ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) BATAVIA KREATIF
TUGAS AKHIR
Oleh:
FEBRINA UNTARI
1301048244
Universitas Bina Nusantara Jakarta 2014
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) BATAVIA KREATIF Halaman Judul
TUGAS AKHIR
diajukan sebagai salah satu syarat untuk gelar kesarjanaan pada Jurusan Sistem Informasi dan Akuntanasi Program Studi Ganda Sistem Informasi dan Akuntansi Jenjang Pendidikan Strata-1
Oleh
FEBRINA UNTARI
1301048244
Universitas Bina Nusantara Jakarta 2014
ii
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) BATAVIA KREATIF
TUGAS AKHIR
Disusun oleh:
Febrina Untari 1301048244
Disetujui oleh: Pembimbing dan Ketua Jurusan
Mohamad Heykal, S.E., M.Si. D3247
Sugiarto Hartono, S.Kom., MMSI. D3517
Johan, S.Kom., M.M. Ketua Jurusan Sistem Informasi ___________________
Universitas Bina Nusantara Jakarta 2014 iii
PERNYATAAN
Dengan ini saya, Nama
: Febrina Untari
NIM
: 1301048244
Judul tugas akhir
:
ANALISIS
DAN
PERANCANGAN
SISTEM
INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) BATAVIA KREATIF
Memberikan kepada Universitas Bina Nusantara hak non-eksklusif untuk menyimpan, memperbanyak, dan menyebarluaskan Tugas Akhir karya saya, secara keseluruhan atau hanya sebagian atau hanya ringkasannya saja, dalam bentuk format tercetak dan atau elektronik.
Menyatakan bahwa saya, akan mempertahankan hak eksklusif saya, untuk menggunakan seluruh atau sebagian isi tugas akhir saya, guna pengembangan karya di masa depan, misalnya bentuk artikel, buku, perangkat lunak, ataupun sistem informasi
Jakarta, 07 Oktober 2014
Febrina Untari 1301048244 4
5 KATA PENGANTAR Kata Segala puji dan syukur penulis panjatkan kepada Allah SWT atas rahmat dan karunia- Nya sehingga penulis dapat menyelesaikan skripsi yang berjudul “ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) BATAVIA KREATIF”. Banyak tantangan dan pengorbanan yang harus dilalui selama menyusun skripsi ini dimana semuanya tidak akan dapat dilalui tanpa dukungan dan bantuan dari berbagai pihak. Untuk itu pada kesempatan ini penulis ingin menyampaikan rasa terima kasih kepada : 1. Bapak Prof. Dr. Ir. Harjanto Prabowo, M.M., selaku Rektor BINUS University, Jakarta. 2. Bapak Johan, S.Kom.,M.M., selaku Head of Departement Information Systems BINUS University. 3. Bapak Stefanus Ariyanto, SE., M.Ak,CPSAK, selaku Head of Departement Accounting and Finance BINUS University, 4. Ibu Yuliana Lisanti, S.Kom.,M.ITM, selaku Head of Program Information Systems and Accounting BINUS University. 5. Bapak Sugiarto Hartono, S.Kom., MMSI. selaku dosen pembimbing yang telah banyak meluangkan waktunya untuk memberikan bimbingan, petunjuk, dukungan, dan saran kepada saya dalam menyelesaikan skripsi ini. 6. Bapak Mohamad Heykal, S.E., M.Si. selaku dosen pembimbing yang telah banyak meluangkan waktunya untuk memberikan bimbingan, petunjuk, dukungan, dan saran kepada saya dalam menyelesaikan skripsi ini. 7. Bapak Murtedjo S.E., Ak., M.M. dan Bapak Yohannes Kurniawan, S.Kom., S.E., MMSI. 8. Seluruh dosen BINUS University yang telah mendidik dan memberikan ilmu kepada penulis selama masa pendidikan. 9. Orang tua penulis yang telah memberikan dukungan, doa, dan semangat kepada penulis selama penulisan skripsi ini. 10. Sutrisno Nasri Isdjar S.E., Ak., CA suami penulis tercinta yang telah setia menemani dan mendukung penulis dalam penulisan skripsi ini.
