KATA PENGANTAR Puji dan syukur kepada Tuhan Yang Maha Esa karena atas berkat rahmat dan anugrah-NYA penulis dapat menyelasaikan buku ini dengan baik. Shalawat beserta salam tak lupa dihaturkan kepada junjunan Rasullullah Muhammad SAW. Buku ini disusun guna memenuhi proyek akhir di Politeknik Telkom. Adapun judul yang penulis bahas adalah “Sistem Informasi Akuntansi Penjualan dan Persediaan Material Bangunan Berbasis Web (Studi kasus pada TB. Merkar Laksana)”. Dalam perjalanannya, penulis menghadapi berbagai hambatan dan kesulitan. Namun atas izin Tuhan Yang Maha Esa dan bantuan dari banyak pihak, hal tersebut dapat teratasi dan terselesaikan dengan baik. Penulis mengucapkan terima kasih kepada seluruh pihak yang membantu dalam penyusunan dan penyempurnaan buku ini, antara lain: 1. Allah SWT yang selalu memberikan pertolongan, nikmat, dan hidayah kepada hamba-NYA. 2. Orang tua beserta adik yang senantiasa memberikan dukungan beserta doa kepada penulis di setiap sujudnya. 3. Bapak Heriyono Lalu dan Ibu Renny Sukawati selaku dosen pembimbing I dan II, terimakasih atas bimbingan dan masukan selama proses pengerjaan proyek akhir ini. 4. Pihak TB Mekar Laksana yang telah banyak membantu dalam usaha memperoleh data yang penyusun perlukan. 5. Teman-Teman PCA-09-03 yang telah banyak memberikan dukungan, bantuan, dan masukannya. 6.
Terakhir kepada semua pihak yang telah membantu dalam pengerjaan proyek akhir ini yang tidak dapat disebutkan satu persatu.
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Akhir kata penulis berharap dapat membagi pengetahuan bagi pembaca. Semoga proyek akhir ini dapat berguna dan memberi tambahan ilmu dan informasi bagi seluruh pihak. Bandung, 31 Agustus 2012 Penulis
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DAFTAR ISI KATA PENGANTAR ................................................................................................................. i ABSTRAK ..............................................................................................................................iii ABSTRACT............................................................................................................................. iv DAFTAR ISI............................................................................................................................ v DAFTAR GAMBAR ............................................................................................................... viii DAFTAR TABEL ...................................................................................................................... xi DAFTAR LAMPIRAN............................................................................................................. xiii BAB 1 PENDAHULUAN ......................................................................................................... 1 1.1
Latar Belakang ............................................................................................................ 1
1.2
Rumusan Masalah ....................................................................................................... 2
1.3
Tujuan......................................................................................................................... 3
1.4
Batasan Masalah ......................................................................................................... 3
1.5
Definisi Operasional .................................................................................................... 4
1.6
Metode Pengerjaan .................................................................................................... 4
1.7
Jadwal Pengerjaan ...................................................................................................... 7
BAB 2 TINJAUAN PUSTAKA................................................................................................... 8 2.1
Sistem Akuntansi......................................................................................................... 8
2.2
Akuntansi .................................................................................................................... 8
2.3
Jurnal .......................................................................................................................... 9
2.4
Koreksi Kesalahan Menjurnal .................................................................................... 10
2.5
Pembelian ................................................................................................................. 10
2.6
Penjualan .................................................................................................................. 11
2.7
Buku Besar ................................................................................................................ 13
2.8
Persediaan ................................................................................................................ 15
2.9
Kartu Persediaan ....................................................................................................... 16
2.10 Manajemen Persediaan ............................................................................................ 16 2.11 Kas ............................................................................................................................ 18 2.12 Metode Pencatatan .................................................................................................. 19
