Sistem Informasi Akuntansi Siklus Pendapatan pada PT Perkebunan Nusantara III (Persero)

Abstract

An accounting information system is a system consisting of various resource sets and procedures used to collect and present relevant and accurate accounting information to internal and external users. At PTPN III (Persero), the accounting information system has a very important role in managing the revenue cycle. The form of this research practice is by conducting interviews, and data collection (documentary study). This type of research is a qualitative descriptive research conducted at PT Perkebunan Nusantara III (Persero) Medan, which is located at Sei Batanghari. This research was conducted for three months starting from February 20 2023 to May 5 2023. The types and sources of data used in this research are primary data and secondary data. The data collection technique used to obtain the necessary data is by conducting interviews with informants, observing, and studying documents (documentary). This is evident from: functions related to the revenue cycle accounting information system, documents used in the revenue cycle accounting information system, records and procedures used in the revenue cycle accounting information system and the COSO Internal Control system used at PT Perkebunan Nusantara III (Persero).