NOVITASARI, EKA (2018) ANALISIS PENGAKUAN, PENGUKURAN, DAN PELAPORAN PENDAPATAN BERDASARKAN SAK ETAP DAN PENGENDALIAN INTERNAL PERUSAHAAN PELAYARAN (Studi Kasus PT. Global Armada Sinergi Tahun 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui proses pengakuan, pengukuran, dan pelaporan pendapatan jasa sewa kapal tunda & sewa tongkang/kargo (freight charter dan time charter) dan jasa keagenan oleh PT. Global Armada Sinergi apakah sudah sesuai dengan SAK ETAP (2009) dan apakah aktivitas pengendalian internal atas proses pendapatan yang dihasilkan oleh PT. Global Armada Sinergi telah sesuai dengan konsep Commitee of Sponsoring Organizations (COSO, 2013). Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif yaitu memberikan gambaran mengenai perusahaan yag diteliti. Pengumpulan data dilakukan dengan cara observasi yaitu melalui pengamatan, pencatatan, wawancara dengan karyawan divisi accounting, finance, operational dan commercial serta dokumentasi yang berupa laporan keuangan. Hasil penelitian membuktikan bahwa (1) Pengakuan, Pengukuran dan Pelaporan pendapatan PT. Global Armada Sinergi pada periode 1 Januari sampai dengan 31 Desember 2017 sudah sesuai dengan SAK ETAP (2009) dengan pengakuan menggunakan metode accrual basis,diukur dengan nilai wajar imbalan dalam berbentuk kas dengan persetujuan antara perusahaan dengan pengguna jasa serta pelaporan pendapatan dengan efektif, efisien, akurat dan menunjukkan hasil yang sebenarnya. (2) Pengendalian internal pada siklus pendapatan PT. Global Armada Sinergi tergolong belum memadai. Semua ini dapat dilihat dari kurangnya kesadaran akan lingkungan pengendalian baik dari manajemen maupun dari karyawan. Kata Kunci : Pendapatan, Pengakuan, Pengukuran, Pelaporan dan Pengendalian Internal This study aims to determine the process of recognition, measurement, and reporting of revenue from tugboat rental services & barge / cargo rental (freight charter and time charter) and agency services by PT. Global Armada Sinergi is in accordance with SAK ETAP (2009) and whether the activities are internal control over the revenue process generated by PT. Global Armada Sinergi is in line with the concept of the Committee of Sponsoring Organizations (COSO, 2013) This research is a qualitative research with a descriptive approach that provides an overview of the company being studied. Data collection is done by observation, namely through observation, recording, interviews with employees of the accounting, finance, operational and commercial divisions and documentation in the form of financial statements The results of the study prove that (1) Recognition, Measurement and Reporting of PT. Global Armada Sinergi from 1 January to 31 December 2017 is in accordance with SAK ETAP (2009) with recognition using the accrual basis method, measured by the fair value of cash in return with the agreement between the company and service users and income reporting effectively, efficiently, accurately and shows actual results. (2) Internal control of PT. The Global Synergy Fleet is inadequate. All of this can be seen from the lack of awareness of the control environment both from management and employees. Kata Kunci : Revenue, Recognition, Measurement, Reporting and Internal Control
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Apr 2022 04:29 | ||||||||
| Last Modified: | 12 Apr 2022 04:29 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7500 |
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