[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-dspace000000204":3,"ssr-repo-divisions":60,"menu-footer-id":246,"menu-main-id":307},{"id":4,"title":5,"authors":6,"files":8,"advisors":35,"authors_detail":36,"advisors_detail":40,"publisher":41,"publish_place":42,"language":43,"type":44,"type_slug":45,"year":46,"department":47,"study_program":48,"keywords":49,"keywords_detail":52,"abstract":57,"abstract_html":58,"url":59},"repo-dspace000000204","Audit Siklus Pendapatan Menggunakan Audit Command Language (ACL)",[7],"Yayang Linthang Wismoyo",[9,13,16,19,23,26,29,32],{"chapter":10,"requires_login":11,"label":12,"available":11},"abstrak",false,"Abstrak",{"chapter":14,"requires_login":11,"label":15,"available":11},"bab1","Bab I",{"chapter":17,"requires_login":11,"label":18,"available":11},"bab2","Bab II",{"chapter":20,"requires_login":21,"label":22,"available":11},"bab3",true,"Bab III",{"chapter":24,"requires_login":21,"label":25,"available":11},"bab4","Bab IV",{"chapter":27,"requires_login":21,"label":28,"available":11},"bab5","Bab V",{"chapter":30,"requires_login":21,"label":31,"available":11},"full","Dokumen Lengkap",{"chapter":33,"requires_login":11,"label":34,"available":21},"open","Akses Terbuka",[],[37],{"name":7,"nim":38,"slug":39},"1142520025","yayang-linthang-wismoyo",[],"Politeknik Negeri Malang","Malang","Indonesia","Skripsi (D4)","skripsi-d4",2015,"D-IV AKUNTANSI MANAJEMEN",null,[50,51],"Audit Siklus Pendapatan","Audit Command Language (ACL)",[53,55],{"name":50,"slug":54},"audit-siklus-pendapatan",{"name":51,"slug":56},"audit-command-language-acl","Perkembangan teknologi informasi telah mendorong terjadinya penggunaan teknologi komputer sebagai alat bantu untuk menyelesaikan berbagai pekerjaan sehari-hari. Khususnya di dalam bidang akuntansi, telah tersedia perangkat lunak untuk menyusun laporan keuangan yang salah satunya adalah MYOB Accounting Plus versi 18. Dan juga untuk melakukan proses audit terhadap laporan keuangan dapat menggunakan perangkat lunak Audit Command Language (ACL) Tujuan dari penelitian ini adalah untuk mengetahui prosedur dan hasil dari pengujian dalam penggunaan perangkat lunak Audit Command Language (ACL) dalam melakukan audit terhadap laporan keuangan, khususnya laporan keuangan yang telah dihasilkan oleh MYOB Accounting Plus versi 18. Metode penelitian yang dilakukan adalah metode eksperimen dengan membuat perusahaan dan transaksi fiktif yang kemudian dicatat pada MYOB Accounting Plus versi 18 dan dengan bantuan Audit Command Language (ACL) dilakukan prosedur audit terhadap siklus pendapatan. Akun-akun yang menjadi bahan dalam audit siklus pendapatan adalah akun penerimaan kas, penjualan, piutang dagang, retur penjualan, diskon penjualan, dan penyisihan kerugian piutang. Data yang digunakan dalam penelitian ini adalah menggunakan data primer berupa file MYOB Accounting Plus versi 18 yang berisikan laporan keuangan perusahaan. Teknik pengumpulan data pada penelitian ini adalah dengan metode observasi nonpartisipan. File MYOB Accounting Plus versi 18 kemudian akan di extract kedalam format file Excel yang selanjutnya dipergunakan sebagai bahan untuk melakukan prosedur audit menggunakan aplikasi komputer Audit Command Language (ACL). Berdasarkan hasil analisis dapat disimpulkan bahwa dengan penggunaan aplikasi komputer akuntansi MYOB Accounting Plus versi 18 dan Audit Command Language dapat memperbaiki sistem akuntansi yang kurang tepat dan juga sebagai bentuk pengendalian sistem akuntansi yang diterapkan.","\u003Cp>Perkembangan teknologi informasi telah mendorong terjadinya penggunaan teknologi komputer sebagai alat bantu untuk menyelesaikan berbagai pekerjaan