ANALYSIS OF IMPORT RECEIPT CYCLE PROCEDURES AT NGURAH RAI CUSTOMS MIDDLE TYPE KPPBC

Abstract

Bali is a famous tourist destination throughout the world, almost every day the island of Bali is
visited by foreign tourists. This causes Ngurah Rai Airport to become one of the busiest airports
in Indonesia. KPPBC TMP Ngurah Rai carries out supervision and services for export and
import activities at Ngurah Rai Airport and must be able to develop effective and efficient
reception system procedures. The Accounting Information System, in this case the cash receipts
accounting system, describes efficient and effective procedures. Analysis between existing
theories and research results in the field shows that the procedures that form the accounting
information system for the goods import receipt cycle implemented by KPPBC TMP Ngurah
Rai have been running effectively and in accordance with the regulations set regarding the
receipt of imported passenger goods. There is a difference in procedures with a theoretical
basis because the receipts for imports of goods at KPPBC TMP Ngurah Rai come from services
provided while for commercial entities they come from sales of inventory