Small Business Accounting Management e-ISSN 2775-9261
and Entrepreneurship Review Volume 3 No 2 August 2023
https://dhsjournal.id/index.php/SBAMER/issue/view/38
Internal Control System Analysis of the Revenue Cycle
(Case Study at PT. Anugerah Cahaya Sejahtera Indonesia)
Henny Sri Astuty*
Article info: Universitas Adi Buana Surabaya, Jl. Dukuh Menanggal XII, Dukuh Menanggal, Kec.
Received June 14, 2023 Gayungan, Surabaya, Jawa Timur 60234, Indonesia.
Revised July 16, 2023
Accepted August 10, 2023 ABSTRACT: The revenue cycle consists of several cycles, namely cash and
credit sales, cash receipts from repayment of receivables, and cash receipts from
Correspondence:
*Henny Sri Astuty
cash sales. This internal control system is carried out to maintain and protect
[email protected] company assets and to prevent risks that arise within a company. This research
aims to analyze whether the internal control system for the company's revenue
cycle is running well and in accordance with the internal control elements that
Recommended citation: have been determined. This research uses qualitative research to determine
Astuty, H. S., 2023,
Internal Control System informants using snowball sampling techniques. Primary data is obtained from
Analysis of the Revenue field observations in the form of interviews, while secondary data is obtained from
Cycle (Case Study at PT. documents as supporting evidence for the interviews. Based on the COSO
Anugerah Cahaya analysis and the internal control elements that have been carried out, it can be
Sejahtera Indonesia),
concluded that the internal control system over the revenue cycle at PT.
Small Business
Accounting Management Anugerah Cahaya Sejahtera is quite effective, but several weaknesses must be
and Entrepreneurship considered to improve control within the company so that goals can be achieved
Review (SBAMER), 3(2), well.
18-26.
Keywords: Cash Receipts, Internal Control System, Revenue Cycle, Sales.
INTRODUCTION
In the current era of globalization, competition in the business world is increasingly rapid. This requires
companies to obtain information that is relevant, complete, timely and correct so that the information can
be used as a tool in making decisions related to problems that exist in a company. With such demands,
companies are ultimately required to create a system that is used to regulate the flow of required
information.
As a company develops, company assets also become increasingly difficult to control. The internal
control system (Mulyadi, 2001: 163) consists of all interrelated methods and actions implemented within an
organization to secure assets, increase the reliability of accounting records, increase operational efficiency,
and ensure compliance with legal provisions and regulations that apply within the company (Handayani &
Suryaningrum, 2021; Sundari, 2022).
Revenue is a very important company operational activity so the procedures that form the revenue
cycle must be carefully considered. According to Krismiaji (2010: 299) the revenue cycle is a series of
business activities that occur repeatedly and information processing activities, which are related to the
delivery of goods and services. The goal of the revenue cycle is to provide the right product for consumers,
at the right place and time for consumers at prices that suit the market so that company operations can run
stably on an ongoing basis.
Revenue cycle at PT Anugerah Cahaya Sejahtera is by carrying out credit sales transactions, cash
sales (more likely to make sales on credit) and cash receipts from cash sales and collection of receivables.
PT. Anugerah Cahaya Sejahtera is a distributor company selling switches and lamps based in Surabaya.
From the revenue cycle at PT. Anugerah Cahaya Sejahtera, which has many transactions and has many
party customers spread across several cities in Indonesia, makes the company lose control of its assets
and raises various risks in securing company assets, namely in collecting receivables, delays in payment
times from those determined by the company, risks sales returns due to goods being damaged or not in
accordance with the order, misappropriation of goods in the warehouse and the risk of errors in recording
Internal Control System Analysis of the Revenue Cycle (Case Study at PT. Anugerah Cahaya Sejahtera Indonesia) 19
Henny Sri Astuty
transactions.
Therefore, the purpose of carrying out this research is to analyze the internal control system over the
revenue cycle at PT. Anugerah Cahaya Sejahtera and to analyze the internal control system over the
revenue cycle at PT. Anugerah Cahaya Sejahtera is running well and in accordance with the internal control
elements that have been determined.