sehari-hari. Khususnya di dalam bidang akuntansi, telah tersedia perangkat lunak untuk menyusun laporan keuangan yang salah satunya adalah MYOB Accounting Plus versi 18. Dan juga untuk melakukan proses audit terhadap laporan keuangan dapat menggunakan perangkat lunak Audit Command Language (ACL) Tujuan dari penelitian ini adalah untuk mengetahui prosedur dan hasil dari pengujian dalam penggunaan perangkat lunak Audit Command Language (ACL) dalam melakukan audit terhadap laporan keuangan, khususnya laporan keuangan yang telah dihasilkan oleh MYOB Accounting Plus versi 18. Metode penelitian yang dilakukan adalah metode eksperimen dengan membuat perusahaan dan transaksi fiktif yang kemudian dicatat pada MYOB Accounting Plus versi 18 dan dengan bantuan Audit Command Language (ACL) dilakukan prosedur audit terhadap siklus pendapatan. Akun-akun yang menjadi bahan dalam audit siklus pendapatan adalah akun penerimaan kas, penjualan, piutang dagang, retur penjualan, diskon penjualan, dan penyisihan kerugian piutang. Data yang digunakan dalam penelitian ini adalah menggunakan data primer berupa file MYOB Accounting Plus versi 18 yang berisikan laporan keuangan perusahaan. Teknik pengumpulan data pada penelitian ini adalah dengan metode observasi nonpartisipan. File MYOB Accounting Plus versi 18 kemudian akan di extract kedalam format file Excel yang selanjutnya dipergunakan sebagai bahan untuk melakukan prosedur audit menggunakan aplikasi komputer Audit Command Language (ACL). Berdasarkan hasil analisis dapat disimpulkan bahwa dengan penggunaan aplikasi komputer akuntansi MYOB Accounting Plus versi 18 dan Audit Command Language dapat memperbaiki sistem akuntansi yang kurang tepat dan juga sebagai bentuk pengendalian sistem akuntansi yang diterapkan.\u003C\u002Fp>","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000204&year=2015&title=audit-siklus-pendapatan-menggunakan-audit-command-language-acl",[61,97,123,156,170,195,221,239],{"id":62,"name":63,"slug":64,"count":65,"prodi":66},"MsJu1506001","Administrasi Niaga","administrasi-niaga",3696,[67,72,76,81,85,89,93],{"name":68,"slug":69,"level":70,"count":71},"D-III ADMINISTRASI BISNIS","d-iii-administrasi-bisnis","D-III",1702,{"name":73,"slug":74,"level":70,"count":75},"D-III BAHASA INGGRIS","d-iii-bahasa-inggris",217,{"name":77,"slug":78,"level":79,"count":80},"D-IV BAHASA INGGRIS UNTUK INDUSTRI PARIWISATA","d-iv-bahasa-inggris-untuk-industri-pariwisata","D-IV",24,{"name":82,"slug":83,"level":79,"count":84},"D-IV BAHASA INGGRIS UNTUK KOMUNIKASI BISNIS DAN PROFESIONAL","d-iv-bahasa-inggris-untuk-komunikasi-bisnis-dan-profesional",103,{"name":86,"slug":87,"level":79,"count":88},"D-IV MANAJEMEN PEMASARAN","d-iv-manajemen-pemasaran",1624,{"name":90,"slug":91,"level":79,"count":92},"D-IV PENGELOLAAN ARSIP DAN REKAMAN INFORMASI","d-iv-pengelolaan-arsip-dan-rekaman-informasi",25,{"name":94,"slug":95,"level":48,"count":96},"JURUSAN ADMINISTRASI NIAGA","jurusan-administrasi-niaga",1,{"id":98,"name":99,"slug":100,"count":101,"prodi":102},"MsJu1506002","Akuntansi","akuntansi",3545,[103,107,110,114,118],{"name":104,"slug":105,"level":70,"count":106},"D-III AKUNTANSI","d-iii-akuntansi",1262,{"name":47,"slug":108,"level":79,"count":109},"d-iv-akuntansi-manajemen",1954,{"name":111,"slug":112,"level":79,"count":113},"D-IV KEUANGAN","d-iv-keuangan",315,{"name":115,"slug":116,"level":48,"count":117},"JURUSAN AKUNTANSI","jurusan-akuntansi",11,{"name":119,"slug":120,"level":121,"count":122},"S2 SISTEM INFORMASI AKUNTANSI","s2-sistem-informasi-akuntansi","S2",3,{"id":124,"name":125,"slug":126,"count":127,"prodi":128},"MsJu1506003","Teknik