Penerapan prosedur dan pengendalian internal atas transaksi penjualan dan pembelian pada PT DEI

DETAIL KOLEKSI

Penerapan prosedur dan pengendalian internal atas transaksi penjualan dan pembelian pada PT DEI

Oleh : Dwi Amelia Nastiti

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Prima Dedi Andrian

Subyek : Auditing, Internal

Kata Kunci : accounting information systems, internal control, sales cycle, purchasing cycle

File Repositori

No.	Nama File	Hal.
1.	2025_LM_PJK_024032201094_Halaman-Judul.pdf	11
2.	2025_LM_PJK_024032201094_Surat-Pernyataan-Revisi-Terakhir.pdf
3.	2025_LM_PJK_024032201094_Surat-Hasil-Similaritas.pdf	1
4.	2025_LM_PJK_024032201094_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_LM_PJK_024032201094_Lembar-Pengesahan.pdf	4
6.	2025_LM_PJK_024032201094_Pernyataan-Orisinalitas.pdf	1
7.	2025_LM_PJK_024032201094_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_LM_PJK_024032201094_Bab-1.pdf	5
9.	2025_LM_PJK_024032201094_Bab-2.pdf	17
10.	2025_LM_PJK_024032201094_Bab-3.pdf	4
11.	2025_LM_PJK_024032201094_Bab-4.pdf	15
12.	2025_LM_PJK_024032201094_Bab-5.pdf	2
13.	2025_LM_PJK_024032201094_Daftar-Pustaka.pdf	1
14.	2025_LM_PJK_024032201094_Lampiran.pdf	3

Abstrak
Abstract

K Kemajuan teknologi informasi mendorong perusahaan untuk memanfaatkan Sistem Informasi Akuntansi (SIA) guna mengelola siklus penjualan dan pembelian secara efisien dan efektif. Pengamatan ini bertujuan untuk menganalisis penerapan prosedur serta pengendalian internal dalam siklus penjualan dan pembelian di PT DEF, sebuah perusahaan retail yang belum memiliki Standar Operasional Prosedur (SOP) tertulis. Pengamatan ini dilakukan melalui observasi, wawancara, dan studi pustaka selama praktik kerja lapangan di KKP Wellner Consulting. Hasil studi menunjukkan bahwa prosedur siklus penjualan dan pembelian di PT DEF mencakup tahapan penting seperti penerimaan pesanan, pengiriman barang, dan pembayaran. Namun, implementasinya masih belum optimal karena ketiadaan SOP tertulis, analisis kelayakan kredit pelanggan dalam siklus penjualan, serta proses pencocokan tiga arah dalam siklus pembelian. Selain itu, pengendalian internal belum dimonitor secara formal, sehingga berpotensi menimbulkan kesalahan dan ketidaksesuaian operasional. Hasil pengamatan ini merekomendasikan penyusunan SOP yang terstandar, penerapan analisis risiko kredit pelanggan, dan pencocokan tiga arah pada siklus pembelian untuk memperkuat pengendalian internal perusahaan.

A Advances in information technology encourage companies to utilize Accounting Information Systems (AIS) to manage the sales and purchase cycle efficiently and effectively. This observation aims to analyze the implementation of procedures and internal controls in the sales and purchase cycle at PT DEF, a retail company that does not yet have a written Standard Operating Procedure (SOP). This observation was conducted through observation, interview, and literature study during field work practice at KKP Wellner Consulting. The study results show that the sales and purchase cycle procedures at PT DEF include important stages such as order receipt, delivery of goods, and payment. However, their implementation is still not optimal due to the absence of written SOPs, customer creditworthiness analysis in the sales cycle, and a three-way matching process in the purchasing cycle. In addition, internal controls have not been formally monitored, potentially leading to operational errors and discrepancies. The results of this observation recommend the development of standardized SOPs, implementation of customer credit risk analysis, and three-way matching in the purchasing cycle to strengthen the company\\\'s internal controls.