Firnanda, DenockKikiRestu (2013) Sistem Pengendalian Internal Atas Siklus Pendapatan (Studi Kasus Pada Cv. Sinar Terang Distributor). Sarjana thesis, Universitas Brawijaya.
Abstract
Studi dilakukan pada CV. Sinar Terang distributor, yaitu perusahaan perdagangan perantara atau agen tunggal, di mana pedagang yang membeli atau memperoleh produk langsung dan pemasok langsung. CV. Lokasi distributor Sinar Terang di kota Probolinggo Brantas No. 234. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis sistem kontrol internal atas siklus pendapatan pada CV. Sinar Terang distributor dan untuk mengetahui kendala yang dihadapi oleh perusahaan yang sebelumnya telah diterapkan. Metode penelitian ini adalah penelitian deskriptif kualitatif, masalah penelitian terkait dengan karakteristik latar belakang dan keadaan saat ini dari subjek yang diteliti, serta interaksi dengan lingkungan tanpa melibatkan perhitungan angka. Berdasarkan hasil penelitian dapat dikatakan bahwa implementasi sistem pengendalian internal siklus pendapatan Perusahaan sangat lemah. Ini dapat dilihat dari metode analisis menggunakan kerangka kerja untuk struktur kontrol internal Komite Organisasi Sponsor (COSO), termasuk Analisis Kontrol Lingkungan, Analisis Penilaian Risiko, Analisis Kegiatan Kontrol, Analisis Pemantauan Informasi dan Komunikasi. Namun, penerapan sistem pengendalian internal melalui siklus pendapatan tidak kebal dari kendala yang dihadapi oleh perusahaan-perusahaan seperti jumlah karyawan, struktur organisasi, cara mendokumentasikan dan mencatat, ketersediaan ruang di perundingan, yang masih minimal peralatan dan kompetensi karyawan.
English Abstract
Study was conducted on CV. Sinar Terang Distributor, namely intermediary trading company or sole agent, whereby traders who buy or acquire product firsthand merchandise or supplier directly. CV. Sinar Terang Distributor locations in the city Probolinggo Brantas No. 234. This study aims to identify and analyze the system of internal control over revenue cycle at CV. Sinar Terang Distributor and to know the constraints faced by companies that have been previously applied. This study method is a qualitative descriptive study, the research issue related to the characteristics of the background and the current state of the subject under study, as well as interaction with the environment without involving the calculation of numbers. Based on the results of the study can be said that the implementation of the internal control system of the company’s revenue cycle is very weak. This can be seen from the analysis methods use the framework for internal control structure of The Committee of Sponsoring Organization (COSO ), include the analysis environmental control, risk assessment analysis, analysis of control activities, information and communication analysis and monitoring analysis. However, the application of the internal control system over revenue cycle is not immune from the constraints faced by companies such as number of employees, organizational structure, ways of documenting and recording, the availability of space in the wharehouse, which is still minimal equipment and competences of the employees.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/226/051305410 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 18 Jul 2013 14:59 |
| Last Modified: | 18 Jul 2013 14:59 |
| URI: | http://repository.ub.ac.id/id/eprint/106640 |
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