Elektro","teknik-elektro",4394,[129,133,137,141,145,149,153],{"name":130,"slug":131,"level":70,"count":132},"D-III TEKNIK ELEKTRONIKA","d-iii-teknik-elektronika",588,{"name":134,"slug":135,"level":70,"count":136},"D-III TEKNIK LISTRIK","d-iii-teknik-listrik",533,{"name":138,"slug":139,"level":70,"count":140},"D-III TEKNIK TELEKOMUNIKASI","d-iii-teknik-telekomunikasi",534,{"name":142,"slug":143,"level":79,"count":144},"D-IV JARINGAN TELEKOMUNIKASI DIGITAL","d-iv-jaringan-telekomunikasi-digital",998,{"name":146,"slug":147,"level":79,"count":148},"D-IV SISTEM KELISTRIKAN","d-iv-sistem-kelistrikan",849,{"name":150,"slug":151,"level":79,"count":152},"D-IV TEKNIK ELEKTRONIKA","d-iv-teknik-elektronika",867,{"name":154,"slug":155,"level":121,"count":92},"S2 TEKNIK ELEKTRO","s2-teknik-elektro",{"id":157,"name":158,"slug":159,"count":160,"prodi":161},"MsJu1506004","Teknik Kimia","teknik-kimia",1039,[162,166],{"name":163,"slug":164,"level":70,"count":165},"D-III TEKNIK KIMIA","d-iii-teknik-kimia",507,{"name":167,"slug":168,"level":79,"count":169},"D-IV TEKNOLOGI KIMIA INDUSTRI","d-iv-teknologi-kimia-industri",532,{"id":171,"name":172,"slug":173,"count":174,"prodi":175},"MsJu1506005","Teknik Mesin","teknik-mesin",3198,[176,180,184,188,192],{"name":177,"slug":178,"level":70,"count":179},"D-III TEKNIK MESIN","d-iii-teknik-mesin",1875,{"name":181,"slug":182,"level":70,"count":183},"D-III TEKNOLOGI PEMELIHARAAN PESAWAT UDARA","d-iii-teknologi-pemeliharaan-pesawat-udara",82,{"name":185,"slug":186,"level":79,"count":187},"D-IV TEKNIK MESIN PRODUKSI dan PERAWATAN","d-iv-teknik-mesin-produksi-dan-perawatan",649,{"name":189,"slug":190,"level":79,"count":191},"D-IV TEKNIK OTOMOTIF ELEKTRONIK","d-iv-teknik-otomotif-elektronik",591,{"name":193,"slug":194,"level":121,"count":96},"S2 MAGISTER TERAPAN REKAYASA TEKNOLOGI MANUFAKTUR","s2-magister-terapan-rekayasa-teknologi-manufaktur",{"id":196,"name":197,"slug":198,"count":199,"prodi":200},"MsJu1506006","Teknik Sipil","teknik-sipil",2775,[201,205,209,213,217],{"name":202,"slug":203,"level":70,"count":204},"D-III TEKNIK SIPIL","d-iii-teknik-sipil",992,{"name":206,"slug":207,"level":70,"count":208},"D-III TEKNOLOGI KONSTRUKSI JALAN, JEMBATAN, dan BANGUNAN AIR","d-iii-teknologi-konstruksi-jalan-jembatan-dan-bangunan-air",179,{"name":210,"slug":211,"level":70,"count":212},"D-III TEKNOLOGI PERTAMBANGAN","d-iii-teknologi-pertambangan",91,{"name":214,"slug":215,"level":79,"count":216},"D-IV MANAJEMEN REKAYASA KONSTRUKSI","d-iv-manajemen-rekayasa-konstruksi",1434,{"name":218,"slug":219,"level":79,"count":220},"D-IV TEKNOLOGI REKAYASA KONSTRUKSI JALAN DAN JEMBATAN","d-iv-teknologi-rekayasa-konstruksi-jalan-dan-jembatan",79,{"id":222,"name":223,"slug":224,"count":225,"prodi":226},"MsJu1506007","Teknologi Informasi","teknologi-informasi",2300,[227,231,235],{"name":228,"slug":229,"level":70,"count":230},"D-III MANAJEMEN INFORMATIKA","d-iii-manajemen-informatika",694,{"name":232,"slug":233,"level":79,"count":234},"D-IV SISTEM INFORMASI BISNIS","d-iv-sistem-informasi-bisnis",208,{"name":236,"slug":237,"level":79,"count":238},"D-IV TEKNIK INFORMATIKA","d-iv-teknik-informatika",1398,{"id":48,"name":240,"slug":241,"count":242,"prodi":243},"Tanpa prodi","tanpa-prodi",258,[244],{"name":41,"slug":245,"level":48,"count":242},"politeknik-negeri-malang",[247,270,286],[248,254,258,262,266],{"id":249,"parent":250,"target":251,"content":252,"title":252,"url":253},2500,"0","","Polinema