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2.13 PHP ........................................................................................................................... 19 2.14 Alat Bantu Perancangan Sistem ................................................................................. 21 2.14.1 Data Flow Diagram (DFD) atau Diagram Aliran Data (DAD) ............................ 21 2.14.2 Flow Map (Diagram Prosedur Kerja) ............................................................. 23 2.15 Entity Relationship Diagram (ERD) ............................................................................. 25 2.16 WEB .......................................................................................................................... 26 2.17 Xampp ...................................................................................................................... 27 2.18 MySQL ...................................................................................................................... 27 BAB 3 ANALISIS DAN PERANCANGAN ................................................................................. 29 3.1
Analisis Sistem .......................................................................................................... 29 3.1.1 Proses Bisnis Sistem Berjalan ........................................................................ 29 3.1.2 Proses Bisnis Sistem Usulan .......................................................................... 31
3.2
Analisis Kebutuhan Sistem ........................................................................................ 34 3.2.1 Analisis Proses .............................................................................................. 34 3.2.2 Analisis Kebutuhan Fungsional...................................................................... 34 3.2.3 Analisis Masukan dan Keluaran..................................................................... 36 3.2.4 Analisis Pengguna ......................................................................................... 42
3.3
Perancangan Basis Data ............................................................................................ 43 3.3.1 Perancangan Sistem ..................................................................................... 43 3.3.2 Kamus Data .................................................................................................. 48 3.3.3 Spesifikasi Proses.......................................................................................... 52 3.3.4 Entity Relation Diagram (ERD) ...................................................................... 61 3.3.5 Struktur Tabel ............................................................................................... 61 3.3.6 Diagram Relasi Antar Tabel ........................................................................... 63 3.3.7 Perancangan Struktur Rekening .................................................................... 64 3.3.8 Perancangan Struktur Menu ......................................................................... 65 3.3.9 Perancangan Antarmuka .............................................................................. 66
3.4
Perancangan Dokumen ............................................................................................. 78
3.5
Kebutuhan Perangkat Keras dan Perangkat Lunak ..................................................... 80
BAB 4 IMPLEMENTASI DAN PENGUJIAN ............................................................................. 81 4.1
Implementasi ............................................................................................................ 81 4.1.1 Implementasi File Sistem .............................................................................. 81
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4.1.2 Implementasi File Basis Data ........................................................................ 82 4.1.3 Implementasi Antarmuka ............................................................................. 85 4.2
Pengujian .................................................................................................................. 98 4.2.1 Pengujian Proses Manual dan Proses Aplikasi ............................................... 98 4.2.2 Kesimpulan Pengujian Proses Manual dengan Aplikasi ................................ 105 4.2.3 Pengujian Fungsionalitas ............................................................................ 106
BAB 5 PENUTUP ............................................................................................................... 107 5.1
Kesimpulan ............................................................................................................. 107
5.2
Saran ...................................................................................................................... 107
DAFTAR REFERENSI ........................................................................................................... 108 LAMPIRAN ........................................................................................................................ 110
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DAFTAR GAMBAR Gambar 1.1 Tahapan-Tahapan pada SDLC ............................................................. 5 Gambar 2.1 Siklus Akuntansi ................................................................................. 9 Gambar 2.2 Bentuk Scontro ................................................................................. 13 Gambar 2.3 Penentuan Order Point..................................................................... 17 Gambar 3.1 Proses Bisnis Berjalan ....................................................................... 30 Gambar 3.3 Proses Bisnis Usulan Penjualan......................................................... 33 Gambar 3.4 Bukti Fisik Transaksi Barang .............................................................. 39 Gambar 3.5 Data Transaksi Penjualan ................................................................. 39 Gambar 3.6 Data Barang ..................................................................................... 40 Gambar 3.7 Faktur Penjualan .............................................................................. 