Tinjauan siklus penjualan konsinyasi brand corkcicle pada PT Serial Cipta Berdikarii

DETAIL KOLEKSI

Tinjauan siklus penjualan konsinyasi brand corkcicle pada PT Serial Cipta Berdikarii

Oleh : Abyra Nadinkalyla Lathifunnisa

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Marieta Ariani

Subyek : Consignment sales - Cycle

Kata Kunci : accounting information system , consignment sales, cycle, internal control

File Repositori

No.	Nama File	Hal.
1.	2025_LM_PJK_024032201159_Halaman-Judul.pdf	11
2.	2025_LM_PJK_024032201159_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_LM_PJK_024032201159_Surat-Hasil-Similaritas.pdf	1
4.	2025_LM_PJK_024032201159_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_LM_PJK_024032201159_Lembar-Pengesahan.pdf	4
6.	2025_LM_PJK_024032201159_Pernyataan-Orisinalitas.pdf	1
7.	2025_LM_PJK_024032201159_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_LM_PJK_024032201159_Bab-1.pdf	6
9.	2025_LM_PJK_024032201159_Bab-2.pdf
10.	2025_LM_PJK_024032201159_Bab-3.pdf
11.	2025_LM_PJK_024032201159_Bab-4.pdf	12
12.	2025_LM_PJK_024032201159_Bab-5.pdf	3
13.	2025_LM_PJK_024032201159_Daftar-Pustaka.pdf	1
14.	2025_LM_PJK_024032201159_Lampiran.pdf	7

Abstrak
Abstract

T Tugas akhir ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi dan prosedur pengendalian internal pada siklus penjualan konsinyasi brand corkcicle di pt serial cipta berdikari. pt serial cipta berdikari menerapkan sistem penjualan konsinyasi guna memperluas jangkauan distribusi. sistem informasi akuntansi yang digunakan melibatkan aplikasi oracle netsuite dan anchanto untuk mencatat, mengelola transaksi secara terintegrasi. penelitian ini menggunakan metode observasi langsung, wawancara, serta studi kepustakaan. hasil penelitian menunjukkan bahwa siklus penjualan konsinyasi terdiri dari tahap kesepakatan, penyaluran barang, dan penagihan piutang. dokumen seperti agreement letter, faktur penjualan dan pajak, laporan penjualan, tanda terima dokumen, dan request list mendukung efektivitas pencatatan. pengakuan pendapatan dilakukan setelah pembayaran diterima pt serial ciptaberdikari selaku consignor. temuan menunjukkan bahwa sistem pengendalian internal yangditerapkan sudah sesuai dengan prinsip teori pengendalian internal menurut coso. meskipundemikian, terdapat kelemahan berupa tidak adanya listing piutang dan tidak mencantumkantanggal jatuh tempo di setiap tagihan, sop penjualan konsinyasi yang belum ketat, kurangnyapemahaman staf pembuat faktur pajak sehingga menghambat proses penagihan piutang yangmengakibatkan adanya beberapa outstanding invoice. studi ini diharapkan memberikankontribusi bagi pengelolaan sistem penjualan konsinyasi yang lebih baik dan berkelanjutan.

T This final project aims to analyze the implementation of accounting information systems and internal control procedures in the consignment sales cycle of the corkcicle brand at pt serial cipta berdikari. pt serial cipta berdikari implements a consignment sales system to expand its distribution reach. the accounting information system used involves oracle netsuite and anchanto applications to record and manage transactions in an integrated manner. this study uses direct observation, interviews, and literature review methods. the results show that the consignment sales cycle consists of the agreement stage, goods distribution, and accounts receivable collection. documents such as agreement letters, sales and tax invoices, sales reports, document receipts, and request lists support the effectiveness of recording. revenue recognition is done after payment is received by pt serial cipta berdikari as the consignor. the findings show that the internal control system implemented is in accordance with the principles of internal control theory according to coso. however, there are weaknesses in the form of the absence of accounts receivable listings and the failure to include due dates on each invoice, the lack of strict consignment sales rules, and the lack of understanding of tax invoice staff, which hinders the accounts receivable collection process and results in several outstanding invoices. this study is expected to contribute to better and more sustainable consignment sales system management.