Malang","https:\u002F\u002Fpolinema.ac.id\u002F",{"id":255,"parent":250,"target":251,"content":256,"title":256,"url":257},2536,"Bahasa","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-bahasa\u002F",{"id":259,"parent":250,"target":251,"content":260,"title":260,"url":261},2537,"Humas","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-humas\u002F",{"id":263,"parent":250,"target":251,"content":264,"title":264,"url":265},2538,"MKU","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-mku\u002F",{"id":267,"parent":250,"target":251,"content":268,"title":268,"url":269},2539,"Penelitian dan Pengabdian","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-p2m\u002F",[271,275,279,283],{"id":272,"parent":250,"target":251,"content":273,"title":273,"url":274},2771,"Percetakan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-percetakan\u002F",{"id":276,"parent":250,"target":251,"content":277,"title":277,"url":278},2772,"Pemeliharaan dan Perawatan","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Funit-pelaksana-teknis\u002Fupt-pp\u002F",{"id":280,"parent":250,"target":251,"content":281,"title":281,"url":282},2773,"Pusat Komputer","https:\u002F\u002Fwww.polinema.ac.id\u002Flayanan\u002Fpuskom\u002F",{"id":199,"parent":250,"target":251,"content":284,"title":284,"url":285},"Job Placement Center","http:\u002F\u002Fjpc.polinema.ac.id\u002F",[287,291,295,299,303],{"id":288,"parent":250,"target":251,"content":289,"title":289,"url":290},2501,"Admisi","http:\u002F\u002Fadmisi.polinema.ac.id\u002F",{"id":292,"parent":250,"target":251,"content":293,"title":293,"url":294},2570,"Alumni","http:\u002F\u002Falumni.polinema.ac.id\u002F",{"id":296,"parent":250,"target":251,"content":297,"title":297,"url":298},2571,"Beasiswa","http:\u002F\u002Fbeasiswa.polinema.ac.id\u002F",{"id":300,"parent":250,"target":251,"content":301,"title":301,"url":302},2572,"LPSE","http:\u002F\u002Flpse.polinema.ac.id\u002Feproc4",{"id":304,"parent":250,"target":251,"content":305,"title":305,"url":306},2574,"Simpeg","https:\u002F\u002Fsimpeg.polinema.ac.id\u002F",[308,367,385,407],{"id":309,"parent":250,"target":251,"content":310,"title":310,"url":311,"children":312,"dropdown":366},2534,"Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002F",[313,318,322,326,330,334,338,342,346,350,354,358,362],{"id":314,"parent":315,"target":251,"content":316,"title":316,"url":317},2474,"2534","Koleksi Umum","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-umum\u002F",{"id":319,"parent":315,"target":251,"content":320,"title":320,"url":321},2493,"Sirkulasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fsirkulasi\u002F",{"id":323,"parent":315,"target":251,"content":324,"title":324,"url":325},2475,"Loker","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Floker\u002F",{"id":327,"parent":315,"target":251,"content":328,"title":328,"url":329},2492,"Referensi dan Karya Ilmiah","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-referensi-dan-laporan-akhir\u002F",{"id":331,"parent":315,"target":251,"content":332,"title":332,"url":333},3792,"Layanan Penelusuran Informasi Secara Online","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penelusuran-informasi-secara-online\u002F",{"id":335,"parent":315,"target":251,"content":336,"title":336,"url":337},4460,"Layanan Keanggotaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-keanggotaan-2\u002F",{"id":339,"parent":315,"target":251,"content":340,"title":340,"url":341},3745,"Baca Ditempat","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-baca-ditempat\u002F",{"id":343,"parent":315,"target":251,"content":344,"title":344,"url":345},2473,"Koleksi Tandon","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fkoleksi-tandon\u002F",{"id":347,"parent":315,"target":251,"content":348,"title":348,"url":349},3823,"Jasa Silang Layan Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjasa-silang-layan-perpustakaan\u002F",{"id":351,"parent":315,"target":251,"content":352,"title":352,"url":353},3832,"Layanan