6 11. Mba uti, Mas Adit dan Mas Tian selaku kakak saya tercinta yang telah memberikan motivasi dan semangat selama penulisan skripsi ini. 12. Aryasatya sebagai penghibur dikala penulis penat dalam menulis skripsi. 13. Saritilawatil Qurani dan Widiana suryatin telah membantu memberikan inspirasi dalam penyusunan skripsi. 14. Sahabat saya Santi Wijaya, Rizkha Puspita Probondari, Riska Afiliyanti, Afrina Paramita, Laras Anggita, Sheane, Yarbiani dan Mega Kusuma yang selalu memberikan dukungan, doa, saran dan semangat kepada saya selama penyusunan skripsi ini. 15. Ibu Linda dan Mas Satria selaku penanggung jawab Batavia Kreatif yang telah membantu dalam memberi ijin bagi penulis untuk melakukan penelitian dan survey, serta memberikan informasi dan data yang diperlukan penulis dalam penyusunan skripsi. 16. Keluarga besar HIMA BINUS yang membantu mendoakan saya dalam penyusunan skripsi ini 17. Teman-teman jurusan SI-AK ( PAZ ) angkatan 2009 yang telah memberikan dukungan selama penulisan skripsi ini. 18. Semua pihak yang telah membantu dan mendukung penulis selama pembuatan skripsi ini yang tidak dapat penulis sebutkan satu per satu.
Akhir kata, penulis berharap skripsi ini dapat bermanfaat dan dapat memberikan masukan bagi para pihak yang membutuhkan.
Jakarta, 07 Oktober 2014 Penulis,
Febrina Untari
6
7
Daftar Isi Halaman Sampul .....…………………………………………………………………..i Halaman Judul Dalam…………………………………………………..…………….ii Halam Persetujuan Dosen Pembimbing ..…………………………….….…...……..iii Halaman Pernyataan Dewan Penguji ..…………………………………………...….iv Halaman Pernyataan Persetujuan Publikasi LTA …………………………………....v Abstrak ………………………………………………………………………………vi Kata Pengantar ……………………………………………………………………..viii Daftar Isi ……………………………………………………………………….….....x Daftar Tabel ……………………………………………………………………….xvi Daftar Gambar …………………………………………………………………….xvii Daftar Lampiran ……………………………………………………..…...……...…xxi BAB 1 ........................................................................ Error! Bookmark not defined. PENDAHULUAN ..................................................... Error! Bookmark not defined. 1.1.
Latar Belakang ................................................ Error! Bookmark not defined.
1.2.
Ruang Lingkup ................................................ Error! Bookmark not defined.
1.3.
Tujuan dan Manfaat ........................................ Error! Bookmark not defined.
1.3.1.
Tujuan .......................................................... Error! Bookmark not defined.
1.3.2.
Manfaat ........................................................ Error! Bookmark not defined.
1.4.
Metodologi ...................................................... Error! Bookmark not defined.
1.5.
Sistematika Penulisan ..................................... Error! Bookmark not defined.
BAB 2 LANDASAN TEORI ..................................... Error! Bookmark not defined. 2.1.
Teori Umum .................................................... Error! Bookmark not defined.
2.1.1.
Konsep Dasar Sistem Informasi .................. Error! Bookmark not defined.
2.1.2.
Sistem Informasi Akuntansi ........................ Error! Bookmark not defined.
2.2.
Teori Khusus ................................................... Error! Bookmark not defined.
2.2.1.
Penjualan Tunai ........................................... Error! Bookmark not defined.
2.2.2.
Pendapatan ................................................... Error! Bookmark not defined.
2.2.3.
Penjualan Konsinyasi .................................. Error! Bookmark not defined.
2.2.4.
Penerimaan Kas ........................................... Error! Bookmark not defined.
2.2.5.
Chart Of Account ( COA ) .......................... Error! Bookmark not defined.
2.2.6.
Retur Penjualan ........................................... Error! Bookmark not defined.
8 2.2.7. 2.3.
Usaha Kecil Indonesia ................................. Error! Bookmark not defined. Teori Diagram ................................................. Error! Bookmark not defined.
2.3.1.
Analisis & Perancangan Sistem Informasi .. Error! Bookmark not defined.
2.3.2.
The WaterFall Approach To The System Development Life Cycle ...... Error!
Bookmark not defined. 2.3.3.
Unified Modeling Language (UML)............ Error! Bookmark not defined.
2.3.4.
