AUDIT OPERASIONAL PADA SIKLUS PENDAPATAN INTERNET SERVICE PROVIDER X DI SURABAYA
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Keywords:
Operational Audit, Revenue Cycle, Internet Service Provider
Abstract
Abstract - This study was conducted on one of the ISPs in Surabaya. The author uses operational audits to evaluate and improve the effectiveness, efficiency, and economy of the revenue cycle, particularly sales activities, receivables management, and billing. Data collection method in this research is by interview, observation, and document analysis. From this research note that the activity of sale, management of receivable, and billing at X company still not effective, efficient, and economy. This happens because the company is less assertive in applying the rules that have been made. Thus, the authors recommend to be more assertive in the application of regulations that have been made. In additions, the author also recommends to change some existing rules. This recommendation is given to the company to survive the changes and competitors that exist.
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References
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McDonald, Malcolm, et al. 2011. Marketing Plans for Service: A Complete Guide. 3rd edition. United Kingdom: John Wiley & Sons, Inc.
Messier, William F, et al. 2008. Auditing & Assurance Service: A Systematic Aprroach. AS5 Edition. New York: McGraw-Hill.
Moeller, Robert dan Herbert Witt. 2 016. Brink’s Modern Internal Auditing: A Common Body of Knowledge. 8th edition. New Jersey: John Wiley & Sons, Inc.
Oktavia, Rizki Nanda dan Sujipto Ngumar. 2016. Penerapan Audit Operasional Dalam Upaya Meningkatkan Efisiensi dan Efektivitas Fungsi Pemasaran. Jurnal Ilmu dan Riset Akuntnsi. Vil 5: hal 1-13.
Putri, Winda Destiana. 10 Februari 2017. Alibaba Berikan Akses Internet Gratis di India. (http://trendtek.republika.co.id/berita-/trendtek/internet/17/02/10-/ol5owe359-alibaba-berikan-akses-internet-gratis-di -india, diakses pada 19 Juni 2017 pada 21.02 WIB).
Reider, Rob. 2002. Operational Review: Maximum Results at Efficient Costs. 3rd edition. New Jersey: John Wiley & Sons, Inc.
Romney, Marshall B. and Paul Steinbart. 2015. Accounting Information System 13th e dition. United States: Pearson Education Limited.
Santoso, Hadi. 2012. Strategi Memilih Internet Service Provider Terbaik Untuk Perguruan Tinggi (Studi Kasus: STMIK Atma Luhur). Seminar Nasional Aplikasi Teknologi Informasi. Yogyakarta.
Sawyer, Lawrence B. Et, al., 2003, “Sawyer’s Internal Auditing, The Practice of Modern Internal Auditing”, 5th Edition, Florida: The Institute of Internal Auditors.
Sumathisri, B, et al. 2014. An Analysis on Customer’s Satisfaction Towards Internet Service Providers. European Journal of Business and Social Sciences. Vol 3: hal 68-81.
_____. 24 Pengertian Internet Menurut Para Ahli. (http://dosenit.com/jaringan-komputer/internet/pengertian-internet-me-nurut-ahli, diakses pada 1 M ei 2017 pukul 13.47 WIB).
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Anam, David Faizal dan Akhmad Riduwan. 2013. Peranan Audit Operasional Untuk Meningkatkan Kinerja Fungsi Pemasaran PT MNC Finance, Tbk. Jurnal Ilmu & Riset Akuntansi. vol 2: hal 1-19.
APJII. Penetrasi & Perilaku Pengguna Internet Indonesia. (https://www.apjii.or.id, diakses pada 13 Mei 2017 pukul 19.37 WIB).
Arens, Alvin A, et al. 2011. “Auditing and Assurance Services, An Integrated Approach”, 14th edition. New Jersey: Pearson Education Limited.
Fauzi. 20 Januari 2015. Ini Lima Besar Internet Service Provider Tercepat di Indonesia. (https://www.tabloidpulsa.co.id/news/19515-ini-lima-besar-int-ernet-service-provider-tercepat-di-indonesia , diakses pada 14 Mei 2017 pukul 14.42 WIB).
Febryan, Rezhi. 2015. Analisis Audit Operasional Dalam Proses Produksi. eJournal Ilmu Administrasi Bisnis: hal 911-922.
Gusti. 29 Agustus 2016. Penetrasi Internet Belum Merata. (https://ugm.ac.id/id/-berita/12372-penetrasi.internet.belum.merata, diakses pada 14 Mei 2017 pukul 11.29 WIB).
Izharivan, Yodi. 22 Februari 2014. Ketidakpastian dan Manajemen Risiko. (http://crmsindonesia.org/knowledge/crms-articles/ketidakpastian-dan -ma -najemen-risiko, diakses pada 17 Mei 2017 pukul 08.28 WIB).
McDonald, Malcolm, et al. 2011. Marketing Plans for Service: A Complete Guide. 3rd edition. United Kingdom: John Wiley & Sons, Inc.
Messier, William F, et al. 2008. Auditing & Assurance Service: A Systematic Aprroach. AS5 Edition. New York: McGraw-Hill.
Moeller, Robert dan Herbert Witt. 2 016. Brink’s Modern Internal Auditing: A Common Body of Knowledge. 8th edition. New Jersey: John Wiley & Sons, Inc.
Oktavia, Rizki Nanda dan Sujipto Ngumar. 2016. Penerapan Audit Operasional Dalam Upaya Meningkatkan Efisiensi dan Efektivitas Fungsi Pemasaran. Jurnal Ilmu dan Riset Akuntnsi. Vil 5: hal 1-13.
Putri, Winda Destiana. 10 Februari 2017. Alibaba Berikan Akses Internet Gratis di India. (http://trendtek.republika.co.id/berita-/trendtek/internet/17/02/10-/ol5owe359-alibaba-berikan-akses-internet-gratis-di -india, diakses pada 19 Juni 2017 pada 21.02 WIB).
Reider, Rob. 2002. Operational Review: Maximum Results at Efficient Costs. 3rd edition. New Jersey: John Wiley & Sons, Inc.
Romney, Marshall B. and Paul Steinbart. 2015. Accounting Information System 13th e dition. United States: Pearson Education Limited.
Santoso, Hadi. 2012. Strategi Memilih Internet Service Provider Terbaik Untuk Perguruan Tinggi (Studi Kasus: STMIK Atma Luhur). Seminar Nasional Aplikasi Teknologi Informasi. Yogyakarta.
Sawyer, Lawrence B. Et, al., 2003, “Sawyer’s Internal Auditing, The Practice of Modern Internal Auditing”, 5th Edition, Florida: The Institute of Internal Auditors.
Sumathisri, B, et al. 2014. An Analysis on Customer’s Satisfaction Towards Internet Service Providers. European Journal of Business and Social Sciences. Vol 3: hal 68-81.
_____. 24 Pengertian Internet Menurut Para Ahli. (http://dosenit.com/jaringan-komputer/internet/pengertian-internet-me-nurut-ahli, diakses pada 1 M ei 2017 pukul 13.47 WIB).
_____. Sejarah Perkembangan Internet di Indonesia Lengkap. (http://www.-pattascomputer.org/sejarah-perkembangan-internet-di -indonesia/, diakses pada 19 J uni 2017 pukul 21.09 WIB).
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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