40 Gambar 3.8 Jurnal ............................................................................................... 41 Gambar 3.9 Buku Besar ....................................................................................... 41 Gambar 3.10 Laporan Barang Masuk..................................................................... 41 Gambar 3.11 Laporan Penjualan ........................................................................... 42 Gambar 3.12 Laporan Persediaan ......................................................................... 42 Gambar 3.13 Diagram Konteks .............................................................................. 44 Gambar 3.14 DFD Level 1 ...................................................................................... 44 Gambar 3.15 DFD Level 2 Proses 1 Gudang ........................................................... 45 Gambar 3.16 DFD Level 3 Proses 1.1 Gudang ........................................................ 45 Gambar 3.17 DFD Level 2 Proses 2 Penjualan ........................................................ 47 Gambar 3.18 Entity Relation Diagram (ERD).......................................................... 61 Gambar 3.19 Diagram Relasi Antar Tabel .............................................................. 64 Gambar 3.20 Perancangan Stuktur Menu .............................................................. 65 Gambar 3.21 Menu Gudang .................................................................................. 65 Gambar 3.22 Menu Penjualan ............................................................................... 66 Gambar 3.23 Halaman Login ................................................................................. 66 Gambar 3.24 Menu Utama Admin......................................................................... 67 Gambar 3.25 Menu Utama Penjualan ................................................................... 67 Gambar 3.26 Menu Utama Gudang ....................................................................... 68 Gambar 3.27 Input COA ........................................................................................ 68 Gambar 3.28 Lihat Data COA ................................................................................. 69 Gambar 3.29 Registrasi ......................................................................................... 69 Gambar 3.30 Lihat Registrasi ................................................................................. 70 Gambar 3.31 Input Barang Baru ............................................................................ 70 Gambar 3.32 Lihat Barang ..................................................................................... 71 Gambar 3.33 Input Barang yang Tersedia .............................................................. 71 Gambar 3.34 Daftar Stok Barang ........................................................................... 72 Gambar 3.35 Kartu Stok ........................................................................................ 72
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Gambar 3.36 Penjualan ......................................................................................... 73 Gambar 3.37 Pelunasan ........................................................................................ 74 Gambar 3.38 Update Pelunasan ............................................................................ 74 Gambar 3.39 Cetak Struk ...................................................................................... 75 Gambar 3.40 Jurnal ............................................................................................... 75 Gambar 3.41 Jurnal Koreksi................................................................................... 76 Gambar 3.42 Buku Besar ....................................................................................... 76 Gambar 3.43 Laporan Penjualan ........................................................................... 77 Gambar 3.44 Laporan Barang Masuk..................................................................... 77 Gambar 3.45 Laporan Persediaan ......................................................................... 78 Gambar 4.1 Implementasi pada Tabel COA.......................................................... 82 Gambar 4.2 Implementasi pada Tabel Barang ..................................................... 82 Gambar 4.3 Implementasi pada Tabel Penjualan ................................................. 83 Gambar 4.4 Implementasi pada Tabel Transaksi .................................................. 83 Gambar 4.5 Implementasi pada Tabel Transaksi_Sementara ............................... 84 Gambar 4.6 Implementasi pada Tabel Jurnal ....................................................... 84 Gambar 4.7 Implementasi Pada Tabel User ......................................................... 85 Gambar 4.8 Halaman Login ................................................................................. 85 Gambar 4.9 Halaman Menu Admin ..................................................................... 86 Gambar 4.10 Halaman Menu Penjualan ................................................................ 86 Gambar 4.11 Halaman Menu Gudang ................................................................... 87 Gambar 4.12 Halaman Input COA.......................................................................... 87 Gambar 4.13 Halaman Lihat COA .......................................................................... 88 Gambar 4.14 Halaman Registrasi .......................................................................... 88 Gambar 4.15 Halaman Lihat Register .................................................................... 89 Gambar 4.16 Halaman Edit Register ...................................................................... 