LITERATURE REVIEW
Internal control
Control is the process of influencing or directing activities, organizations, or systems (Krismiaji, 2010: 215).
According to Romney and Steinbart (2015: 226), internal control is a process because it spreads throughout
the company's operational activities and is an integral part of management activities.
According to Mulyadi (2016: 129), the internal control system includes organizational structure,
methods, and measures that are coordinated to maintain organizational assets, check the accuracy and
reliability of accounting data, encourage efficiency, and encourage compliance with management policies.
Internal control is the steps and procedures implemented by an organization to ensure that the financial
information produced by the accounting system is reliable, accurate, and valid (Listalia & Suryaningrum,
2023). The purpose of internal control is to protect organizational assets, minimize the risk of errors or
fraud, and ensure that financial reports reflect actual financial conditions.
Adopting the definition of internal control from COSO (Committee of Sponsoring Organization)
quoted by Krismiaji (2010: 222) is as a process implemented by the board of directors, management, and
to provide sufficient guarantees that the following control objectives can be achieved, namely:
Effectiveness and efficiency of operations.
Reliability of financial reporting.
Conformity with applicable laws and regulations.
According to Mulyadi (2016: 130), the main elements of an internal control system are:
1. An organizational structure that clearly separates functional responsibilities.
2. Authority system and recording procedures that provide adequate protection for assets, debts, income
and expenses.
3. Healthy practices in carrying out the duties and functions of each organizational unit.
4. Employees whose quality is in accordance with their responsibilities.
Meanwhile, based on the results of research by the Committee of Sponsoring Organizations (COSO),
there are five interrelated components of the internal control model which are designed to provide certainty
that control objectives will be achieved. COSO control components include (Krismiaji, 2010: 223):
1. Control Environment. This includes Integrity and ethical values, management philosophy and operating
style, organizational structure, audit committee, determination of authority and responsibility, human
resource practices and policies, external influences.
2. Control Activities. These activities include: proper authorization of activities and transactions,
segregation of duties, adequate design and use of documents and records, adequate protection of
access and use of assets and records, independent checks of performance.
3. Risk Measurement (Risk Assessment). Risk measurement includes threat identification, risk estimation,
loss estimation, control identification, benefit and sacrifice estimation, control system implementation.
4. Information and Communication (Information and Communication). This component surrounds
monitoring activities. The system enables an organization's employees to obtain and exchange
information needed to carry out, manage, and control the organization's activities.
5. Monitoring. Performance monitoring is the most important thing in supervision.
Revenue Cycle
The revenue cycle is a series of business activities that occur repeatedly and information processing
activities, which are related to the delivery of goods and services to customers and the receipt of cash
payments from the delivery of these goods and services (Krismiaji, 2010: 299).
Procedures in the revenue cycle include:
1. Credit Sales
2. Cash Receipts from Cash Sales
20 Small Business Accounting Management and Entrepreneurship Review (SBAMER), Vol 3 No 2, 2023
3. Cash receipts from repayment of receivables
The revenue cycle in a company also requires internal control, because this cycle is directly related to
cash which is vulnerable to various forms of fraud. According to Krismiaji (2010: 335) the function of a well-
designed internal control system is to provide adequate supervision to ensure that:
1. All transactions have been properly authorized.
2. All recorded transactions are valid.
3. All valid and authorized transactions have been recorded.
4. All transactions have been recorded accurately.
5. All assets (cash, inventory, and data) are protected from loss or theft.
6. Business activities are carried out efficiently and effectively.
Previous Research
Yuniarti (2012). Research with the title "Internal Control System Analysis of the Revenue Cycle (Case Study
at PT. Cartenz Indonesia Surakarta Branch, Central Java)". The research results stated that the
implementation of the revenue cycle internal control system at PT. Cartenz Indonesia can be shown by the
existence of a flowchart for ordering goods, sales and billing to customers and that it has fulfilled the
principles of internal control even though there are still authorizations that have not been documented. The
company's internal control system is adequate with clear separation of work functions, almost all
authorization systems and recording procedures have been implemented, PT. Cartenz Indonesia has
implemented healthy policies and practices and employees whose quality is in line with their responsibilities.
