http://repository.ipb.ac.id/handle/123456789/153668 2026-07-21T20:15:35Z http://repository.ipb.ac.id/handle/123456789/175270 Analisis Penyebab Piutang Tak Tertagih sebagai Optimalisasi Pengelolaan Piutang pada PT XYZ IRVIANI, ALIFA PT XYZ, perusahaan jasa pelayaran dan logistik, menghadapi peningkatan piutang tak tertagih dari 5,31% (2023) menjadi 21,88% (2024) akibat belum adanya panduan pengelolaan piutang yang terstruktur. Penelitian ini bertujuan menganalisis risiko kegagalan pengelolaan piutang dan menyusun modul panduan penagihan menggunakan metode Failure Mode and Effects Analysis (FMEA) dipadukan model Research and Development (RnD) ADDIE. Hasil FMEA menunjukkan tahap penagihan piutang sebagai risiko tertinggi (RPN 360) akibat lemahnya sistem penagihan, ketiadaan prosedur terstandardisasi, dan kondisi keuangan debitur yang tidak stabil. Modul yang dihasilkan memuat prosedur monitoring, surat peringatan bertahap (SP1–SP3), Matriks RACI, dan flowchart penagihan, dengan skor evaluasi PIECES 4,40/5,00. Modul ini diharapkan membantu PT XYZ meminimalkan risiko piutang tak tertagih.; PT XYZ, a shipping and logistics company, faces increasing bad debts, rising from 5.31% (2023) to 21.88% (2024) due to the absence of a structured receivables management guideline. This study aims to analyze the failure risks in receivables management and develop a collection guideline module using the Failure Mode and Effects Analysis (FMEA) method combined with the Research and Development (RnD) ADDIE model. The FMEA results identify the collection stage as the highest-risk phase (RPN 360), caused by a weak collection system, lack of standardized procedures, and unstable debtor finances. The resulting module contains monitoring procedures, escalating warning letters (SP1–SP3), a RACI Matrix, and a collection flowchart, achieving a PIECES evaluation score of 4.40/5.00. This module is expected to help PT XYZ minimize the risk of bad debts. 2026-01-01T00:00:00Z http://repository.ipb.ac.id/handle/123456789/175038 Perancangan Matriks Penilaian Kelayakan Usulan Investasi Belanja Modal pada PT XYZ Maharani, Calysta Azalia Investasi belanja modal merupakan aktivitas strategis yang memerlukan kajian kelayakan untuk mendukung pengambilan keputusan investasi. Pada PT XYZ, penilaian kelayakan dilakukan berdasarkan aspek finansial, operasional, komersial, dan legal, namun hasil kajian tersebut belum terintegrasi dalam suatu sistem penilaian yang terukur. Penelitian ini bertujuan untuk mengetahui prosedur dan alat yang digunakan dalam kajian kelayakan investasi, mengidentifikasi kendala yang dihadapi, serta merancang matriks penilaian kelayakan usulan investasi belanja modal. Penelitian menggunakan pendekatan kualitatif dengan model pengembangan 4D (Define, Design, Develop, Disseminate). Hasil penelitian menunjukkan bahwa matriks penilaian yang dikembangkan mampu mengintegrasikan aspek finansial dan nonfinansial dalam satu kerangka penilaian berbasis Microsoft Excel VBA. Sistem menghasilkan skor, persentase kelayakan, rekomendasi keputusan investasi, serta dashboard ringkasan yang mendukung proses evaluasi investasi secara lebih terstruktur, konsisten, dan berbasis data.; Capital expenditure investment requires a feasibility assessment to support investment decision-making. At PT XYZ, feasibility assessments are conducted based on financial, operational, commercial, and legal aspects; however, the assessment results have not been integrated into a measurable evaluation system. This study aims to examine the existing procedures and tools, identify the challenges encountered, and develop a feasibility assessment matrix for capital expenditure investment proposals. A qualitative approach was employed using the Four-D (Define, Design, Develop, Disseminate) development model. The results show that the developed matrix successfully integrates financial and non-financial aspects into a Microsoft Excel VBA-based evaluation framework. The system generates feasibility scores, feasibility percentages, investment recommendations, and a summary dashboard, supporting a more structured, consistent, and data-driven investment evaluation process. 