89 Gambar 4.17 Halaman Input Barang Baru ............................................................. 90 Gambar 4.18 Halaman Lihat Data Barang .............................................................. 90 Gambar 4.19 Halaman Input Barang yang Sudah Tersedia ..................................... 91 Gambar 4.20 Lihat Daftar Stok Barang .................................................................. 91 Gambar 4.21 Kartu Stok ........................................................................................ 92 Gambar 4.22 Halaman Transaksi Penjualan ........................................................... 92 Gambar 4.23 Halaman Pelunasan Transaksi Penjualan .......................................... 93 Gambar 4.24 Halaman Input Pelunasan................................................................. 93 Gambar 4.25 Halaman Cetak Stuk Transaksi Penjualan ......................................... 94 Gambar 4.26 Halaman Stuk Transaksi penjualan ................................................... 94 Gambar 4.27 Halaman Jurnal ................................................................................ 95 Gambar 4.28 Halaman Jurnal Koreksi .................................................................... 95 Gambar 4.29 Halaman Buku Besar ........................................................................ 96 Gambar 4.30 Halaman Laporan Penjualan............................................................. 96 Gambar 4.31 Laporan Barang Masuk..................................................................... 97 Gambar 4.32 Laporan Penjualan ........................................................................... 97
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Gambar 4.33 Kartu Stok ...................................................................................... 101 Gambar 4.34 Laporan Barang Masuk................................................................... 101 Gambar 4.35 Laporan Persediaan Barang Bulan Juli 2012 .................................... 102 Gambar 4.36 Laporan Persediaan Barang Bulan Agustus 2012 ............................ 102 Gambar 4.37 Jurnal ............................................................................................. 103 Gambar 4.38 Buku Besar Kas ............................................................................... 103 Gambar 4.39 Laporan Penjualan Bulan Juli 2012 ................................................. 104 Gambar 4.40 Laporan Penjualan Bulan Agustus 2012 .......................................... 104
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DAFTAR TABEL Tabel 1.1 Jadwal Pengerjaan ................................................................................. 7 Tabel 2.1 Jurnal ................................................................................................... 10 Tabel 2.2 Jurnal Untuk Mencatat Pembelian Tunai .............................................. 11 Tabel 2.3 Jurnal Untuk Mencatat Pembelian Kredit ............................................. 11 Tabel 2.4 Jurnal Untuk Mencatat Penjualan Tunai ............................................... 12 Tabel 2.5 Jurnal Untuk Mencatat Penjualan Down Payment ................................ 12 Tabel 2.6 Jurnal Untuk Mencatat Pelunasan Piutang ........................................... 12 Tabel 2.7 Staffel .................................................................................................. 13 Tabel 2.8 Buku Besar Kas ..................................................................................... 14 Tabel 2.9 Buku Besar Piutang .............................................................................. 14 Tabel 2.10 Buku Besar Persediaan Barang Dagang................................................. 15 Tabel 2.11 Buku Besar Penjualan........................................................................... 15 Tabel 2.12 Buku Besar Harga Pokok Penjualan ...................................................... 15 Tabel 2.13 Persediaan Average ............................................................................. 16 Tabel 2.14 Notasi-Notasi DFD (Data Flow Diagram) .............................................. 21 Tabel 2 15 Simbol-Simbol Dalam Bagan Alir Dokumen........................................... 24 Tabel 2 16 Simbol-Simbol ERD ............................................................................... 25 Tabel 3.1 Jurnal Penjualan Tunai ......................................................................... 36 Tabel 3.2 Jurnal Penjualan DP .............................................................................. 36 Tabel 3.3 Jurnal Pelunasan .................................................................................. 37 Tabel 3.4 Buku Besar ........................................................................................... 37 Tabel 3.5 Buku Besar Persediaan ......................................................................... 37 Tabel 3.6 Buku Besar Piutang .............................................................................. 37 Tabel 3.7 Buku Besar Pendapatan Diterima di Muka ............................................ 38 Tabel 3.8 Buku Besar Penjualan ........................................................................... 38 Tabel 3.9 Buku Besar HPP .................................................................................... 38 Tabel 3.10 Laporan Penjualan ............................................................................... 38 Tabel 3.11 Analisis Pengguna ................................................................................ 43 Tabel 3.12 Kamus Data Penjualan ......................................................................... 48 Tabel 3.13 Kamus Data Detail Penjualan ............................................................... 48 Tabel 3.14 Kamus Data Barang .............................................................................. 48 Tabel 3.15 Kamus Data Jurnal ............................................................................... 49 Tabel 3.16 Kamus Data Akun ................................................................................. 49 Tabel 3.17 Kamus Data Kartu Stok ......................................................................... 49 Tabel 3.18 Kamus Data Daftar Penjualan ............................................................... 49 Tabel 3.19 Kamus Data Konsumen ........................................................................ 50 Tabel 3.20 Kamus Data Faktur Tunai ..................................................................... 50 Tabel 3.21 Kamus Data Faktur DP.......................................................................... 50