PT. Cartenz also has a written organizational structure, job descriptions, standard operating procedures for
employees, but there are still weaknesses in several COSO control components.
Pasodung et al. (2015). The research entitled "Evaluation of Internal Control Over Revenue
Procedures at PT. Mitra Duta Optimal Distributor of Tiga Roda Manado Cement.” The results of the
research state that the control environment in the company is in accordance with the elements of control
that apply both in terms of integrity and ethical values, risk assessment has also been carried out effectively,
control activities have also been in accordance with the elements of control in terms of separation of duties.
each employee, independent examination of employee performance, but there are still discrepancies,
namely that the security for each computer used in the company is not in accordance with internal control,
information and communication and monitoring has been implemented properly.
RESEARCH METHOD
The research method used in this research is qualitative. Qualitative studies aim to find in-depth
explanations of human and social problems. Researchers interpret how subjects obtain meaning from the
surrounding environment and how that meaning influences their attitudes. "Research was conducted in a
natural (naturalistic) setting" (Fadli, 2021).
The author's research subject is the finance and accounting department of PT. Indonesian
Prosperous Light Award. The data collection technique used was observation, which the author carried out
by helping with the work process while on site. Meanwhile, the data processing technique used by the
author is descriptive analysis. That is, this research was carried out based on data from the results of
collecting data analysis used during conducting research as well as direct activities in the sales cycle so
that, in the end, it can produce a conclusion.
Field Activity Tracks
Figure 1 shows the field activity tracks. A preliminary survey is where the researcher visits the research
location to obtain general information to make it clearer for the future research process. After that,
researchers entered the field by conducting observations, interviews and documentation to clarify the
information and data obtained. If the data obtained is unclear, the researcher extends the observation to
the informant to obtain as complete data as possible. After the data is obtained, the data will be reduced.
Then the information is presented in a data presentation in the form of a short description. The data that
has been presented will be drawn to conclusions by the researcher with the correctness of the analysis
results, which can be trusted.
Internal Control System Analysis of the Revenue Cycle (Case Study at PT. Anugerah Cahaya Sejahtera Indonesia) 21
Henny Sri Astuty
Figure 1. Field Activity Tracks
RESULTS AND DISCUSSION
Profile PT. Anugerah Cahaya Sejahtera Indonesia
Established in the field of trading electrical equipment, especially the Panasonic brand, the company was
appointed as the official distributor of professional Panasonic lighting throughout East Java, Bali and Nusa
Tenggara. As time goes by, from 2013 until now, more and more products are being distributed, namely
Philips Lamps with unlimited area coverage, for this PT. Anugerah Cahaya Sejahtera acts as a sub-
distributor.
Implementation of the Internal Control System in the Company
Based on the results of interviews with the finance and accounting department, the application of SPI in the
company's sales cycle can be explained.
1. An organizational structure that clearly separates functional responsibilities
The most important functions in the revenue cycle are separated, namely the sales, credit and
accounting functions at PT. Prosperous Light Award. However, functions are still duplicated, such as
the sales function and the purchasing function. The cashier section is one with accounting.
Authority system and recording procedures that provide adequate protection for assets, debts, income,
and expenses
Each section has its authority and responsibility, namely the receipt of orders from customers is
authorized by the operational manager (OM). Still, if conditions are truly urgent, it can be replaced by
sales administration. The Warehouse Head authorizes the warehouse department to release goods.
The shipping department authorizes delivery of goods as proof that the goods have been sent.
Responsibility for cash receipts and recording transactions that occur lies with the Cashier and
Accounting. Meanwhile, the responsibility for recording overdue receivables is in the receivables
section, which is billed by the billing section.
2. Sound practices in carrying out the duties and functions of each organizational unit
Form used in transactions. PT. Anugerah Cahaya Sejahtera already uses printed serial numbered
forms, but not all of them. More than one person also carries out revenue cycle transactions. Internal
control within the company is carried out once every six months, while in the warehouse itself, stock
sampling is usually held once a week.
