Analisis Sistem Informasi Akuntansi Bagian Produksi Untuk Mendukung Pengendalian Internal Pada Kita Olah Indonesia

Astari, Feby Ayu (2023) Analisis Sistem Informasi Akuntansi Bagian Produksi Untuk Mendukung Pengendalian Internal Pada Kita Olah Indonesia. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Technological development and economic growth are important pillars in achieving a country's progress in the contemporary era. For entrepreneurs, both on a large and small scale, the main goal is to increase efficiency in running a business in order to achieve maximum profit and reduce costs as efficiently as possible. Internal control is a crucial component of this strategy, as it helps monitor company activities and ensure the achievement of business objectives. The main purpose of internal control here is to maintain and develop the business in achieving maximum profit. This research highlights the importance of completeness in accounting information systems based on the production cycle theory as part of internal control, especially in micro, small and medium enterprises (MSMEs). Accounting information systems have a central role in ensuring integrity by converting data into information that supports decision making. This research takes a case study on Kita Olah Indonesia, a micro, small, and medium-sized enterprise (MSME) that focuses on plastic waste recycling. By using accounting information system analysis, this study analyzes how internal control in the production section to support the efficiency of activities and cash management at Kita Olah Indonesia. The results showed that the accounting information system in the production department was easy to understand even though the process was still very manual. However, even though the accounting information system is easy to understand, there are still four components of internal control according to COSO that are insufficient, such as risk assessment where there are still mismatches in costs and work safety standards, then in control activities related to the absence of accountability reports carried out by the head of production, lack of information and communication where recording of all activities is still not documented, and monitoring is still not officially carried out by internal supervision using the internal control test list.

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