membantu perusahaan dalam rangka mengambil keputusan strategis perusahaan agar berjalan lebih efektif. Salah satu sistem informasi yang dibutuhkan oleh perusahaan adalah sistem informasi akuntansi. Tujuan penelitian ini adalah untuk mengevaluasi sistem informasi akuntansi penjualan dan penerimaan kas untuk meningkatkan efektivitas pengendalian intern perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode deskriptif serta pendekatan studi kasus dimana obyek penelitiannya pada PT Gandum, Malang. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data dalam penelitian ini sekunder dengan teknik pengambilan data dokumentasi dan observasi. Dalam penelitian ini metode analisis data yang digunakan adalah metode analisis data nonstatistik. Evaluasi didefinisikan sebagai memutuskan sesuatu dengan memberikan penilaian secara tepat guna. Sistem informasi akuntansi adalah kumpulan sumber daya yang diatur untuk mengolah data menjadi informasi yang digunakan untuk mengambil keputusan. Evaluasi sistem adalah memantau pelaksanaan suatu sistem akuntansi untuk mengetahui kelemahan-kelemahan yang timbul. Menciptakan sistem dan prosedur yang berorientasi pada peningkatan efektifitas pengendalian internal, perlu menerapkan sistem dan prosedur yang mengarah kepada aspek-aspek dari tujuan pengendalian internal. Hasil analisis yang telah dilakukan menunjukkan bahwa pengendalian intern dalam pelaksanaan sistem informasi akuntansi penjualan dan penerimaan kas pada PT Gandum, Malang, telah dilaksanakan dengan cukup baik, namun beberapa unsur pengendalian intern belum terpenuhi. Unsur pengendalian tersebut antara lain pemisahan tugas dan dokumen dan catatan yang memadai. Pada unsur pengendalian intern dokumen dan catatan yang memadai terdapat bukti kas masuk yang belum bernomor urut tercetak. Beberapa unsur pengendalian intern yang belum terpenuhi tersebut menyebabkan sistem informasi akuntansi penjualan dan penerimaan kas belum berjalan efektif.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR//FIA/2013/126/051304369 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 10 Jun 2013 14:37 |
| Last Modified: | 18 Oct 2021 04:48 |
| URI: | http://repository.ub.ac.id/id/eprint/100094 |
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