3. Employees whose quality is in accordance with their responsibilities
In accepting prospective employees, PT. Anugerah Cahaya Sejahtera will provide tests and
requirements or criteria appropriate to the position they will take.
In addition to analysis using elements of internal control over the revenue cycle, analysis using the following
five COSO components is also used, as depicted in Table 1.
22 Small Business Accounting Management and Entrepreneurship Review (SBAMER), Vol 3 No 2, 2023
Table 1. Analysis of the Five Components of an Internal Control System According to COSO
Interview Result
No. Components Key Control
Yes No
1 Lingkungan ⚫ Integritas dan etika
Pengendalian
- mengkomunikasikan kepada semua karyawan tentang kebijakan √
tertulis dan kode etik
- memberikan bimbingan moral √
- mengurangi atau menghilangkan insentif dan godaan
untuk menghindari ketidakjujuran karyawan √
⚫ Filosofi dan gaya operasi manajemen
- pertemuan informal antara bagian penjualan, akuntansi, dan √
direktur
- sikap dan tindakan terhadap evaluasi pelaporan keuangan √
⚫ Struktur organisasi √
⚫ Komite audit √
⚫ Penetapan wewenang dan tanggung jawab √
⚫ Praktik dan kebijakan tentang sumber daya manusia
- pelatihan staf tertentu √
- adanya bonus √
- pinjaman tunai kepada karyawan √
- seleksi calon karyawan √
- perputaran jabatan (rotasi jabatan) √
- pengambilan cuti karyawan √
2 Aktivitas ⚫ Otorisasi yang tepat terhadap aktivitas dan operasi
Pengendalian
- penerimaan order pembelian dari customer diotorisasi oleh fungsi √
penjualan
- persetujuan pemberian kredit diberikan oleh fungsi kredit dengan √
membubuhkan tanda tangan
- pengiriman barang kepada customer diotorisasi oleh fungsi √
pengiriman dengan membubuhkan tanda tangan
- penetapan harga jual, syarat penjualan, syarat pengangkutan √
barang, potongan penjualan berada di tangan direktur dengan
penerbitan surat keputusan
⚫ Pemisahan tugas
- terpisahnya fungsi akuntansi, penjualan, dan kredit √
- terpisahnya fungsi akuntansi dan fungsi kas √
- memonitor risiko bisnis √
- transaksi harus dilaksanakan oleh lebih dari satu orang √
⚫ Dokumen dan catan yang memadai
- penggunaan formulir bernomor urut tercetak √
⚫ Perlindungan yang memadai terhadap aset dan aktiva dan
catatan
- secara periodik diadakan pencocokan fisik kekayaan dan catatan √
perusahaan
⚫ Pengecekan independen terhadap kinerja √
3 Pengukuran ⚫ Identifikasi ancaman
Risiko
- pesaing lebih unggul √
⚫ Estimasi risiko √
⚫ Estimasi kerugian
- kas yang ada di tangan dan kas dalam penagihan diasuransikan √
⚫ Estimasi manfaat
- cara perusahaan untuk manage atau mengatur pengeluaran √
sehingga sebanding dengan manfaat pada perusahaan
⚫ Implementasi sistem pengendalian internal √
Internal Control System Analysis of the Revenue Cycle (Case Study at PT. Anugerah Cahaya Sejahtera Indonesia) 23
Henny Sri Astuty
Interview Result
No. Components Key Control
Yes No
4 Informasi dan ⚫ Transaksi yang dicatat benar terjadi √
Komunikasi
⚫ Transaksi yang sudah selalu dicatat √
⚫ Transaksi yang dicatat dinyatakan dalam jumlah yang benar √
⚫ Posting dan pengikhtisaran dengan benar √
⚫ Transaksi diklasifikasikan dengan benar √
⚫ Transaksi dicatat pada tanggal yang benar √
5 Pemantauan ⚫ Supervisi yang efektif
- pemeriksaan mendadak √
⚫ Pelaporan pertanggungjawaban √
Ya Tidak
⚫ Internal auditing √
From table 1, the results obtained are 27/39x100%=69.23%, where the results are more than 50%, which
can be concluded that the internal control system for PT's revenue cycle. Anugerah Cahaya Sejahtera can
be seen from the elements of internal control that have been implemented quite well.
