Pelaksanaan Audit Siklus Pendapatan dan Pengumpulan Piutang Pada KSPPS BMT ABC Tahun 2022 oleh KAP GRS

Ayu Kusuma, Berliana Viantiwi (2025) Pelaksanaan Audit Siklus Pendapatan dan Pengumpulan Piutang Pada KSPPS BMT ABC Tahun 2022 oleh KAP GRS. Tugas Akhir thesis, Fakultas Bisnis dan Humaniora.

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Abstract

ABSTRACT Implementing Revenue Cycle and Accounts Receivable Collection at KSPPS BMT ABC in 2022 by KAP GRS Berliana Viantiwi Ayu Kusuma 5190111065 This final report discusses the implementation of the audit of the revenue cycle and accounts receivable collection at KSPPS BMT ABC for the year 2022, conducted by KAP GRS. This report aims to understand the process of implementing the revenue and accounts receivable collection cycle, as well as to assess the fairness of KSPPS BMT ABC's financial statements for the year 2022. KSPPS BMT ABC is a microfinance institution operating under Islamic principles with cooperative legal entity status, supervised by the Ministry of Cooperatives and Small and Medium Enterprises. This final report focuses on the testing procedures conducted by KAP GRS at KSPPS BMT ABC. The data utilized is secondary data obtained during the audit process at KSPPS BMT ABC while participating in an internship at KAP GRS. The analysis method includes five tests on the revenue. It accounts receivable collection cycle: control testing, substantive testing of transaction classes, analytical procedures, substantive testing of balance details, and presentation and disclosure. Based on the audit of the revenue and accounts receivable collection cycle conducted by the auditors at KSPPS BMT ABC for the year 2022, it can be concluded that the presentation of KSPPS BMT ABC's financial statements is following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Keywords: Audit, Cycle, Revenue, Cash,

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Bisnis dan Humaniora > S1 Akuntansi
Depositing User:	Kaprodi S1 Akuntansi UTY
Date Deposited:	13 Oct 2025 01:37
Last Modified:	13 Oct 2025 01:37
URI:	http://eprints.uty.ac.id/id/eprint/19331

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