Reveals Efficiency of Revenue Accounting Information Systems at Medan Polonia Airport

Oct 13, 2025 by windailys.com 63 views

Reveals Efficiency of Revenue Accounting Information Systems at Medan Polonia Airport

PT. (Persero) Angkasa Pura II, as the manager of a number of airports in Indonesia, plays an important role in building a positive image of the country in the eyes of the world. Medan Polonia Airport, one of the important assets under the auspices of Angkasa Pura II, is also demanded to run professional operations, including in terms of accounting information systems. The Revenue Accounting Information System (Ready) is a vital part of the company, which is tasked with recording, processing, and producing accurate and timely accounting information about company income. Efficiency is ready to play a crucial role in helping Angkasa Pura II Medan Polonia Airport Branch to achieve its main goal, which is to gain profits and increase professionalism.

Background of the Study

This study uses descriptive analysis to study in depth about the income accounting information system applied at Medan Polonia Airport. The aim is to find the potential to improve performance in income management, which ultimately contributes to achieving optimal profits. The study focuses on analyzing the efficiency of the revenue accounting information system at Medan Polonia Airport, which is a critical component of the airport's operations.

Objectives of the Study

The objectives of this study are:

To analyze the clarity of revenue recording and reporting process at Medan Polonia Airport
To evaluate the accuracy and relevance of accounting information generated by Ready
To assess the system efficiency and effectiveness of Ready in supporting the airport's operations

Methodology

This study uses a descriptive analysis approach to analyze the revenue accounting information system at Medan Polonia Airport. The study collects data through a combination of secondary and primary sources, including documents, interviews, and observations. The data is then analyzed using descriptive statistics and other analytical techniques to identify trends, patterns, and correlations.

Analysis of Revenue Recording and Reporting Process

The revenue recording and reporting process at Medan Polonia Airport is a critical component of the airport's operations. The process involves identifying revenue sources, standardizing supporting documents, and integrating income recording systems from various sources into a centralized information system.

Identification of Revenue Sources

The airport generates revenue from various sources, including:

Plane tickets
Parking fees
Rental and commercial spaces
Other sources of income

Standardization of Supporting Documents

The airport uses a standardized system for supporting documents, including:

Plane tickets
Proof of parking payments
Rental contracts
Other documents related to income transactions

Integrated Recording System

The airport uses an integrated recording system to record income from various sources into a centralized information system.

Accuracy and Relevance of Accounting Information

The accuracy and relevance of accounting information generated by Ready are critical components of the airport's operations. The information must be accurate, relevant, and on time to support the airport's decision-making processes.

Internal Control System

The airport applies a strong internal control system to minimize recording and fraud errors. The system includes:

Data verification procedures
Analytical reports
Other control measures to ensure the accuracy of accounting information

Data Verification System

The airport uses a data verification system to ensure the accuracy of data entering the system. The system includes:

Regular data verification procedures
Other control measures to ensure the accuracy of data

Analytical Report

The airport generates analytical reports that provide meaningful information about income trends, potential improvement, and areas that require improvement.

System Efficiency and Effectiveness

The system efficiency and effectiveness of Ready are critical components of the airport's operations. The system must be efficient and effective to increase productivity and reduce operational costs.

Process Automation

The airport uses information technology to automate the recording and reporting process, including:

Accounting software
Online systems
Other automation tools to support the airport's operations

Structured Data Management

The airport uses a structured and easily accessible data storage and processing system to manage data.

HR Training and Development

The airport provides training and development for employees who are responsible for operating Ready to improve their competencies.

Conclusion

Through descriptive analysis and evaluation of Ready at Medan Polonia Airport, this research is expected to provide effective recommendations to improve company performance in revenue management. An increase in efficiency is not only a positive impact on the accounting process, but also contributes to increasing transparency and accountability of airport management, as well as strengthening the professionalism of PT. (Persero) Angkasa Pura II Medan Polonia Airport Branch in carrying out its duties as a gate manager to North Sumatra.

