The Analysis of Internal Controls On revenue and Expenditure Cycle In PT. LEVINA  

Oleh:

Ariesa, Leonny ; Berasategui, Ruben Garcia

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: Journal of Applied Finance and Accounting vol. 1 no. 2 (Jun. 2009), page 268-280.
Topik: Accounting Information System (AIS); Revenue Cycle (RC); Expenditure Cycle (EC); Internal Control (IC)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA76.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This reseach intends to observe and to examine the revenue and expenditure cycles implemented in PT. LEVINA as well to analyze, to assess, and to identify potential weaknesses in the revenue and expenditure cycle, and the internal controls related to those cycle of the company using COSO's Internal Control-Integrated Framework. Moreover, it provides specific recommendations based on the framework to overcome the discovered potential weaknesses. The method of analysis used in this study is by assessing the current revenue and expenditure cycle implemented in the company, along with the internal controls applied within the cycles. Subsequently, the potential weaknesses, documentation and business activities (procedures) weaknesses, and Internal Control (IC) weaknesses. Hence, as the company business keeps growing, it is important to focus more on its RC and EC system as well as the IC in order to achieve the most effective and efficient methods in operating the business. As the result, the company cpuld become more profitable.

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