Analisis Audit atas Siklus Pendapatan dalam Menilai Efektivitas Sistem Pengendalian Internal pada Exmo Tea Cafe

Ardiansa Ardiansa; Andiqarina Andiqarina; Masyhuri Masyhuri

doi:10.61132/jieap.v2i4.1885

Authors

Ardiansa Ardiansa Institut Agama Islam Negeri Bone
Andiqarina Andiqarina Institut Agama Islam Negeri Bone
Masyhuri Masyhuri Institut Agama Islam Negeri Bone

DOI:

https://doi.org/10.61132/jieap.v2i4.1885

Keywords:

Audit, Effectiveness, Internal Control, MSMEs, Revenue Cycle

Abstract

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.

Downloads

Download data is not yet available.

References

Andhaniwati, E. (2022). Analisis sistem pengendalian internal atas siklus pendapatan. Small Business Accounting Management and Entrepreneurship Review, 2(1), 1–13. https://doi.org/10.61656/sbamer.v2i1.67

Ariyanto, S., & Yanti, J. (2012). Audit operasional atas siklus pendapatan pada PT New Inti Furnindo Cabang Bandung. Binus Business Review, 3(1), 219–227. https://doi.org/10.21512/bbr.v3i1.1296

Astuty, H. S. (2023). Internal control system analysis of the revenue cycle (Case study at PT Anugerah Cahaya Sejahtera Indonesia). Small Business Accounting Management and Entrepreneurship Review, 3(2), 18–26. https://doi.org/10.61656/sbamer.v3i2.121

Azizah, N. T., Rahmadina, R., Mumtaza, W., & Kusumastuti, R. (2023). Peran audit internal dalam mencegah fraud di perusahaan. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 3(2), 230–236. https://doi.org/10.55606/jaemb.v3i2.1715

Danila, S. A., & R., M. I. (2024). Analisis penerapan sistem informasi akuntansi siklus pendapatan berbasis e-commerce pada PT Matahari Aneka MKM Surabaya. Jurnal Ilmu dan Riset Akuntansi, 13(1), 1–18.

Dewi, A. C. (2014). Evaluasi sistem pengendalian internal pada siklus pendapatan untuk mengatasi masalah arus kas PT X di Mojokerto dan Sukodono. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 3(2), 1–14.

Espinosa-Jaramillo, M. T. (2024). Internal control in companies from the perspective of COSO. Ag Management, 2(28), 1–8. https://doi.org/10.62486/agma202428

Firdaus, R. (2024). Pengendalian internal dalam sistem informasi akuntansi. Jurnal Intelek Insan Cendikia, 1(9), 6312–6323.

Fitriani, D., & Hwihanus, H. (2023). Pengendalian internal untuk meningkatkan efektivitas kinerja UMKM. Jurnal Akuntansi dan Manajemen, 1(1).

Gabrevičienė, A. P., & Birutė, Š. D. (2018). Internal audit and control in a company in the context of management activity. Humanitarian Bulletin of Zaporizhzhe State Engineering Academy, 74, 190–198. https://doi.org/10.30839/2072-7941.2018.149678

Kurniawan, F. A., & Burhany, D. I. (2023). Audit operasional untuk mengukur efektivitas dan efisiensi pengelolaan investasi pada dana pensiun inti. Indonesian Accounting and Law Journal, 3(2), 156–166. https://doi.org/10.35313/ialj.v3i2.3234

Pawiranega, B. (2017). Analisis peran audit operasional dalam meningkatkan efektivitas pengendalian intern penjualan pada PD ACB Banjarasari. Jurnal Ilmiah Edukasi, 5(2), 143–152. https://doi.org/10.25157/je.v5i2.962

Putri, N. F. E., & Widijoko, G. (2012). Analisis sistem pengendalian internal atas siklus pendapatan (Studi kasus pada PT Setia Kawan). Jurnal Ilmiah Mahasiswa FEB, 1(2).

Qomaruddin, H. S. (2024). Kajian teoritis tentang teknik analisis data dalam penelitian kualitatif: Perspektif Spradley, Miles, dan Huberman. Journal of Management, Accounting and Administration, 1(2), 77–84. https://doi.org/10.52620/jomaa.v1i2.93

Rachman, T. A., Sari, N. K., & Ilmi, M. (2022). Pengaruh audit operasional dan pengendalian internal terhadap kinerja perusahaan. Jurnal Akuntansi, 17(1), 81–90. https://doi.org/10.37058/jak.v17i1.6741

Rumenser, P. (2022). Audit operasional dalam meningkatkan efektivitas, efisiensi, dan ekonomis persediaan barang dagang (Studi pada PT Aneka Karya Farma). Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi, 9(1), 54–67. https://doi.org/10.35794/jmbi.v9i1.39488

Saputra, M. A., & Novita, N. (2023). Sistem pengendalian internal berdasarkan COSO framework pada perusahaan konstruksi. Jurnal Riset Akuntansi Politala, 6(1), 197–210. https://doi.org/10.34128/jra.v6i1.148

Suwana, M. (2014). Analysis of internal control system in revenue cycle (A case study in Sahid Montana Dua Hotel) [Undergraduate thesis, Universitas Brawijaya].

Tehupuring, F., Sawelet, F., & D. (2023). Analisis sistem informasi akuntansi atas siklus pendapatan pada Toko 51. Jurnal Ilmu Keuangan dan Manajemen Akuntansi, 1(4), 1–11. https://doi.org/10.54066/jikma.v1i4.499

Utomo, N. F., & Wirawan, A. R. (2019). Evaluasi pengendalian internal pada siklus pendapatan dan siklus pengeluaran UD X di Surabaya. Jurnal Akuntansi, 7(2), 634–648.