EVALUASI PENGENDALIAN INTERNAL ATAS INFORMASI AKUNTANSI PENDAPATAN PADA BMW SALES OPERATION SURABAYA
Abstract
Penelitian ini bertujuan untuk menganalisis pelaksanaan pengendalian internal atas sikluspendapatan di BMW Sales Operation Surabaya sesuai dengan COSO’s Internal Control –
Integrated Framework. Jenis penelitian ini adalah penelitian deskriptif, dimana memberikan
gambaran mengenai pelaksanaan sistem informasi akuntansi pendapatan dan pengendalian
internal di BMW Sales Operation Surabaya yang diperoleh melalui wawancara, observasi dan
dokumentasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa pelaksanaan sistem
informasi akuntansi pendapatan di BMW Sales Operation Surabaya terdiri atas dua kegiatan
utama, yaitu penjualan dan service. Terdapat tiga prosedur atas kegiatan penjualan dan service.
Prosedur pada kegiatan penjualan, yaitu prosedur pemesanan, prosedur pelunasan pembayaran
dan prosedur penyerahan mobil. Prosedur pada kegiatan service adalah prosedur penerimaan
order service, prosedur perbaikan dan prosedur pembayaran service mobil. Selain itu sistem
pengendalian internal atas siklus pendapatan di BMW Sales Operation Surabaya juga telah
dilaksanakan dengan baik meskipun masih terdapat kelemahan yang membutuhkan perbaikan.
Kata Kunci: Sistem Pengendalian Internal, Siklus Pendapatan, COSO’s Internal Control
Integrated – Framework
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