Analysis of Implementation of Information System For Electricity Sales Revenue at PT PLN (Persero) Up3 Singkawang
Keywords:
Information System, Revenue, MIS, ERP, COSO.Abstract
This study aims to determine how the use of an accounting information system in a company can optimize operational costs. This study spesifically examines the revenue system utilized by the organization for managing revenues generated from regular operational operations, such as sales. The incorporation of the revenue cycle accounting information system assumes a pivotal function inside the organization. This system guarantees the effective management of cash receipts, which serves as a readily accessible form of payment for he company’s financial obligations. The aim of this study is to present a comprehensive analysis of the deployment of the accounting information system for the electricity sales revenue cycle at PT PLN (Persero) UP 3 Singkawang. The present study aims to examine the adoption of information systems within the revenue cycle and its impact on operational operations, as well as the enduring viability of the organization. The study applies the exsiting revenue information system in accordance with current theory. The PT PLN (Persero) UP3 Singkawang revenue information system complies with the information quality standards. This pertains to the accuracy, completeness, and timeliness of the information. Security, usability, and efficiency are system quality criteria that have been addressed by the established information system. In terms of internal control, the revenue information system at PT PLN (Persero) UP3 Singkawang meets the criteria set by the Committee of Sponsoring Organizations (COSO) framework.
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