Septaria, Adinda (2014) Analysis of Internal Control on Revenue Cycle Based on COSO Framework : Case Study On Transport Division PT. Seger Agro Nusantara. [Undergraduate thesis]
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Abstract
The purpose for this research is to know how effective the internal control of revenue cycle based on COSO Framework, case study: Transport Division in PT. Seger Agro Nusantara. PT. Seger Agro Nusantara is a milling company in Surabaya. Recently, Transport Division changed its accounting system from MYOB into FINA Accounting Software because of several factors, such as: business needs, improved in business processes, and competitive advantage. The new accounting software implemented since 2014 until now. However, COSO help to analyze the effectiveness of internal control in a company. Researcher found there are some weaknesses related to the internal control of revenue cycle. This research use qualitative method by understanding the concept of Internal Control of Revenue Cycle. To gather information, the researcher use observation, review, and documentary analysis as the data collection method. The data collection starts from February until May 2014 in PT. Seger Agro Nusantara, Surabaya. The data gathered is about the business activities on the revenue cycle. The researcher will analyze the data and information gathered from PT. Seger Agro Nusantara by using COSO Framework. The result of evaluation by using COSO Framework is company needs to improve their internal control related to revenue cycle, such as: make a credit limit, do training for new employee, do meeting and briefing, do performance evaluation for employee
| Item Type: | Undergraduate thesis |
|---|---|
| Uncontrolled Keywords: | COSO Framework, revenue cycle |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting Faculty of Business and Economic > Department of Economic Faculty of Business and Economic > Department of Management |
| Depositing User: | Eko Wahyudi 197013 |
| Date Deposited: | 08 Sep 2015 08:57 |
| Last Modified: | 08 Sep 2015 08:57 |
| URI: | http://repository.ubaya.ac.id/id/eprint/25392 |
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