Analisis Implementasi Pengendalian Internal Pada Siklus Penjualan (Studi Kasus Pada PT Tunas Group Ridean Tbk)

Rosa Azahrah, Kamaluddin Rahmat, Soni Okabrian

Abstract


The purpose of this research is to provide an overview of sales cycle implementation and internal control implementation in PT. Tunas Ridean Group’s sales cycle. The sales cycle analysis process is based on the Romney & Steinbart sales cycle model, and the internal control implementation analysis process is based on the COSO IC internal control framework. The research method used is a qualitative descriptive method with the Miles & Huberman model as the data analysis method. Data collection techniques include semi-structured interviews and literature studies. The informant collection technique uses the purposive sampling method. The research results show that the sales cycle process carried out by PT Tunas Group Ridean is consistent with the Romney & Steinbart revenue cycle model. The implementation of internal control in PT Tunas Group's Ridean sales cycle is carried out holistically in accordance with the COSO IC framework. The activities in the internal control process on control environment, risk assessment, control activities, communication and information, and monitoring are carried out comprehensively and in accordance with the strategic objectives of PT Tunas Group Ridean.

Keywords: Internal Control, COSO IC, Sales Cycle, Accounting Information System, Automotive Industry



References


Al-Mashhadi, A. S. J. (2021). Review On Development Of The Internal Control System. Technology, 31, 35.

Anggadini, S. D. (2015). The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality. , Information Management and Business Review, 7. (3), 93-102.

Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. AIGPA’s Publication Division, New York.

Hall, J. A. (2008). Accounting Information System. Rob Dewey, Mason.

Khumaira, A. T. (2021). Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Atas Siklus Penjualan Dan Penerimaan Kas (Studi Kasus Pada Pt Geoff Maksimal Jaya). Jurnal Proaksi, 8(1), 298-302.

Mndzebele, N. (2013). The Usage Of Accounting Information Systems For Effective Internal Controls In The Hotels., International Journal Advanced Computer Technology, 2. (5), 1-3.

Muhammad, R. & Ibrahim. (2017). Pengaruh Kesesuaian Kompensasi, Penerapan Sistem Informasi Akuntansi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 136-145.

Nisa, U. A. I., Kurniawan, D., Putri, L. A., & Khoiriawati, N. (2022). Pengaruh Audit Atas Pengendalian Internal. Research in Accounting Journal (RAJ), 2(3), 411-419.

Rahmansyah, A. I., & Darwis, D. (2020). Sistem Informasi Akuntansi Pengendalian Internal Terhadap Penjualan (Studi Kasus: Cv. Anugrah Ps). Jurnal Teknologi Dan Sistem Informasi, 1(2), 42-49.

Ridwan, M. S. (2019). Pengaruh Interaksi Antara Total Quality Management Dengan Sistem Penghargaan. Jurnal Manajemen Terapan dan Keuangan, 13-28.

Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems 9th Edition. Prentice Hall Business Publishing, USA.

Rahmadi, Z. T. (2017). Pengaruh Partisipasi Pemakai Terhadap Kepuasan Pemakai Dalam Sistem Informasi Dengan Lima Variable Moderating Pada Perusahaan Manufaktur Go Public Di Wilayah Jakarta Pusat. Menara Ilmu, 11(77).

Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance. , Indian Journal of Finance and Banking, 1(2), 52-59.

Uchkun, S., & Dilshod, N. (2022). Process of identifying the significant accounts in the revenue cycle. Journal of marketing, business and management, 1(1), 32-36.

Yetri, M., & Rahmawati, R. (2020). Pengaruh Perputaran Piutang, Perputaran Persediaan Dan Perputaran Kas Terhadap Profitabilitas (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Tahun 2016–2018). Jurnal Riset Manajemen Indonesia, 2(2), 94-101.




DOI: https://doi.org/10.35314/iakp.v4i2.3865

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023



This Journal has been listed and indexed in :


View My Stats
Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: [email protected]
www.polbeng.ac.id