ANALISIS PENERAPAN SISTEM AKUNTANSI ATAS SIKLUS PENDAPATAN DAN PENERIMAAN KAS (Studi Kasus Pada PT BCA Finance)

SIRAIT, PUTRI MAS HINDOLA (2018) ANALISIS PENERAPAN SISTEM AKUNTANSI ATAS SIKLUS PENDAPATAN DAN PENERIMAAN KAS (Studi Kasus Pada PT BCA Finance). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know and analyze the application of the accounting system of earnings cycle and cash receipts in PT BCA Finance. Types of data needed in this study are primary and secondary data and data collection techniques with observation techniques, interview techniques, and documentation techniques. This research also uses descriptive method to describe and explain the implementation of accounting system on earnings cycle and cash receipt. Based on the analysis that has been done, the result of the research shows that the application of the accounting system on earnings and cash receipts cycle in PT BCA Finance has been in accordance with the standard operating standards of the company both based on the terms and conditions, the risks of implementation and the implementation of internal control. Keywords: accounting system, income and cash receipt cycle, SOP Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem akuntansi atas siklus pendapatan dan penerimaan kas pada PT BCA Finance. Jenis data yang dibutuhkan dalam penelitian ini adalah data primer dan sekunder serta teknik pengumpulan data dengan teknik observasi, teknik wawancara, dan teknik dokumentasi. Penelitian ini juga menggunakan metode deskriptif untuk menggambarkan dan menjelaskan penerapan sistem akuntansi atas siklus pendapatan dan penerimaan kas. Berdasarkan analisa yang telah dilakukan maka hasil penelitian menunjukan bahwa penerapan sistem akuntansi atas siklus pendapatan dan penerimaan kas pada PT BCA Finance telah sesuai dengan standar operasional perusahaan yang berlaku umum baik berdasarkan syarat dan ketentuannya, risiko penerapannya serta pelaksanan pengendalian internal. Kata Kunci: sistem akuntansi, siklus pendapatan dan penerimaan kas, SOP

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 522
NIM: 43216110294
Uncontrolled Keywords: sistem akuntansi, siklus pendapatan dan penerimaan kas, SOP
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 02:12
Last Modified: 07 Jan 2019 07:28
URI: http://repository.mercubuana.ac.id/id/eprint/46038

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