Putri Laila Syawalia, . (2026) EVALUASI PEMBATALAN INVOICE PADA PERUSAHAAN TEKNOLOGI BERBASIS LANGGANAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Invoice cancellations occurring after a Usage Report (LP) has been issued create data discrepancies that directly affect the accuracy of operational reporting in subscription-based technology companies. This study aims to identify the causes of invoice cancellations, analyze their effect on LP accuracy, and formulate recommendations for improving invoice management procedures. A descriptive-analytical case study method was applied at PT Esensi Solusi Buana (ESB), analyzing 230 invoice cancellation transactions totaling Rp2,836,415,077 in Q1 2026. The study identifies ten cancellation categories, with Revision and Reissuance dominating at 53 cases (23.04%) valued at Rp615,930,397. The overall average cancellation time gap of 138.8 days indicates that LP records from Q2–Q3 2025 contain uncorrected data. Evaluation based on the COSO 2013 framework reveals that the Control Environment, Risk Assessment, and Control Activities components require the most urgent improvement. The study recommends implementing a pre-invoice checklist, multi-level approval mechanism, cancellation remark standardization, and an LP monitoring dashboard.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102052] [Pembimbing: Nabillah Farras Luthfi] [Penguji 1: Akhmad Saebani] [Ketua Penguji: Munasiron Miftah] |
| Uncontrolled Keywords: | Cancel Invoice, Usage Report, Internal Control, COSO, Subscription-Based Company |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | PUTRI LAILA SYAWALIA |
| Date Deposited: | 07 Sep 2026 02:46 |
| Last Modified: | 07 Sep 2026 02:46 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51023 |
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