An Analysis of revenue cycle internal control (COSO) in PT. Bangun Anugerah Hanjaya

Cunnoris, Gracedelia (2019) An Analysis of revenue cycle internal control (COSO) in PT. Bangun Anugerah Hanjaya. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to observe and examine the internal controls implemented in revenue cycle of PT Bangun Anugerah Hanjaya as well as to analyze, assess and identify risk in the revenue cycle, and internal controls using COSO's Internal Control-Integrated Framework as guidance. Moreover, it provides specific recommendations based on the framework to overcome the discovered potential risk. Research was carried out by collecting secondary data from books and various resources that is relevant to the topic, interviewing the related parties in PT Bangun Anugerah Hanjaya and conducting observation on the revenue cycle process. The results indicate that Internal Control COSO on Revenue cycle in PT Bangun Anugerah Hanjaya has medium potential risk. Risk assessment and Segregation of duties has not been implemented well which will affect the company in achieving its objectives.

Item Type:	Thesis (Bachelor)
Creators:	Creators NIM Email Cunnoris, Gracedelia NIM00000011928 UNSPECIFIED
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Sihombing, Tanggor NIDN0316076101 tanggor.sihombing@uph.edu
Additional Information:	SK 12-15 CUN a ; 31001000264904
Uncontrolled Keywords:	analysis; internal control; revenue cycle; financial reporting.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User:	Mrs Veronica Fitri Astuti
Date Deposited:	24 Aug 2022 06:27
Last Modified:	12 Jan 2024 02:51
URI:	http://repository.uph.edu/id/eprint/50015

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