Perancangan Model Prosedur untuk Optimalisasi Pencatatan Pendapatan dan Rekonsiliasi Bank pada PT XYZ

Abstract

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.