Organizational structure that strictly separates functional responsibilities
The company has clear job descriptions for employees but does not yet have a written organizational
structure. The organizational structure should be in writing within the company.
Authority System and Recording Procedures That Provide Adequate Protection for Assets, Debts,
Income and Expenses
The company's authority system and recording procedures are quite good. However, there is still a
weakness in the delivery section, namely that it only provides authorization on the invoice, which is also
proof that the goods have been sent. The delivery function should authorize the delivery of goods by affixing
the stamp "delivered" to the invoice copy.
Sound Practices in Carrying Out the Duties and Functions of Each Organizational Unit
There are still weaknesses in healthy practices in carrying out duties and functions in the company, namely
internal control activities at PT. Anugerah Cahaya Sejahtera was carried out every six months, where the
physical matching of assets with recording should be carried out periodically, namely once a month, to
minimize fraud. There are no surprise checks carried out by the internal examiner on the cashier, where
the cash balance in the hands of the cash function should be periodically calculated and a surprise check
by the internal examiner function. The company also does not ensure the billing and cashier departments,
where the billers and cashiers should be insured. Cash in transit (both in the hands of the Kasa Department
and in the hands of the collector) must be insured.
Employees whose quality matches their responsibilities
In selecting employees whose qualities are in accordance with their responsibilities, they are in accordance
with the elements of internal control, namely by strictly selecting prospective employees through tests
according to the position they will take up. Training or educational training and development is also carried
out for employees in the company, especially in the sales department.
The systems and Procedures for the revenue cycle are divided into credit sales, cash receipts from
repayment of receivables,
Credit Sales
Functions Related to the Credit Sales System
The existing functions in the company related to credit sales are quite good, according to Mulyadi (2016:
161), namely the sales function, warehouse function, shipping function, and accounts receivable function.
Apart from these functions, the Head of Finance and Accounting (KUAK) also functions as the accounting
department in monitoring sales journals, which are inputted from the sales department through creating
invoices. There is also a credit function that is carried out by the company's operational manager (OM).
24 Small Business Accounting Management and Entrepreneurship Review (SBAMER), Vol 3 No 2, 2023
Documents and Accounting Records Related to the Credit Sales System
The documents related to the company's credit sales system are quite good, with the existence of invoices
whose use is accounted for by each section that uses them and the calculation of the cost of goods sold
(COGS). Meanwhile, the accounting records used by the company are almost in accordance with Mulyadi
(2016: 164), namely the existence of a sales journal and inventory card/warehouse card. Still, the
receivables card in this company is used when paying off receivables by customers in the cash receipt
system from paying off receivables.
Internal Control System Over the Credit Sales System
Determination of selling prices, sales conditions, terms of transportation of goods, and sales discounts are
in the hands of the operational manager (OM). The determination of the selling price, sales conditions,
conditions for transporting goods, and sales discounts should be in the hands of the Director by issuing a
decision letter regarding this matter.
Cash receipts from repayment of receivables
Functions Related to the Cash Receipt System from Repayment of Receivables
The functions in the company related to the cash receipt system from paying off receivables are in
accordance with Mulyadi (2016: 407), namely the existence of a receivables function, a billing function, a
cashier and accounting function, as well as an internal control function held by the Head of Finance and
Accounting.
Documents and Accounting Records Related to the Cash Receipt System from Repayment of Receivables
Documents related to the cash receipt system from repayment of receivables are sufficient, namely
invoices, daily billing reports (LPH), proof of bank deposits both in cash and clearing BG due, and proof of
cash incoming (BKM). In this company, the daily billing report (LPH) document functions like the notification
letter list document. The accounting records used by the company are also quite good, with a cash receipts
journal used to record cash receipts transactions obtained from paying off receivables, and a receivables
card used to write off receivables from customers who have paid their bills.
