<p><em>Accounting Information System (AIS) plays an important role in business activities in order to handle the company's operational activities in meeting management needs in decision making. The revenue cycle that occurs in a business does not always run perfectly. The purpose of this study was to analyze the revenue cycle applied by CV Sapta Giri Abadi. The method used in this research is interviews and observations activities on the revenue cycle which are applied by CV Sapta Giri Abadi as a whole. The results show that the operational activities of CV Sapta Giri Abadi are still carried out manually, but have undergone several transformations towards a more integrated computerized system. The flow of cash receipts from the sale of goods in the revenue cycle of CV Sapta Giri Abadi has been going well.</em></p>