2004

Universitas Bina Nusantara

Jurusan Teknik Informatika Skripsi Sarjana Komputer Semester Genap/VIII tahun 2003/2004 ANALISIS DAN PERANCANGAN APLIKASI ONLINE GENERAL LEDGER STUDI KASUS PADA PENYEDIA JASA APLIKASI PT. PROBIZ PRIMA INTEGRASI

Rudy Salim

0400516266

Meira Kristina

0400519551

Abstrak Tujuan penelitian, ialah untuk membantu perusahaan dalam menggunakan perpaduan teknologi informasi dengan akuntansi dalam proses bisnis sehingga dapat lebih optimal dalam pemakaiannya. Metode penelitian yang digunakan adalah metode analisis yaitu analisis proses akuntansi pada proses bisnis lama, kemampuan penguasaan teknologi informasi dan studi pustaka untuk mengetahui konsep ideal dari General Ledger, serta metode spesifikasi yaitu perancangan dari module dan struktur menu. Hasil yang dicapai, dengan aplikasi yang dihasilkan memberikan dampak pada penggunaan general ledger menjadi lebih optimal, membantu perusahaan dalam menganalisis laporan dan peramalan untuk masa berikutnya serta juga untuk mempermudah audit trail. Kesimpulan yang ditarik dari analisis dan evaluasi penelitiann adalah perbaikan terhadap sistem pembukuan general ledger lama menjadi sistem baru yang terkomputerisasi lengkap dengan penyediaan laporang dan perbandingan serta penggunaan metode online yang menghubungkan sistem cabang dan pusat. Kata kunci : General ledger, teknologi informasi, akuntansi, analisis laporan, audit trail, komputerisasi.

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PRAKATA

Puji syukur Penulis panjatkan kepada Tuhan Yang Maha Esa atas segala rahmat dan bimbingan-Nya sehingga dapat menyelesaikan penulisan skripsi ini dengan baik. Skripsi dengan judul ANALISIS DAN PERANCANGAN APLIKASI ONLINE GENERAL LEDGER STUDI KASUS PADA PENYEDIA JASA APLIKASI PT. PROBIZ PRIMA INTEGRASI disusun dalam rangka memenuhi salah satu syarat untuk menyelesaikan studi Strata-1 pada jurusan Teknik Informatika Universitas Bina Nusantara, Jakarta. Penulis telah berusaha secara maksimal untuk meneliti dan menyusun skripsi ini dan bila masih terdapat kekurangaan mohon dimaklumi. Penulis juga menyadaru bahwa tanpa kesempatan, bimbingan, bantuan dan dukungan, skripsi ini tidak berarti sama sekali, maka dalam kesempatan ini Penulis ingin menyampaikan terima kasih yang sebesar-besarnya terutama kepada : 1. Ibu DR. Theresia Widia Suryaningsih selaku Rektor Universitas Bina Nusantara yang telah memberikan kesempatan kepada penulis untuk menyusun skripsi ini. 2. Bapak Ir. Sablin Yusuf, M. Sc., M. Comp. Sc., selaku Kepala Jurusan Teknik Informatika. 3. Bapak Wiedjaja, S. Kom., selaku dosen pembimbing yang telah menyediakan waktu, memberikan saran, bantuan, bimbingan, pengarahan, dorongan, kepercayaan dan kesempatan kepada Penulis dalam menyelesaikan masalah-masalah yang dihadapi Penulis selama menyelesaikan skripsi ini.

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4. Para dosen beserta staf pengajar di Universitas Bina Nusantara yang telah membimbing Penulis sejak menduduki bangku universitas. 5. Orang tua dan keluarga yang telah memberikan dukungan moral dan material sehingga skripsi ini dapat diselesaikan. 6. Seluruh rekan Mahasiswa Teknik Informatika dan alumni yang telah memberikan dukungan dan semangat serta saran-saran yang berharga kepada Penulis dari awal sampai akhir penulisan skripsi ini. 7. Dan semua pihak yang telah membantu secara fisik maupun mental dalam pembuatan skripsi ini yang tidak dapat disebutkan satu persatu.

