PENERAPAN SIA SIKLUS PENDAPATAN DALAM PENGENDALIAN INTERNAL BERDASARKAN KERANGKA COSO PADA PT. DUTA SARANA ENGINEERING

Abstract

The implementation of an accounting information system in the business world is required to help the company
in achieving the competitive advantages.But, there is a view that these systems are not running well and
effectively. Furthermore, the system that has not been running well, should have internal control as a controller
in the implementation of activities. PT. Duta Sarana Engineering is a company which is engaged in service
fields, repair, maintenance and modifications for transformator, generator and electromotor. In its business
process PT. Duta Sarana Engineering using the help of accounting information systems in the income cycle.
This company's income cycle starts from the receipt of orders, the process of price agreements, the process of
working according, the process of sending work, the process of entering invoices, until receiving payments.The
research data collection used data source triangulation technique. Data source triangulation is to gain the truth
of certain information with kinds of data such as documents, literature reviews, or interviews with more than
one subject which has different overviews taken directly from the research object at PT. Duta Sarana
Engineering.The research result could be concluded that the implementation of the accounting information
system of income cycle had been running according to the theory and in the internal control activity at PT. Duta
Sarana Engineering was already in line with the COSO structure and also fulfilled the criteria and can be said
to have been quite effective, but an evaluation of the existing problems was needed.