Analisis sistem pengendalian internal pada siklus pendapatan di pt. mbp
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Murtanto
Pembimbing 2 : Sofie
Subyek : AUDITING, INTERNAL;REVENUE--ACCOUNTING
Kata Kunci : revenue cycle, internal control, COSO, accounting information system, effectiveness.
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301053_Halaman-Judul.pdf | ||
| 2. | 2026_LM_PJK_024032301053_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_PJK_024032301053_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032301053_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301053_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032301053_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_LM_PJK_024032301053_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301053_Bab-1.pdf | ||
| 9. | 2026_LM_PJK_024032301053_Bab-2.pdf | 20 |
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| 10. | 2026_LM_PJK_024032301053_Bab-3.pdf | 6 |
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| 11. | 2026_LM_PJK_024032301053_Bab-4.pdf | 8 |
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| 12. | 2026_LM_PJK_024032301053_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032301053_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_PJK_024032301053_Lampiran.pdf |
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L Laporan tugas akhir ini menunjukkan bahwa prosedur siklus pendapatan pt. mbp telah berjalan secara sistematis, dimulai dari penerimaan permintaan pelanggan (customer request), penyusunan quotation, penerimaan purchase order (po), penerbitan invoice down payment (dp), proses produksi oleh supplier, penerbitan invoice pelunasan, hingga penerimaan pembayaran dari pelanggan. sistem pengendalian internal yang diterapkan juga telah mencerminkan lima komponen coso, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. penerapan pemisahan tugas, otorisasi transaksi, verifikasi pembayaran, dan pengarsipan dokumen telah mendukung efektivitas pengendalian internal dalam meminimalkan risiko kesalahan dan kecurangan. meskipun demikian, perusahaan masih perlu meningkatkan pengelolaan piutang dan mengurangi proses administrasi yang masih dilakukan secara manual agar efektivitas pengendalian internal dapat lebih optimal.
T This final project report shows that the revenue cycle procedures implemented at pt. mbp have been carried out systematically, beginning with customer requests, quotation preparation, purchase order (po) receipt, down payment (dp) invoice issuance, supplier production, final invoice issuance, and ending with the receipt of customer payments. the internal control system implemented by the company reflects the five components of the coso framework, namely the control environment, risk assessment, control activities, information and communication, and monitoring. the implementation of segregation of duties, transaction authorization, payment verification, and proper document filing has contributed to the effectiveness of the internal control system in minimizing the risks of errors and fraud. however, the company still needs to improve its accounts receivable management and reduce manual administrative processes to further enhance the effectiveness of its internal control system.
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