Multimedia","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-multimedia\u002F",{"id":355,"parent":315,"target":251,"content":356,"title":356,"url":357},3834,"Layanan Literasi Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-literasi-informasi\u002F",{"id":359,"parent":315,"target":251,"content":360,"title":360,"url":361},3835,"Layanan Penyedia Dokumen","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Flayanan-penyedia-dokumen\u002F",{"id":363,"parent":315,"target":251,"content":364,"title":364,"url":365},2489,"Administrasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fadministrasi-perpustakaan\u002F","layanan",{"id":368,"parent":250,"target":251,"content":369,"title":369,"url":370,"children":371,"dropdown":384},2838,"e-Resources","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-book\u002F",[372,376,380],{"id":373,"parent":374,"target":251,"content":375,"title":375,"url":370},2577,"2838","e-Book",{"id":377,"parent":374,"target":251,"content":378,"title":378,"url":379},2578,"e-Journal","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fe-journal\u002F",{"id":381,"parent":374,"target":251,"content":382,"title":382,"url":383},90001,"Open Access","https:\u002F\u002Flibrary.polinema.ac.id\u002Fe-resources\u002Fopen-access\u002F","e-resources",{"id":386,"parent":250,"target":251,"content":387,"title":387,"url":388,"children":389,"dropdown":406},2837,"Informasi","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fpengumuman\u002F",[390,395,398,402],{"id":391,"parent":392,"target":251,"content":393,"title":393,"url":394},2491,"2837","Jam Layanan","https:\u002F\u002Flibrary.polinema.ac.id\u002Flayanan\u002Fjam-layanan\u002F",{"id":396,"parent":392,"target":251,"content":397,"title":397,"url":388},2766,"Pengumuman",{"id":399,"parent":392,"target":251,"content":400,"title":400,"url":401},2514,"Berita","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fberita\u002F",{"id":403,"parent":392,"target":251,"content":404,"title":404,"url":405},2515,"Artikel","https:\u002F\u002Flibrary.polinema.ac.id\u002Fcategory\u002Fartikel\u002F","informasi",{"id":408,"parent":250,"target":251,"content":409,"title":409,"url":410,"children":411,"dropdown":441},2482,"Profil","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002F",[412,417,421,425,429,433,437],{"id":413,"parent":414,"target":251,"content":415,"title":415,"url":416},2483,"2482","Sejarah","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fsejarah\u002F",{"id":418,"parent":414,"target":251,"content":419,"title":419,"url":420},2487,"Visi, Misi dan Tujuan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fvisi-misi-dan-tujuan\u002F",{"id":422,"parent":414,"target":251,"content":423,"title":423,"url":424},2484,"Staf Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstaf-perpustakaan\u002F",{"id":426,"parent":414,"target":251,"content":427,"title":427,"url":428},2485,"Struktur Organisasi Perpustakaan","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstruktur-organisasi-perpustakaan\u002F",{"id":430,"parent":414,"target":251,"content":431,"title":431,"url":432},2486,"Tata Tertib","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Ftata-tertib\u002F",{"id":434,"parent":414,"target":251,"content":435,"title":435,"url":436},3705,"Statistik","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstatistik\u002F",{"id":438,"parent":414,"target":251,"content":439,"title":439,"url":440},4990,"Standard Operating Procedure (SOP)","https:\u002F\u002Flibrary.polinema.ac.id\u002Fprofil\u002Fstandard-operating-procedure-sop-2\u002F","profil"]