Accounting Information System is a set of formal procedures where data is collected, processed and information distributed to the user. Accounting information system is very important for businesses, because the accounting information systems become an important means to obtain financial information, and also can be used as a tool to detect irregularities. There are some cycles in accounting information systems such as revenue cycle.
This research used a qualitative descriptive analysis method. Qualitative analysis is used to analyze the implementation of accounting information systems by comparing policies, procedures and relevant theory.
This research describes and explains revenue cycle in PT. Arvindo Ciptagemilang, the result is the accounting information system at PT Arvindo Ciptagemilang is good but there are still problems that always happens. The management has a duty to constantly remind its employees to always work carefully and appropriately.
Keywords: Accounting Information System, Revenue Cycle, and PT Arvindo Ciptagemilang.