[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-dspace000001366":3,"ssr-repo-divisions":63,"menu-footer-id":249,"menu-main-id":310},{"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":53,"abstract":60,"abstract_html":61,"url":62},"repo-dspace000001366","Implementasi Penggunaan Audit Command Language (ACL) Versi 9.0 Desktop Education Edition untuk Pengauditan dan Pendeteksian Fraud pada Siklus Pendapatan (Studi Kasus pada PT. 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Penelitian ini merupakan penelitian terapan yang menggunakan aplikasi Teknik Audit Berbantuan Komputer (TABK) yaitu ACL. Data yang digunakan adalah data sekunder milik PT. Mitsol Teknik Indonesia yang diperoleh melalui teknik dokumentasi. Data dalam penelitian ini adalah akun-akun yang berhubungan dengan siklus pendapatan dari bulan Oktober sampai dengan Desember 2022. Siklus pendapatan yang diteliti terdiri dari akun piutang usaha, pendapatan, PPN keluaran, dan penerimaan kas. Terdapat tujuh tahapan untuk mendeteksi fraud pada siklus pendapatan, yaitu: 1) mengumpulkan semua data yang dibutuhkan; 2) memahami fungsi bisnis, dokumen, dan catatan; 3) menyusun program audit; 4) membuat file project; 5) mengekstraksikan file-file ke sumber data; 6) melakukan pengujian pengendalian dan substantif melalui program audit yang telah disusun; dan 7) menganalisis hasil dari proses pengauditan dan pendeteksian fraud. Hasil penelitian menunjukkan adanya kemungkinan terjadinya kecurangan, di antaranya:\n\n1) perhitungan PPN keluaran dan penjualan yang kurang tepat, 2) ketidaksesuaian data antara file induk dengan buku besar, 3) selisih nilai piutang usaha, 4) kurang lengkapnya data pengiriman barang terhadap pesanan pelanggan, dan 5) penerimaan penjualan yang belum direkonsiliasi.","\u003Cp>Tujuan penelitian adalah untuk mengetahui proses pengauditan dan hasil pendeteksian fraud pada siklus pendapatan melalui Audit Command Language (ACL) Versi 9.0 Desktop Education Edition. Penelitian ini merupakan penelitian terapan yang menggunakan aplikasi Teknik Audit Berbantuan Komputer (TABK) yaitu ACL. Data yang digunakan adalah data sekunder milik PT. Mitsol Teknik Indonesia yang diperoleh melalui teknik dokumentasi. Data dalam penelitian ini adalah akun-akun yang berhubungan dengan siklus pendapatan dari bulan Oktober sampai dengan Desember 2022. Siklus pendapatan yang diteliti terdiri dari akun piutang usaha, pendapatan, PPN keluaran, dan penerimaan kas. Terdapat tujuh tahapan untuk mendeteksi fraud pada siklus pendapatan, yaitu: 1) mengumpulkan semua data yang dibutuhkan; 2) memahami fungsi bisnis, dokumen, dan catatan; 3) menyusun program audit; 4) membuat file project; 5) mengekstraksikan file-file ke sumber data; 6) melakukan pengujian pengendalian dan substantif melalui program audit yang telah disusun; dan 7) menganalisis hasil dari proses pengauditan dan pendeteksian fraud. 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