2026-01-01T00:00:00Z http://repository.ipb.ac.id/handle/123456789/175036 Perancangan Model Prosedur untuk Optimalisasi Pencatatan Pendapatan dan Rekonsiliasi Bank pada PT XYZ Adiprayoga, Akmal Fauzan PT XYZ menghadapi kelemahan pengendalian COSO dan risiko kesalahan pisah batas (cut-off error) akibat pencatatan pendapatan harian berbasis kas (cash basis) yang belum selaras dengan SAK EP Bab 23. Penelitian terapan ini bertujuan merancang model prosedur pencatatan pendapatan dan rekonsiliasi bank berbasis akrual menggunakan metode prototyping melalui pengembangan aplikasi web CORE System berbasis Google Apps Script. Data penelitian dikumpulkan lewat observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan CORE System berhasil mengintegrasikan data secara terpusat dan mengotomatisasi pengakuan pendapatan berbasis status digital "Barang Terkirim" sesuai SAK EP Bab 23. Pengendalian internal diperkuat melalui implementasi hak akses berbasis peran dan fitur auto-match rekonsiliasi bank yang mengunci transaksi secara permanen. Hasil User Acceptance Test (UAT) menyatakan sistem sangat layak karena mampu memangkas kerja manual staf 2–3 jam per hari dan mempercepat penutupan buku bulanan.; PT XYZ faces COSO internal control weaknesses and cut-off error risks due to cash-basis revenue recording that misaligns with SAK EP Chapter 23. This applied research aims to design an accrual-based revenue recording and bank reconciliation procedural model using the prototyping method to develop the web-based CORE System via Google Apps Script. Data were gathered through observation, interviews, and documentation studies. The results indicate that the CORE System successfully centralizes data integration and automates revenue recognition based on the digital "Barang Terkirim" (Goods Delivered) status in compliance with SAK EP Chapter 23. Internal control is strengthened through role-based access control and bank reconciliation auto-match features that permanently lock transactions. The User Acceptance Testing (UAT) results confirm the system is highly feasible, cutting daily manual workload by 2 to 3 hours and accelerating the monthly closing process. 2026-01-01T00:00:00Z http://repository.ipb.ac.id/handle/123456789/174985 Perancangan dan Implementasi Sistem Informasi Akuntansi Keuangan Berbasis Web pada PT XYZ AINURROFIQ, MUHAMMAD MUKHLIS Penelitian ini dilatarbelakangi oleh proses pencatatan transaksi dan penyusunan laporan keuangan PT XYZ yang masih menggunakan Microsoft Excel, sehingga menimbulkan risiko kesalahan input, penggunaan akun yang belum konsisten, data belum terintegrasi, dan laporan keuangan belum lengkap sesuai SAK EMKM. Penelitian ini bertujuan untuk menganalisis proses pencatatan yang berjalan, mengidentifikasi permasalahan siklus akuntansi, serta merancang sistem informasi akuntansi keuangan berbasis web sebagai alat bantu pencatatan dan pelaporan keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian terapan. Data diperoleh melalui observasi, wawancara, dokumentasi, dan studi literatur, sedangkan pengembangan sistem menggunakan metode Waterfall. Hasil penelitian menunjukkan bahwa sistem mendukung pencatatan double entry, penggunaan Chart of Accounts, penyusunan jurnal, buku besar, neraca saldo, laporan laba rugi, laporan posisi keuangan, dan Catatan atas Laporan Keuangan. Sistem juga mendukung pengendalian internal melalui pembatasan akses, validasi debit-kredit, dan penyajian laporan berdasarkan periode. Dengan demikian, sistem berbasis web membantu meningkatkan ketertiban pencatatan, kelengkapan laporan, dan keandalan informasi keuangan PT XYZ.; This study was conducted because PT XYZ still used Microsoft Excel for transaction recording and financial statement preparation, causing risks such as input errors, inconsistent account usage, unintegrated data, and incomplete financial statements based on SAK EMKM. This study aimed to analyze the current recording process, identify problems in the accounting cycle, and design a web-based financial accounting information system as a tool to support recording and reporting. This study used a qualitative approach with an applied research method. Data were collected through observation, interviews, documentation, and literature study, while the system was developed using the Waterfall method. The results show that the system supports double-entry recording, Chart of Accounts usage, preparation of journals, ledgers, trial balances, income statements, statements of financial position, and Notes to Financial Statements. The system also supports internal control through access restrictions, debit-credit validation, and period-based report presentation. Thus, the web-based system helps produce financial information that is more organized, complete, and traceable. 2026-01-01T00:00:00Z