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Tabel 3.22 Kamus Data Faktur Pelunasan .............................................................. 50 Tabel 3.23 Kamus Data Laporan Persediaan .......................................................... 51 Tabel 3.24 Kamus Data Laporan Barang Masuk ..................................................... 51 Tabel 3.25 kamus Data Laporan Penjualan ............................................................ 51 Tabel 3.26 Kamus Data Buku Besar ....................................................................... 52 Tabel 3.27 Spesifikasi Proses Update Data Barang ................................................ 52 Tabel 3.28 Spesifikasi Proses Kartu Stok ................................................................ 52 Tabel 3.29 Spesifikasi Proses Laporan Barang Masuk............................................. 53 Tabel 3.30 Spesifikasi Proses Laporan Persediaan.................................................. 53 Tabel 3.31 Spesifikasi Proses Input Data Barang .................................................... 54 Tabel 3.32 Spesifikasi Proses Edit Data Barang ...................................................... 54 Tabel 3.33 Spesifikasi Proses Delete Data Barang .................................................. 55 Tabel 3.34 Spesifikasi Proses Transaksi .................................................................. 55 Tabel 3.35 Spesifikasi Proses Penjualan Tunai ....................................................... 56 Tabel 3.36 Spesifikasi Proses Penjualan Down Payment (DP) ................................. 56 Tabel 3.37 Spesifikasi Proses Cetak Faktur Tunai ................................................... 57 Tabel 3.38 Spesifikasi Proses Cetak Faktur DP ....................................................... 57 Tabel 3.39 Spesifikasi Proses Update Pelunasan .................................................... 58 Tabel 3.40 Spesifikasi proses Buat Jurnal ............................................................... 58 Tabel 3.41 Spesifiaksi Proses Pengecekan Jurnal ................................................... 59 Tabel 3.42 Spesifikasi Proses Jurnal Koreksi........................................................... 59 Tabel 3.43 Spesifikasi Proses Buku Besar ............................................................... 60 Tabel 3.44 Laporan Penjualan ............................................................................... 60 Tabel 3.45 Stuktur Tabel Barang ............................................................................ 62 Tabel 3.46 Stuktur Tabel COA ................................................................................ 62 Tabel 3.47 Stuktur Tabel Jurnal ............................................................................. 62 Tabel 3.48 Stuktur Tabel Penjualan ....................................................................... 62 Tabel 3.49 Stuktur Tabel Transaksi ........................................................................ 63 Tabel 3.50 Stuktur Tabel Transaksi_Sementara ..................................................... 63 Tabel 3.51 Stuktur Tabel User ............................................................................... 63 Tabel 3.52 Perencangan Stuktur Rekening ............................................................ 64 Tabel 4.1 Implementasi File Sistem...................................................................... 81 Tabel 4.2 Kartu Stok ............................................................................................ 99 Tabel 4.3 Laporan Barang Masuk ......................................................................... 99 Tabel 4.4 Laporan Persediaan.............................................................................. 99 Tabel 4.5 Jurnal ................................................................................................. 100 Tabel 4.6 Buku Besar ......................................................................................... 100 Tabel 4.7 Laporan Penjualan Bulan Juli 2012 ..................................................... 100 Tabel 4.8 Laporan Penjualan Bulan Agustus 2012 .............................................. 101 Tabel 4.9 Pengujian ........................................................................................... 105 Tabel 4.10 Pengujian kesalahan Input/ Edit Data ................................................. 106 Tabel 4.11 Pengujian Pemrosesan Data ............................................................... 106
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DAFTAR LAMPIRAN Lampiran 6.1 Struk Penjualan.............................................................................. 110 Lampiran 6.2 Stuktur Organisasi.......................................................................... 111 Lampiran 6.3 Source Code ................................................................................... 112
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