Activity Diagram ......................................... Error! Bookmark not defined.
2.3.5.
Event table ................................................... Error! Bookmark not defined.
2.3.6.
Use Case Diagram ...................................... Error! Bookmark not defined.
2.3.7.
Use Case Description .................................. Error! Bookmark not defined.
2.3.8.
System sequence diagram ............................ Error! Bookmark not defined.
2.3.9.
Domain Class Diagram ............................... Error! Bookmark not defined.
2.3.10.
Package diagram ..................................... Error! Bookmark not defined.
2.3.11.
User Interface .......................................... Error! Bookmark not defined.
2.4. Kerangkar Berfikir .............................................. Error! Bookmark not defined. BAB 3 ANALISIS SISTEM INFORMASI BERJALAN......... Error! Bookmark not defined. 3.1. Sejarah UMKM Batavia Kreatif ......................... Error! Bookmark not defined. 3.2. Visi dan Misi Batavia Kreatif ............................. Error! Bookmark not defined. 3.2.1. Visi Batavia Kreatif.......................................... Error! Bookmark not defined. 3.2.2. Misi .................................................................. Error! Bookmark not defined. 3.3. Struktur Organisasi dan Pembagian Tugas ......... Error! Bookmark not defined. 3.4. Business Model ................................................... Error! Bookmark not defined. 3.4.1. Produk Profile .................................................. Error! Bookmark not defined. 3.4.2. Customer Profile .............................................. Error! Bookmark not defined. 3.4.3. Key Differentiator ............................................ Error! Bookmark not defined. 3.5. Sistem Informasi Berjalan ................................... Error! Bookmark not defined. 3.5.1. Proses yang berkaitan dengan sistem penjualan dan persediaan barang dagang pada BK yang sedang berjalan adalah sebagai berikut : ........... Error! Bookmark not defined. 3.5.1.1. Proses penjualan tunai di toko atau booth saat pameran ..... Error! Bookmark not defined. 3.5.1.2. Proses penjualan konsinyasi .......................... Error! Bookmark not defined. 3.5.1.2. Proses retur penjualan tunai .......................... Error! Bookmark not defined. 8
9 3.6. Analisis Masalah ................................................. Error! Bookmark not defined. 3.7. Project Planning ................................................. Error! Bookmark not defined. 3.7.1. Gantt Chart ...................................................... Error! Bookmark not defined. BAB 4 PERANCANGAN SISTEM INFORMASIYANG DIUSULKAN ........ Error! Bookmark not defined. 4.1. Analisis Sistem Informasi ................................... Error! Bookmark not defined. 4.1.1. Functional System Requirements ..................... Error! Bookmark not defined. 4.1.1.1.Proses Bisnis yang Diusulkan ........................ Error! Bookmark not defined. 4.1.1.1.1.ProsesBisnis Penjualan Tunai ..................... Error! Bookmark not defined. 4.1.1.1.2. Proses Bisnis Penjualan Konsinyasi .......... Error! Bookmark not defined. 4.1.1.1.3. Proses Bisnis Retur Penjualan Tunai ......... Error! Bookmark not defined. 4.1.1.2Events dan Classes .......................................... Error! Bookmark not defined. 4.1.1.2.1Event Table................................................... Error! Bookmark not defined. 4.1.1.2.2 Domain Model Class Diagram .................. Error! Bookmark not defined. 4.1.1.3. Use Cases ...................................................... Error! Bookmark not defined. 4.1.1.3.2.Use Case Diagram ...................................... Error! Bookmark not defined. 4.1.1.3.3. CRUD Matrix ............................................. Error! Bookmark not defined. 4.1.1.3.4. Detailed Level of Use Case ........................ Error! Bookmark not defined. 4.1.1.3.4.1. Fully-Developed Use Case Description .. Error! Bookmark not defined. 4.1.1.3.4.1.1.
Fully-Developed Use Case Description Membuat Form Penjualan
Tunai ………………………………………………………………………………..Error! Bookmark not defined. 4.1.1.3.4.1.2.
Fully-Developed Use Case Description Membuat Form Bukti Kas
Masuk ………………………………………………………………………………Error! Bookmark not defined. 4.1.1.3.4.1.3.
