| dc.description.abstract | Accounting systems is a system that collects, records, stores, and processes data to information for decision makers. The purpose of this study was
to know accounting system of revenue and expenditure have been performed in the company, identify the threats and to provide the control of the systems. This study is a qualitative research with case study approach. Data collected in this study with observation, interviews, documentation, and library research method.
The respondent of this study are director, head of administration, head of production, and staff administration in PT. Simpul Reka Citra Yogyakarta. The
result of this study indicate that accounting system of revenue and expenditure was good enough but had some threats, there are invalid order, shipping errors, failure to bill, recording errors, purchasing items not needed, purchasing at
inflated prices, accepting unordered items, errors in supplier invoices, theft of
cash, and data manipulation. Internal control that the company can to do are
proper authorization of transactions and activities, segregation of duties, design
and use of documents and records. | en_US |