Jakarta, Juni 2004

Penulis

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DAFTAR ISI

Halaman Halaman Judul Dalam ............................................................................................... i Halaman Persetujuan Softcover ................................................................................ ii Abstrak ...................................................................................................................... iii Prakata....................................................................................................................... iv Daftar Isi ................................................................................................................... vi Daftar Tabel .............................................................................................................. xii Daftar Gambar........................................................................................................... xiv

BAB I

BAB II

PENDAHULUAN 1.1

Latar Belakang ............................................................................... 1

1.2

Ruang Lingkup............................................................................... 2

1.3

Tujuan dan Manfaat ....................................................................... 3

1.4

Metodologi ..................................................................................... 4

1.5

Sistematika Penulisan .................................................................... 5

LANDASAN TEORI 2.1

Teori-teori Umum .......................................................................... 6 2.1.1

Pengertian Sistem............................................................... 6

2.1.2

Sistem Informasi ................................................................ 7

2.1.3

Pengertian Analisis Sistem................................................. 8

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2.1.4

Pengertian Perancangan Sistem ......................................... 9

2.1.5

System Development Life Cycle ......................................... 10

2.1.6

State Transition Diagram................................................... 12

2.1.7

Sejarah dan Perkembangan Internet................................... 12

2.1.8

Hyper Text Transfer Protocol ............................................ 14

2.1.9

Hyper Text Markup Language ........................................... 15

2.1.10 Web Server ......................................................................... 16 2.1.11 Active Server Pages ........................................................... 17 2.1.12 Interaksi Manusia dan Komputer....................................... 17 2.1.13 Analisis dan Perancangan Berorientasi Objek ................... 19 2.1.13.1 Konsep Dasar OO dan OOP................................ 19 2.1.13.2 Objek ................................................................... 20 2.1.13.3 Penerapan OO dalam Programming ................... 21 2.1.13.4 Kaitan Analisis Perancangan dengan OO ........... 22 2.1.14 Sistem Basis Data............................................................... 23 2.1.14.1 Definisi Database ................................................ 23 2.1.14.2 Sistem Manajemen Database .............................. 25 2.2

Teori-teori Khusus 2.2.1

Sistem Akuntansi ............................................................... 25

2.2.2

General Ledger .................................................................. 26

2.2.3

Aplikasi General Ledger.................................................... 27

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BAB III

ANALISA SISTEM BERJALAN 3.1

Riwayat Perusahaan ....................................................................... 28 3.1.1

Latar Belakang ................................................................... 28

3.1.2

Hierarki Perusahaan ........................................................... 29

3.2

Prosedur yang Sedang Berjalan ..................................................... 35

3.3

Permasalahan yang Dihadapi ......................................................... 38

3.4

Alternatif Pemecahan Masalah ...................................................... 41

3.5

Perancangan Sistem ....................................................................... 45 3.5.1

Struktur Menu .................................................................... 45

3.5.2

Rancangan Layar................................................................ 49 3.5.2.1

Rancangan Layar Login ...................................... 49

3.5.2.2

Rancangan Layar Menu Utama........................... 50

3.5.2.3

Rancangan Layar Security .................................. 51

3.5.2.4

Rancangan Layar Add User ................................ 52

3.5.2.5

Rancangan Layar User Authorization................. 53

3.5.2.6

Rancangan Layar Common Setup ....................... 54

3.5.2.7

Rancangan Layar Company Profile .................... 55

3.5.2.8

Rancangan Layar Fiscal Periode........................ 56

3.5.2.9

Rancangan Layar Currency ................................ 57

3.5.2.10 Rancangan Layar Tax.......................................... 58 3.5.2.11 Rancangan Layar Bank ....................................... 59 3.5.2.12 Rancangan Layar General Ledger ...................... 60 3.5.2.13 Rancangan Layar General Ledger Setup ............ 61

