EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PENDAPATAN : PENERIMAAN PESANAN HINGGA PENERIMAAN KAS DENGAN MENGGUNAKAN COSO INTERNAL CONTROL FRAMEWORK DI CV. ASRI MADINAH PASURUAN

  • Yanuardo Yudo Persian Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Adhicipta Raharja Wirawan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 306 times
PDF - FULL TEXT Downloads: 410 times
Keywords: revenue cycle, internal control, effectiveness, efficiency, COSO

Abstract

This study aims to determine the accuracy of the use of the internal control system in order to improve the effectiveness and efficiency of the revenue cycle CV. Asri Madinah. Beside that, this study also aims to determine how is the appropriateness internal control system  in accordance with the COSO internal control framework, and how to manage the proper revenue cycle. This study are included in the explanatory research that aims to obtain an explanation of the internal control system and accounting information systems problems in the revenue cycle of CV. Asri Madinah. From the research results, it was found that the working internal control system is still not fully implemented in the standards set by the COSO Internal Control Framework. It also affects the quality of the revenue cycle activities. Potential of lossing income, security, failure to obtain effectiveness and efficiency in processing the orders, potential loss by the canceled order, and the other related problems that are found in this study.

Downloads

Download data is not yet available.

References

Budhijono, F & Kristyowati 2005, Sistem Informasi Akuntansi Pada Usaha Kecil, Akuntabilitas, Volume 5, No. 1, 47 – 60

Bodnar, G. H. & Hopwood W. S. (2010), Accounting Information Systems (10th ed.). Upper Saddle River, NJ: Pearson/Prentice Hall.

Controller and Audit General 2012, Summary of our fraud survey results for schools, dilihat 2 November 2014, < http://oag.govt.nz/2012/summary-of-our-fraud-survey-results-for-schools >.

Efferin S., Darmadji S.H, Tan Y 2008, Metode Penelitian Akuntansi; Mengungkap fenomena dengan pendekatan kuantatif dan kualitatif, edisi pertama, graha ilmu, Yogyakarta

Hall, James A. 2011, introduction to accounting information systems (7th ed.). Sydney, South – Western Cenga.

Jati Makmur Agung 2013, Kenapa Harus Memakai Paving Block?, dilihat 9 November 2014 < jatimakmuragung.com/paving.html>

Romney, M. B. & Steinbart, P. J. (2012). Accounting information systems (12th ed.). Upper Saddle River, NJ: Pearson/Prentice Hall.
Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.