Fully-Developed Use Case Description Membuat Form Retur
Barang ……………………………………………………………………………...Error! Bookmark not defined. 4.1.1.3.4.1.4. Fully-Developed Use Case Description Mencari data barang ...... Error! Bookmark not defined.
10 4.1.1.3.4.1.5. Fully-Developed Use Case DescriptionMencari Surat Kontrak Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.6.Fully-Developed Use Case DescriptionMembuat Surat Kontrak Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.7.Fully-Developed Use Case Description Mencari Data Konsinyi .. Error! Bookmark not defined. 4.1.1.3.4.1.8. Fully-Developed Use Case Description Mengupdate Data Konsinyi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.1.9. Fully-Developed Use Case DescriptionMembuat Memo Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.10.Fully-Developed Use Case Description Mencari Memo Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.11.Fully-Developed Use Case Description Membuat Form Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.12.Fully-Developed Use Case Description Mencari Barang Sisa .... Error! Bookmark not defined. 4.1.1.3.4.1.13.Fully-Developed Use Case DescriptionMencari Form Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. 4.1.1.3.4.1.14.Fully-Developped Use Case Description Mencari Form Retur Barang .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.1.15.Fully-Developed Use Case DescriptionMembuat Surat Jalan ..... Error! Bookmark not defined. 4.1.1.3.4.1.16.Fully-Developed Use Case DescriptionMencari Surat Jalan ....... Error! Bookmark not defined. 4.1.1.3.4.1.17.Fully-Developed Use Case Description Membuat Laporan ........ Error! Bookmark not defined. 4.1.1.3.4.2
System Sequence Diagram ................... Error! Bookmark not defined.
4.1.1.3.4.2.1. System Sequence Diagram Membuat Form Penjualan Tunai ....... Error! Bookmark not defined. 4.1.1.3.4.2.2. System Sequence Diagram Mencari Data Barang...... Error! Bookmark not defined. 4.1.1.3.4.2.3. System Sequence Diagram Membuat Bukti Kas Masuk ............... Error! Bookmark not defined.
10
11 4.1.1.3.4.2.4. System Sequence Diagram Membuat Form Retur Barang ............ Error! Bookmark not defined. 4.1.1.3.4.2.5. System Sequence Diagram Mencari Surat Kontrak Konsinyasi ... Error! Bookmark not defined. 4.1.1.3.4.2.6. System Sequence Diagram Membuat Surat Kontrak Konsinyasi . Error! Bookmark not defined. 4.1.1.3.4.2.7. System Sequence Diagram Mencari data Konsinyi ... Error! Bookmark not defined. 4.1.1.3.4.2.8. System Sequence Diagram Mengupdate data konsinyi ................ Error! Bookmark not defined. 4.1.1.3.4.2.9. System Sequence Diagram Membuat Memo Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.2.10. System Sequence Diagram Mencari Memo Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.2.11. System Sequence Diagram Membuat Form Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.2.12. System Sequence Diagram Mencari Form Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.2.13. System Sequence Diagram Membuat Form Barang Sisa ............ Error! Bookmark not defined. 4.1.1.3.4.2.14. System Sequence Diagram Mencari Form Retur Barang ............ Error! Bookmark not defined. 4.1.1.3.4.2.15.System Sequence Diagram Membuat Surat Jalan ..... Error! Bookmark not defined. 4.1.1.3.4.2.16. System Sequence Diagram Mencari Surat Jalan ..... Error! Bookmark not defined. 4.1.1.3.4.2.17. System Sequence Diagram Membuat Laporan Penjualan Tunai Error! Bookmark not defined. 4.1.1.3.4.2.18. System Sequence Diagram Membuat Laporan Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. 4.1.1.3.4.2.19. System Sequence Diagram Membuat Laporan Penerimaan Kas Error! Bookmark not defined. 4.1.1.3.4.2.20. System Sequence Diagram Membuat Laporan Jurnal ................ Error! Bookmark not defined.
12 4.2
Rancangan Sistem Informasi........................... Error! Bookmark not defined.
4.2.1
Use Case Realization( BUAT A3 !!!) ......... Error! Bookmark not defined.
4.2.1.1. First-Cut Design Model Class Diagram ....... Error! Bookmark not defined. 4.2.1.2
Design System Sequence Diagram .......... Error! Bookmark not defined.
