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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Selvy Aprilianti
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance Social Sciences

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AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. INDOMARCO PRISMATAMA TBK. KEBON JERUK BARU Dirvi Surya Abbas; Siti Nursiah; Renita Yulian; Aisyah Rahmawati; Chantika Nurfitriani; Selvy Aprilianti; Anif Yanuar; Arian Firmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39040

Abstract

This study examines the implementation of management audit on taxation, sales, and receivables functions at PT Indomarco Prismatama Tbk, Indomaret Kebon Jeruk Unit. The research is motivated by the complexity of financial transactions in the retail sector, which requires effective management control to ensure efficiency, effectiveness, and regulatory compliance. This study employs a qualitative descriptive approach with a case study design. Primary data were obtained through interviews, direct observation, and document review related to taxation, sales, and receivables activities. Data analysis was conducted by comparing actual practices with management audit criteria. The results indicate that management audit has been generally implemented adequately, supported by established procedures and internal controls. However, several weaknesses were identified, including the absence of allowance for doubtful accounts in accordance with PSAK 71, incomplete digital integration of sales recording systems, and inaccuracies in tax invoice documentation. These conditions may affect the reliability of financial statements and increase the risk of tax non-compliance. The study concludes that improvements in internal control and system integration are necessary to enhance operational efficiency and financial reporting quality.
Co-Authors Abbas, Dirvi Surya Aisyah Rahmawati Anif Yanuar Arian Firmansyah Chantika Nurfitriani Renita Yulian Siti Nursiah