Analisis Aktivitas Pengendalian Internal pada Siklus Pendapatan

A rapid business growth in Indonesia become an encouragement to companies to improve business. Then the control functions need to be improved, because the coverage that will be faced by the company are becoming increasingly large and complex. So management needs to have a system or tool to improving the function of controlling the so-called internal control. In the companies, internal control implementation is very important, especially in the company's revenue cycle. Revenue is the company's operational activities that very important, so the cycle along with the process of forming an income need to be considered further. The processing and analysis method of data in this study using qualitative methods. The author need to analyze the revenue cycle process in PT Wiratama based on five components of internal control activities in accordance with COSO control framework applied in PT Wiratama. Research carried out by describing the entire flow of activities and the flow of documents used in each process contained in the revenue cycle. After that, of the whole process, the author found a weakness that could potentially raise the risk of or already underway at the company. Based on the description of the entire process, is further classified into five components of internal control activities. Results from the study showed that the internal control system is quite effective, but there are still have weaknesses which need to be repaired.