Recommendations

Based on the findings of this study, the following recommendations are made:

Improve the clarity of revenue recording and reporting process at Medan Polonia Airport
Enhance the accuracy and relevance of accounting information generated by Ready
Increase the system efficiency and effectiveness of Ready to support the airport's operations
Provide training and development for employees who are responsible for operating Ready to improve their competencies

Limitations of the Study

This study has several limitations, including:

The study is limited to analyzing the revenue accounting information system at Medan Polonia Airport
The study does not consider other factors that may affect the airport's operations
The study is based on secondary and primary data, which may be subject to errors and biases

Future Research Directions

This study provides several future research directions, including:

Analyzing the impact of the revenue accounting information system on the airport's operations
Evaluating the effectiveness of the internal control system in minimizing recording and fraud errors
Assessing the impact of process automation on the airport's operations

References

This study references several sources, including:

Angkasa Pura II (2022). Annual Report 2022.
Medan Polonia Airport (2022). Revenue Accounting Information System (Ready) Manual.
Other sources related to the airport's operations and revenue accounting information system.

Introduction

The Revenue Accounting Information System (Ready) at PT. (Persero) Angkasa Pura II Medan Polonia Airport Branch is a critical component of the airport's operations. In this article, we will answer some frequently asked questions (FAQs) about the revenue accounting information system at Medan Polonia Airport.

Q1: What is the Revenue Accounting Information System (Ready)?

A1: The Revenue Accounting Information System (Ready) is a vital part of the company, which is tasked with recording, processing, and producing accurate and timely accounting information about company income.

Q2: What are the main objectives of the Revenue Accounting Information System (Ready)?

A2: The main objectives of the Revenue Accounting Information System (Ready) are to:

Record and process revenue transactions accurately and in a timely manner
Provide reliable and relevant accounting information to support decision-making
Ensure compliance with accounting standards and regulations
Improve the efficiency and effectiveness of the revenue accounting process

Q3: What are the key components of the Revenue Accounting Information System (Ready)?

A3: The key components of the Revenue Accounting Information System (Ready) are:

Revenue recording and reporting process
Internal control system
Data verification system
Analytical report
Process automation
Structured data management
HR training and development

Q4: How does the Revenue Accounting Information System (Ready) support the airport's operations?

A4: The Revenue Accounting Information System (Ready) supports the airport's operations by:

Providing accurate and timely accounting information to support decision-making
Ensuring compliance with accounting standards and regulations
Improving the efficiency and effectiveness of the revenue accounting process
Enhancing transparency and accountability of airport management

Q5: What are the benefits of implementing the Revenue Accounting Information System (Ready)?

A5: The benefits of implementing the Revenue Accounting Information System (Ready) are:

Improved accuracy and reliability of accounting information
Enhanced transparency and accountability of airport management
Increased efficiency and effectiveness of the revenue accounting process
Better decision-making support
Compliance with accounting standards and regulations

Q6: How can the Revenue Accounting Information System (Ready) be improved?

A6: The Revenue Accounting Information System (Ready) can be improved by:

Enhancing the clarity of revenue recording and reporting process
Improving the accuracy and relevance of accounting information
Increasing the system efficiency and effectiveness
Providing training and development for employees who are responsible for operating Ready
Implementing process automation and structured data management

Q7: What are the challenges of implementing the Revenue Accounting Information System (Ready)?

A7: The challenges of implementing the Revenue Accounting Information System (Ready) are:

Resistance to change from employees
Limited resources and budget
Complexity of the revenue accounting process
Difficulty in ensuring compliance with accounting standards and regulations

Q8: How can the Revenue Accounting Information System (Ready) be maintained and updated?

A8: The Revenue Accounting Information System (Ready) can be maintained and updated by:

Regularly reviewing and updating the system to ensure it remains relevant and effective
Providing ongoing training and development for employees who are responsible for operating Ready
Ensuring compliance with accounting standards and regulations
Implementing process automation and structured data management

Conclusion

The Revenue Accounting Information System (Ready) at PT. (Persero) Angkasa Pura II Medan Polonia Airport Branch is a critical component of the airport's operations. By understanding the key components, benefits, and challenges of the system, airport management can ensure that it remains effective and efficient in supporting the airport's operations.