EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PENDAPATAN UNTUK MENGATASI MASALAH ARUS KAS PT.X DI MOJOKERTO DAN SUKODONO
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Abstract
Penelitian ini bertujuan untuk mengevaluasi pengendalian internal terkait siklus pendapatan yang diterapkan pada PT. X yang bergerak di bidang produksi glass cover dan kaca tempered. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode wawancara, observasi dan analisis dokumen berupa data piutang. Hasil penelitian menunjukkan masih banyaknya kelemahan-kelemahan pengendalian internal yang diterapkan dan rasio perputaran piutang rendah. Perputaran piutang yang tidak lancar menyebabkan masalah arus kas karena lambatnya ketersediaan kas yang digunakan untuk membayar banyaknya biaya-biaya. Arus kas merupakan bagian utama dalam bisnis perusahaan. Salah satu arus kas masuk perusahaan adalah dari aktivitas penjualan. Pengendalian internal perlu diterapkan khususnya pada aktivitas siklus pendapatan agar arus kas perusahaan dapat berjalan dengan lancar sehingga kegiatan operasional perusahaan dapat berjalan efektif dan efisien.
This study aims to evaluate the internal control for the revenue cycle at PT. X that concentrate in manufacturing glass cover and tempered glass. This study used a qualitative approach with using interviews, observation and document analysis of receivable. The result showed there are still many internal control’s weakness were applied and receivables turnover ratio is low. A low receivables turnover ratio led to cash flow problems because of slow availability of cash to pay many costs. Cash flow is a major part of the company’s business. One of the cash inflow’s company is from sales activity. Internal control need to be applied in particular to the revenue cycle activities that cash flow of the company can run smoothly so that operation of the compay can run effectively and efficiently.
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