4.2.1.2.1. Three – Layer Membuat Form Penjualan Tunai ....... Error! Bookmark not defined. 4.2.1.2.2. Three – Layer Membuat Bukti Kas Masuk Error! Bookmark not defined. 4.2.1.2.3. Three – Layer Membuat Form Retur Barang............ Error! Bookmark not defined. 4.2.1.2.4. Three – Layer View Data Barang ............... Error! Bookmark not defined. 4.2.1.2.5. Three – Layer Mencari Surat Kontrak Konsinyasi ... Error! Bookmark not defined. 4.2.1.2.6. Three – Layer Membuat Surat Kontrak Konsinyasi . Error! Bookmark not defined. 4.2.1.2.7. Three-Layer Membuat Surat Jalan ............. Error! Bookmark not defined. 4.2.1.2.8. Three–Layer Membuat Form Barang Sisa Error! Bookmark not defined. 4.2.1.2.8.Three–Layer Mencari Data Konsinyi ......... Error! Bookmark not defined. 4.2.1.2.9. Three – Layer Mengupdate Data Konsinyi Error! Bookmark not defined. 4.2.1.2.10. Three – Layer Membuat Memo Penjualan Konsinyasi.. Error! Bookmark not defined. 4.2.1.2.11. Three – Layer Mencari Surat Jalan .......... Error! Bookmark not defined. 4.2.1.2.12. Three – Layer Mencari Memo Penjualan Konsinyasi ... Error! Bookmark not defined. 4.2.1.2.13. Three – Layer Mencari Form Penjualan Konsinyasi ..... Error! Bookmark not defined. 4.2.1.2.14.Three – Layer Mencari Form Retur Barang ............. Error! Bookmark not defined. 4.2.1.2.15. Membuat Laporan Penjualan Tunai ........ Error! Bookmark not defined. 4.2.1.2.16. Membuat Laporan Penjualan Konsinyasi Error! Bookmark not defined. 4.2.1.2.17. Membuat Laporan Penerimaan Kas ........ Error! Bookmark not defined. 4.2.1.2.18. Membuat Laporan Jurnal ........................ Error! Bookmark not defined. 4.2.1.3
Updated Design Model Class Diagram ... Error! Bookmark not defined.
4.2.1.4. Package Diagram......................................... Error! Bookmark not defined. 4.2.2. Interface ........................................................... Error! Bookmark not defined. 12
13 4.2.2.1. Rancangan User Interface ............................. Error! Bookmark not defined. 4.2.2.1.1. Rancangan User Interface Login ............... Error! Bookmark not defined. 4.2.2.1.2. Rancangan User Interface Form Penjualan Tunai .... Error! Bookmark not defined. 4.2.2.1.3. Rancangan User Interface Form Bukti Kas Masuk .. Error! Bookmark not defined. 4.2.2.1.4. Rancangan User Interface Surat Kontrak Konsinyasi ..... Error! Bookmark not defined. 4.2.2.1.6. Rancangan User Interface Memo Penjualan Konsinyasi. Error! Bookmark not defined. 4.2.2.1.7. Rancangan User Interface Surat Jalan ....... Error! Bookmark not defined. 4.2.2.1.8. Rancangan User Interface Form Penjualan Konsinyasi .. Error! Bookmark not defined. 4.2.2.1.9. Rancangan User Interface Form Retur Penjualan Tunai . Error! Bookmark not defined. 4.2.2.1.10. Rancangan User InterfaceMembuat Form Barang Sisa Error! Bookmark not defined. 4.2.2.1.11. Rancangan User Interface Mengupdate Data Konsinyi Error! Bookmark not defined. 4.2.2.1.12. Rancangan User Interface Mencari Surat Kontrak Konsinyasi ........ Error! Bookmark not defined. 4.2.2.1.13. Rancangan User Interface Mencari Surat Jalan ...... Error! Bookmark not defined. 4.2.2.1.13. RancanganUser Interface Mencari Memo Penjualan Konsinyasi .... Error! Bookmark not defined. 4.2.2.1.14. Rancangan User Interface Membuat Laporan Penjualan Tunai ....... Error! Bookmark not defined. 4.2.2.1.15. Rancangan User Interface Laporan Penjualan Konsinyasi ............... Error! Bookmark not defined. 4.2.2.1.16. Rancangan User Interface Laporan Penerimaan Kas .... Error! Bookmark not defined. 4.2.2.1.17. Rancangan User Interface Laporan JurnalError! Bookmark not defined. 4.2.2.1.18. Rancangan User Interface Hak Akses ..... Error! Bookmark not defined. 4.2.2.1.19. Rancangan User Interface Log ................ Error! Bookmark not defined.
