PENGENDALIAN AKTIVITAS BISNIS DASAR PENJUALAN DALAM MENDUKUNG PENCAPAIAN PENDAPATAN

Abstract

This article discusses the crucial role of Accounting Information Systems (AIS) in managing the Sales and Revenue Cycle of a company. AIS is an integrated system that functions to collect, record, and process financial data to support strategic decision-making. This research identifies the elements of AIS (human resources, software, hardware, procedures, and data) supported by real-time technology. The Sales and Revenue Cycle is outlined through basic activities: Sales Order Entry, Shipping, Billing, and Cash Collection. The analysis highlights the need for strict internal controls, such as segregation of duties and credit approval, to mitigate risks like uncollectible receivables and asset theft. Transaction documentation, such as the Bill of Lading, is emphasized as primary audit evidence that ensures transparency in financial reporting. In conclusion, strong coordination between AIS and these cycles is essential for financial stability and business sustainability.