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3.5.2.14 Rancangan Layar Segment Setup ........................ 62 3.5.2.15 Rancangan Layar Source Code ........................... 63 3.5.2.16 Rancangan Layar Structure Setup....................... 64 3.5.2.17 Rancangan Layar Budget Setup .......................... 65 3.5.2.18 Rancangan Layar Account Maintain................... 66 3.5.2.19 Rancangan Layar Transaction ............................ 67 3.5.2.20 Rancangan Layar General Ledger Transaction.. 68 3.5.2.21 Rancangan Layar Batch List ............................... 69 3.5.2.22 Rancangan Layar Report..................................... 69 3.5.2.23 Rancangan Layar Monthly Closing..................... 70 3.5.2.24 Rancangan Layar Balance Sheet......................... 71 3.5.2.25 Rancangan Layar Statement Of Earnings ........... 72 3.5.2.26 Rancangan Layar Trial Balance ......................... 73 3.5.2.27 Rancangan Layar Transaction Listing ................ 74 3.5.2.28 Rancangan Layar Comparing Report ................. 75 3.5.2.29 Rancangan Layar Comparing Balance Sheet...... 75 3.5.2.30 Rancangan Layar Comparing SOE ..................... 76 3.5.2.31 Rancangan Layar Comparing Cost Expenses ..... 77 3.5.2.32 Rancangan Layar Chart Of Account ................... 78 3.5.2.33 Rancangan Layar Batch List ............................... 79 3.5.3

State Transition Diagram................................................... 80

3.5.4

Spesifikasi Module............................................................. 86 3.5.4.1

Module Login...................................................... 86

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3.5.5

BAB IV

Module MenuUtama ........................................... 87

3.5.4.3

Module Security .................................................. 88

3.5.4.4

Module CommonSetup ........................................ 89

3.5.4.5

Module GeneralLedger....................................... 94

Perancangan Basis Data ..................................................... 104

IMPLEMENTASI DAN EVALUASI 4.1

4.2

4.3

Implementasi .................................................................................. 124 4.1.1

Kebutuhan Perangkat Lunak.............................................. 124

4.1.2

Kebutuhan Perangkat Keras............................................... 124

4.1.3

Arsitektur Sistem yang Disarankan.................................... 125

Pengoperasian Aplikasi.................................................................. 127 4.2.1

Bagian Security .................................................................. 131

4.2.2

Bagian Common Setup ....................................................... 133

4.2.3

Bagian General Ledger...................................................... 142

Evaluasi .......................................................................................... 161 4.3.1

BAB V

3.5.4.2

Evaluasi IMK ..................................................................... 162

KESIMPULAN DAN SARAN 5.1

Kesimpulan .................................................................................... 164

5.2 Saran............................................................................................... 165

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DAFTAR PUSTAKA .............................................................................................. xix RIWAYAT HIDUP ................................................................................................. xxi

FOTOKOPI SURAT SURVEI FOTOKOPI SURAT KETERANGAN

xi

DAFTAR TABEL

Tabel 3.1 Tabel TbAccClsBalanceSheet ................................................................. 104 Tabel 3.2 Tabel TbAccClsIncomeStatement ........................................................... 105 Tabel 3.3 Tabel TbBankAcc .................................................................................... 106 Tabel 3.4 Tabel TbBranchAct ................................................................................. 106 Tabel 3.5 Tabel TbBudget ....................................................................................... 107 Tabel 3.6 Tabel TbClosingAcc................................................................................ 107 Tabel 3.7 Tabel TbCOA .......................................................................................... 108 Tabel 3.8 Tabel TbCompany ................................................................................... 109 Tabel 3.9 Tabel TbCurrMiddle ............................................................................... 109 Tabel 3.10 Tabel TbCurrNew ................................................................................... 110 Tabel 3.11 Tabel TbCurrRate ................................................................................... 110 Tabel 3.12 Tabel TbDBatch ...................................................................................... 111 Tabel 3.13 Tabel TbDBatchDetail ............................................................................ 112 Tabel 3.14 Tabel TbDSegment .................................................................................. 113 Tabel 3.15 Tabel TbDStructure................................................................................. 113 Tabel 3.16 Tabel TbFiscalPeriode............................................................................ 114 Tabel 3.17 Tabel TbJobGroup .................................................................................. 114 Tabel 3.18 Tabel TbLocation .................................................................................... 115 Tabel 3.19 Tabel TbMBatchList................................................................................ 115 Tabel 3.20 Tabel TbMFiscalPeriode ........................................................................ 116 Tabel 3.21 Tabel TbMSegment ................................................................................. 116