Internal Control System Over the Cash Receipt System from Repayment of Receivables
One person still carries out the cashier and accounting functions in the company. The accounting function
and cash function should be separated. The company does not insure cash on hand or in collections. Cash
in transit (both in the hands of cashiers and in the hands of company collectors) should be insured.
Cash Receipts from Cash Sales
Functions Related to the Cash Receipt System from Cash Sales
The existing functions in the company related to the cash receipt system from cash sales are quite good.
According to Mulyadi (2016: 385). Namely, there is a sales, warehouse, delivery, cashier, and accounting
function. The company has also added an internal control function held by the Head of Finance and
Accounting (KUAK). However, the cashier and accounting functions are still carried out by one person,
which should be separated between the two functions.
Documents and Accounting Records Related to the Cash Receipt System from Cash Sales
The documents related to the cash receipt system from cash sales are quite good, including invoices, LPH,
proof of bank deposit, proof of cash incoming (BKM), and calculation of cost of goods sold. The accounting
records used by the company are also almost in accordance with Mulyadi (2016: 391), namely, there are
sales journals, cash receipts journals, inventory cards/warehouse cards, and receivable cards. However,
in this company, the inventory card or, by another name, the warehouse card is maintained by the
warehouse function, where the accounting function should use the inventory card to record the reduction
in the cost of products sold.
Internal Control System for Cash Receipts from Cash Sales
There is still a dual function between the cashier and accounting functions. The cash function should be
separate from the accounting function. When handing over goods to the customer, the shipping department
only authorizes a copy of the invoice as proof that the goods have been sent. The delivery function should
Internal Control System Analysis of the Revenue Cycle (Case Study at PT. Anugerah Cahaya Sejahtera Indonesia) 25
Henny Sri Astuty
authorize the delivery of goods by affixing the stamp "delivered" to the cash sales invoice.
CONCLUSION
Based on the COSO analysis and the control elements that have been carried out, it can be concluded that
the internal control system over the revenue cycle of PT. Anugerah Cahaya Sejahtera has been
implemented quite well in accordance with the elements of control, but there are still several weaknesses,
including:
1. There is no written company organizational structure, but there is a clear job description for each section
in the company but only in the form of files kept by the Head of Finance and Accounting.
2. There is no monitoring of the company's business risks.
3. In the delivery section, only provide authorization for a copy of the invoice, which is also proof that the
goods have been sent.
4. Internal control activities at PT. The Cahaya Sejahtera Award is held every six months.
5. There are no sudden checks carried out by internal inspectors on cashiers.
6. The company does not insure the billing and cashier departments; only inventory in the warehouse and
office equipment are insured.
7. Determination of selling prices, sales conditions, terms of transportation of goods, sales discounts are
not in the hands of the director but in the operational manager (OM) with approval from the director.
8. The cash function is not separated from the accounting function.
Several suggestions can be used to develop further the company's internal control system, including:
1. Create a written company organizational structure and job descriptions of each part or function of the
organization so that employees truly understand their responsibilities.
2. Monitoring business risks carried out by the company by adding a Supervisor section to assist the
Operations Manager in surveying customers so that delays in payment of receivables can be minimized
and monitoring of performance in the company can be improved.
3. When the delivery function authorizes the delivery of goods by affixing the stamp "already delivered"
on the invoice copy.
4. Physical matching of assets is carried out with periodic recording, namely once a month, to avoid fraud.
5. Periodic cash balance calculations are in the cash function's hands, and the internal audit function
makes sudden checks.
6. Billers and cashiers must be insured. Cash in transit (both in the hands of the Kasa Department and in
the hands of the collector) must be insured.
7. To determine the selling price, sales conditions, conditions for transporting goods, and sales discounts
are in the hands of the company's Director by issuing a decision letter.
8. One person does not handle the cashier and accounting sections because the level of fraud is quite
large in these sections. Even though there has been no fraud, the company should anticipate it.
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dipublikasikan. Salatiga: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana.
http://repository.uksw.edu/bitstream/123456789/2630/5/T1_232008029_Abstract.pdf dan
http://repository.uksw.edu/bitstream/123456789/2630/2/T1_232008029_Full%20text.pdf.