Analisis Sistem Pengendalian Internal Atas Siklus Pendapatan

(Studi Kasus Perusahaan Distributor Kelistrikan di Surabaya)

Abstract

The revenue cycle consists of several transactions of cash although credit sales, cash receipts from accounts receivable, and cash receipts from cash sales. The internal control system is done to maintain and protect the company's property and to prevent the risks that arise in a company. The purpose of this study was to analyze the system of internal controls over the company's revenue cycle that has run well and in accordance with the elements of internal control that have been set. This study is qualitative research are informants use the snowball sampling technique. The data used are primary data obtained from field observations in the form of an interview, while secondary data is obtained from the documents as supporting evidence for the interview. Based on the analysis of COSO and the internal control element that has been done, it can be concluded that the internal control system over the revenue cycle in Electrical Distributor is quite effective, but there are still some weaknesses that must be considered to improve the control of the company so that the objective can be achieved with good.