Analisis Sistem Informasi Akuntansi Pendapatan Jasa Terhadap Efektivitas Pengendalian Intern Pendapatan Jasa pada Belawan International Container Terminal

Abstract

This study aims to determine the Analysis of Accounting Information System Services Revenue on the Effectiveness of Internal Revenue Control Services. This research was conducted at Belawan International Container Terminal branch of Pelabuhan Indonesia 1 (PERSERO). This research includes descriptive research. The data used is secondary data. Data collection techniques used are interviews and documentation. Data analysis techniques used are qualitative methods. The results showed that Belawan International Container Terminal had implemented an accounting information system to support the effectiveness of internal control of service revenues at Belawan International Container Terminal. The internal control presented is quite well supported because of the fulfillment of the elements of the accounting information system and the fulfillment of the accounting information system component. The income accounting information system on the effectiveness of internal control in the company is good enough, because of the application of the elements of effective internal control namely the control environment and control activities.