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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Accounting and Digital Finance
Asmawati, Talitha Raissa
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting and Digital Finance

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Evaluasi implementasi standar operasional prosedur dokumen transaksi terhadap keakuratan pencatatan akuntansi: Studi Kasus pada PT BUU Asmawati, Talitha Raissa; Widajantie, Tituk Diah
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2157

Abstract

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) for purchase invoices, sales invoices, and delivery orders to ensure the accuracy of accounting records at PT BUU. A qualitative approach with a case study method was employed through in-depth interviews, direct observation, and document analysis. The results reveal that the implementation of SOPs has not been consistently applied across departments, particularly in the submission and validation of physical documents. Delays and document loss have affected the timeliness and reliability of accounting records. These findings reinforce the COSO Internal Control Framework, emphasizing the importance of control and monitoring activities, and the Policy Theory, which highlights that SOP effectiveness depends on employee compliance and managerial support. The study recommends strengthening internal supervision through a digital document tracking system and regular training to enhance procedural adherence and the accuracy of financial reporting.
Co-Authors Anggraini, Febi Aprilia, Jesika Wanda Arisanto, Ahmad Budi Fatimatushshalichah, Syayidati Fitrianingtyas, Rizki Hidayat, Tegar Samudra Muhammad Hanafi Nahdah, Khalilah Nurun Pramono, Sekardini Cahyaning Ramadhan, Dany Septiasa, Alfia Muawanah Subaidi, Mohammad Tituk Diah Widajantie