Analysis and Evaluation of Internal Control Accounting Information Sytems Revenues Ground Handling at PT Gapura Angkasa Cabang Denpasar

Utami, Ni Putu Asri and Parnata, I Ketut and Suta, I Wayan Purwanta (2022) Analysis and Evaluation of Internal Control Accounting Information Sytems Revenues Ground Handling at PT Gapura Angkasa Cabang Denpasar. Repositori Politeknik Negeri Bali.

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Abstract

Internal control over the revenue accounting information system at PT Gapura Angkasa Denpasar Branch needs to be analyzed, because the components of granting authority and responsibility Account Receivable Staff are given the task of making direct invoices and only billing at irregular and non-routine times, thereby reducing performance. the collection function, as a result receivables cannot be controlled optimally. This study aims to analyze and evaluate the suitability of the internal control of the revenue accounting information system at PT Gapura Angkasa Denpasar Branch. The study used data collection techniques, namely observation, interviews and documentation. The data analysis technique used is descriptive and comparative data analysis, namely explaining the income accounting information system and comparing the in-ternal control applied to PT Gapura Angkasa Denpasar Branch with internal control based on COSO theory. The results of the evaluation of the implementation of internal control of the revenue accounting information system at PT Gapura Angkasa Denpasar Branch obtained the results that of the five components, only three components have been implemented in accordance with the COSO theory of internal control theory, namely risk assessment, information and communication and monitoring activities. Keywords: Accounting Information System, Internal Control, Revenue, COSO

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