Pembentukan dan penerapan aktivitas pengendalian sebagai bentuk pengelolaan risiko untuk meningkatkan pendapatan (Studi kasus pada siklus pendapatan toko online Kiddie Gum)

Abstract

In Indonesia, more than half of its people have become internet users. The rapid penetration of internet in Indonesia encourages the development of e-commerce business. There is risks and threats that cannot be separated on doing an e-commerce business. Therefore, it takes risk management and control for the risks that may occur so the going concern of the company can be assured. In this research, author uses the theory of risk management fundamentals from COSO ERM to be implemented at the Kiddie GUM online store’s revenue cycle by designing and implementing control activities to the basic activities of its revenue cycle. The author uses a descriptive research method. The author uses Kiddie GUM online store as the object of research by conducting the field research through observation, interview. The design and implementation of control activities can be made as a form of risk management by Kiddie GUM online store. Control activities that can be done is to create an adequate sales order and invoice documents, access restrictions to each employee in accordance with the authority and responsibility, making a new sales department so that the segregation of duties can run well. That way, will cause the Kiddie GUM online revenue to be increased.