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Tabel 3.22 Tabel TbSourceCode............................................................................... 117 Tabel 3.23 Tabel TbStructureCode ........................................................................... 117 Tabel 3.24 Tabel TbTax ............................................................................................ 118 Tabel 3.25 Tabel Tbtempaccgroup ........................................................................... 118 Tabel 3.26 Tabel Tbtempacctype .............................................................................. 119 Tabel 3.27 Tabel TbTotAccIncomeStatement ........................................................... 119 Tabel 3.28 Tabel TbUser........................................................................................... 120 Tabel 3.29 Tabel TbUserAuth ................................................................................... 121 Tabel 4.1 Kebutuhan Sumber Daya Komputer ....................................................... 124

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DAFTAR GAMBAR

Gambar 2.1

Classic Life Cycle........................................................................... 11

Gambar 2.2

Konsep Antar Muka Pemakai ........................................................ 18

Gambar 3.1

Struktur Organisasi PT. Probiz Prima Integrasi............................. 31

Gambar 3.2

Prosedur Proses Bisnis Lama ......................................................... 37

Gambar 3.3

Prosedur Proses Bisnis Baru .......................................................... 42

Gambar 3.4

Struktur Menu ................................................................................ 48

Gambar 3.5

Rancangan Layar Login ................................................................. 49

Gambar 3.6

Rancangan Layar Ubah Password ................................................. 49

Gambar 3.7

Rancangan Layar Menu Utama...................................................... 50

Gambar 3.8

Rancangan Layar Security ............................................................. 51

Gambar 3.9

Rancangan Layar Add User ........................................................... 52

Gambar 3.10

Rancangan Layar User Authorization............................................ 53

Gambar 3.11

Rancangan Layar Common Setup .................................................. 54

Gambar 3.12

Rancangan Layar Company Profile ............................................... 55

Gambar 3.13

Rancangan Layar Fiscal Periode................................................... 56

Gambar 3.14

Rancangan Layar Currency ........................................................... 57

Gambar 3.15

Rancangan Layar Tax..................................................................... 58

Gambar 3.16

Rancangan Layar Bank .................................................................. 59

Gambar 3.17

Rancangan Layar General Ledger ................................................. 60

Gambar 3.18

Rancangan Layar General Ledger Setup ....................................... 61

Gambar 3.19

Rancangan Layar Segment Setup ................................................... 62

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Gambar 3.20

Rancangan Layar Source Code ...................................................... 63

Gambar 3.21

Rancangan Layar Structure Code .................................................. 64

Gambar 3.22

Rancangan Layar Budget Setup ..................................................... 65

Gambar 3.23

Rancangan Layar Account Maintain.............................................. 66

Gambar 3.24

Rancangan Layar Transaction ....................................................... 67

Gambar 3.25

Rancangan Layar General Ledger Transaction............................. 68

Gambar 3.26

Rancangan Layar Batch List .......................................................... 69

Gambar 3.27

Rancangan Layar Report................................................................ 69

Gambar 3.28

Rancangan Layar Monthly Closing................................................ 70

Gambar 3.29

Rancangan Layar Balance Sheet.................................................... 71

Gambar 3.30

Rancangan Layar Statement Of Earnings ...................................... 72

Gambar 3.31

Rancangan Layar Trial Balance .................................................... 73

Gambar 3.32

Rancangan Layar Transaction Listing ........................................... 74

Gambar 3.33

Rancangan Layar Comparing Report ............................................ 75

Gambar 3.34

Rancangan Layar Comparing Balance Sheet................................. 75

Gambar 3.35

Rancangan Layar Comparing SOE ................................................ 76

Gambar 3.36

Rancangan Layar Comparing Cost Expenses ................................ 77

Gambar 3.37

Rancangan Layar Chart Of Account .............................................. 78

Gambar 3.38

Rancangan Layar Batch List .......................................................... 79

Gambar 3.39

State Transition Diagram Menu Utama......................................... 81

Gambar 3.40

State Transition Diagram Security ................................................ 82

