ARLINA TRI WINDARI, 040117132 (2007) EVALUASI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN STUDI KASUS PADA PT "X" DI SURABAYA. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Company X is a company that operates in the food and drinks industry, with tea as its main product. The tea brand of Company X, (brand S), is very popular in the society. Therefore, Company X requires the presence of one particular business department that is specifically in charge of managing the marketing distribution and sales of Company X's products, in line with the rapid growth and development of the company. Revenue is an important component of all companies. It is a tool to achieve the final purpose of the company, which is to produce profit. As revenue growth, profit will also grow. The functions that are relevant to the generation of revenue form the revenue cycle. The revenue cycle contains sets of activities, which contain risk of `financial leaks' and other misconducts that could lead to ineffectiveness of the revenue cycle. Some of those risks are: money peculation, bogus outlets, miscalculation of the balance of customer's receivable, mistakes in sending receipts and reports to customer, unauthorized write-off of receivables, the presence of unusual sales returns, and many other risks that could generate loss to the company because the flow of revenue in not optimized. Hence, companies need sound policies, procedures, and control technique to manage the revenue cycle, in order to enhance their operational effectiveness. Therefore, Company X has undeniable need for an effective revenue cycle accounting information system.

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