Evaluasi sistem informasi akuntansi (SIA) pada siklus pendapatan di PT MTI dengan menggunakan metode gabungan PIECES dan COSO (studi kasus) = evaluation of the accounting information system (Ais) in the revenue cycle at Pt Mti Using A Combined Pieces And Coso Method (Case Study)

Serpara, Margareth Florentina (2024) Evaluasi sistem informasi akuntansi (SIA) pada siklus pendapatan di PT MTI dengan menggunakan metode gabungan PIECES dan COSO (studi kasus) = evaluation of the accounting information system (Ais) in the revenue cycle at Pt Mti Using A Combined Pieces And Coso Method (Case Study). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Siklus pendapatan merupakan suatu siklus yang tidak akan pernah lepas dari aktivitas operasional perusahaan, dimana siklus pendapatan ini merupakan sumber utama dari keberlangsungan kehidupan perusahaan. Perlu untuk diketahui perusahaan bahwa siklus pendapatan memiliki alurnya sendiri agar membantu perushaan untuk menghindari kemungkinan fraud yang terjadi di perusahaan. Penelitian ini bertujuan untuk mengevaluasi SIA pada siklus pendapatan yang dimiliki oleh PT MTI untuk mengidentifikasi hal-hal apa saja yang perlu untuk ditingkatkan guna memberikan rekomendasi untuk menaikan efektivitas operasional perusahaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, kuesioner, observasi, dan dokumentasi. Evaluasi SIA pada siklus pendapatan dalam penelitian ini dilakukan dengan metode PIECES dan COSO. Hasil penelitian ini menunjukkan banyaknya celah kemungkinan terjadinya fraud dan efektivitas operasional yang tidak maksimal. Informasi ini membantu manajemen perusahaan untuk mengevaluasi aktivitas operasionalnya. Referensi: 5 (2018-2023). / Margareth Florentina Serpara (02015210003) EVALUATION OF THE ACCOUNTING INFORMATION SYSTEM (AIS) IN THE REVENUE CYCLE AT PT MTI USING A COMBINED PIECES AND COSO METHOD (CASE STUDY) (VI + 64 pages: 6 figures; 5 tables; 16 appendices) The revenue cycle is a cycle that can never be separated from the company's operational activities, where this revenue cycle is the primary source of the company's survival. Companies need to know that the revenue cycle has its flow to help avoid the possibility of fraud occurring in the company. This research aims to evaluate the SIA in the revenue cycle owned by PT MTI to identify what needs to be improved to provide recommendations to increase the company's operational effectiveness. This research uses a qualitative approach with data collection techniques through interviews, questionnaires, observation, and documentation. The SIA evaluation of the revenue cycle in this research was carried out using the PIECES and COSO methods. This research shows that there are many gaps in the possibility of fraud and operational effectiveness that are not optimal. This information helps company management to evaluate its operational activities.

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