Gambar 3.41

State Transition Diagram Common Setup ..................................... 83

Gambar 3.42

State Transition Diagram General Ledger .................................... 84

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Gambar 3.43

State Transition Diagram General Ledger Setup .......................... 85

Gambar 3.44

Skema Database COA – Batch List................................................ 121

Gambar 3.45

Skema Database COA – Budget..................................................... 121

Gambar 3.46

Skema Database Account Group.................................................... 122

Gambar 3.47

Skema Database Batch List............................................................ 122

Gambar 3.48

Skema Database COA – Account Group........................................ 123

Gambar 3.49

Skema Database COA – Temporary Account Group..................... 123

Gambar 4.1

Usulan Hubungan Komputer Antar Bagian Perusahaan................ 125

Gambar 4.2

Usulan Hubungan Komputer dengan Internet ............................... 126

Gambar 4.3

Tampilan Layar Login.................................................................... 128

Gambar 4.4

Tampilan Layar Ubah Password.................................................... 129

Gambar 4.5

Tampilan Layar Menu Utama ........................................................ 130

Gambar 4.6

Tampilan Layar Security................................................................ 131

Gambar 4.7

Tampilan Layar Add User.............................................................. 132

Gambar 4.8

Tampilan Layar User Authorization .............................................. 133

Gambar 4.9

Tampilan Layar Common Setup..................................................... 134

Gambar 4.10

Tampilan Layar Company Profile.................................................. 135

Gambar 4.11

Tampilan Layar Fiscal Periode ..................................................... 136

Gambar 4.12

Tampilan Layar Currency .............................................................. 137

Gambar 4.13

Tampilan Layar Rate Currency...................................................... 137

Gambar 4.14

Tampilan Layar Tax ....................................................................... 138

Gambar 4.15

Tampilan Layar COA Tax .............................................................. 139

Gambar 4.16

Tampilan Layar Bank..................................................................... 140

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Gambar 4.17

Tampilan Layar COA Bank............................................................ 141

Gambar 4.18

Tampilan Layar General Ledger.................................................... 142

Gambar 4.19

Tampilan Layar General Ledger Setup.......................................... 143

Gambar 4.20

Tampilan Layar Segment Setup...................................................... 144

Gambar 4.21

Tampilan Layar Detail Of Segment ............................................... 145

Gambar 4.22

Tampilan Layar Source Code ........................................................ 146

Gambar 4.23

Tampilan Layar Structure Code..................................................... 147

Gambar 4.24

Tampilan Layar Budget Setup........................................................ 148

Gambar 4.25

Tampilan Layar Setup Account Budget.......................................... 148

Gambar 4.26

Tampilan Layar Account Maintain ................................................ 149

Gambar 4.27

Tampilan Layar List Of Chart Of Account..................................... 150

Gambar 4.28

Tampilan Layar Edit Account ........................................................ 151

Gambar 4.25

Tampilan Layar Transaction.......................................................... 151

Gambar 4.26

Tampilan Layar General Ledger Transaction ............................... 152

Gambar 4.27

Tampilan Layar Batch List............................................................. 153

Gambar 4.28

Tampilan Layar Report .................................................................. 154

Gambar 4.29

Tampilan Layar Monthly Closing .................................................. 155

Gambar 4.27

Tampilan Layar Balance Sheet ...................................................... 155

Gambar 4.28

Tampilan Layar Statement Of Earnings......................................... 156

Gambar 4.29

Tampilan Layar Trial Balance ....................................................... 156

Gambar 4.30

Tampilan Layar Transaction Listing.............................................. 157

Gambar 4.31

Tampilan Layar Comparing Report ............................................... 158

Gambar 4.32

Tampilan Layar Comparing Balance Sheet ................................... 158

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Gambar 4.33

Tampilan Layar Comparing SOE................................................... 159

Gambar 4.34

Tampilan Layar Comparing Cost Expenses................................... 159

Gambar 4.35

Tampilan Layar Chart Of Account................................................. 160

Gambar 4.36

Tampilan Layar Batch List............................................................. 160

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