Accounting Information Systems and Internal Control in the Revenue Cycle: A Case Study of PT. Trimitra Artha Jaya

Abstract

This study investigates the effectiveness of the Accounting Information System (AIS) within the revenue cycle of PT Trimitra Artha Jaya, a distribution company engaged in foodstuffs, information technology equipment, and uniforms. The research aims to assess how the existing AIS supports internal control and mitigates potential risks throughout revenue-related transactions. Adopting a qualitative case study design, data were gathered through semi-structured interviews, direct observation, and document analysis involving administrative, logistics, and finance personnel. Thematic analysis identified several critical issues in the company’s revenue cycle, including dependence on manual Excel-based recording, inadequate data security and backup mechanisms, delays in customer payments, and weaknesses in payroll authorisation procedures. These shortcomings heighten the likelihood of data manipulation, human error, and fraudulent practices. The study recommends implementing an integrated AIS with automated audit trails, standardised credit policies, periodic internal audits, and secure data backup systems. The findings contribute to the AIS literature by integrating process mapping with internal control evaluation to identify fraud risk indicators within distribution-sector organisations. Practical implications are also discussed for enhancing system reliability and supporting more informed managerial decision-making.