14 4.2.2.1
Rancangan System Output ....................... Error! Bookmark not defined.
4.2.2.1.1. Rancangan System Output Bukti Pembayaran .......... Error! Bookmark not defined. 4.2.2.1.2. Rancangan System Output Bukti Retur Penjualan Tunai . Error! Bookmark not defined. 4.2.2.1.3. Rancangan System Output Memo Penjualan Konsinyasi Error! Bookmark not defined. 4.2.2.1.4. Rancangan System Output Surat Jalan ....... Error! Bookmark not defined. 4.2.2.1.5. Rancangan System Output Laporan Penjualan Tunai Harian ............ Error! Bookmark not defined. 4.2.2.1.6. Rancangan System Output Laporan Penjualan Tunai Perperiode ....... Error! Bookmark not defined. 4.2.2.1.7. Rancangan System Output Laporan Penjualan Tunai Bulanan .......... Error! Bookmark not defined. 4.2.2.1.8. Rancangan System Output Laporan Penjualan Konsinyasi ................. Error! Bookmark not defined. 4.2.2.1.9. Rancangan System Output Laporan Penerimaan Kas Penjualan Tunai .................................................................................... Error! Bookmark not defined. 4.2.2.1.10. Rancangan System Output Laporan Penerimaan Kas Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. 4.2.2.1.10. Rancangan System Output Laporan JurnalError! Bookmark not defined. 4.2.3. Rancangan Support Service Architecture and Deployment Environment. Error! Bookmark not defined. 4.2.3.1. Rancangan Support Service Architecture...... Error! Bookmark not defined. 4.2.3.2. Rancangan Deployment Environment .......... Error! Bookmark not defined. 4.2.3.3. Rancangan Software Architecture ................. Error! Bookmark not defined. 4.2.4. Rancangan System Security and Control ......... Error! Bookmark not defined. 4.2.4.1. Integrity Control ........................................... Error! Bookmark not defined. 4.2.4.1.1. Rancangan Input Integrity Control ............ Error! Bookmark not defined. 4.2.4.1.2. Rancangan Database Integrity Control ...... Error! Bookmark not defined. 4.2.4.2. Rancangan Security Control ......................... Error! Bookmark not defined. 4.3. Implementasi ...................................................... Error! Bookmark not defined. BAB 5 ........................................................................ Error! Bookmark not defined. SIMPULAN DAN SARAN ....................................... Error! Bookmark not defined. 14
15 5.1.
Simpulan ......................................................... Error! Bookmark not defined.
5.2.
Saran ................................................................ Error! Bookmark not defined.
Daftar Tabel
Tabel 4.1.Event Table ................................................ Error! Bookmark not defined. Tabel 4.1.Event Table ( Lanjutan )............................. Error! Bookmark not defined. Tabel 4.1.Event Table ( Lanjutan )............................. Error! Bookmark not defined. Tabel 4.2.CRUD Matrix ............................................. Error! Bookmark not defined. Tabel 4.3.Fully-Developed Use Case Description Membuat Form Penjualan Tunai .................................................................................... Error! Bookmark not defined. Tabel 4.4.Fully-Developed Use Case Description Membuat form bukti kas masuk .................................................................................... Error! Bookmark not defined. Tabel 4.5.Fully-Developed Use Case Description Membuat Form Retur Barang .................................................................................... Error! Bookmark not defined. Tabel 4.6. Fully-Developed Use Case Description Mencari data barang ........... Error! Bookmark not defined. Tabel 4.7. Fully-Developed Use Case Description Mencari Surat Kontrak Konsinyasi .................................................................................... Error! Bookmark not defined. Tabel 4.8. Fully-Developed Use Case Description Membuat Surat Kontrak Konsinyasi .................................................................. Error! Bookmark not defined. Tabel 4.9.Fully-Developed Use Case Description Mencari Data Konsinyi ....... Error! Bookmark not defined. Tabel 4.10.Fully-Developed Use Case Description Mengupdate Data Konsinyi .................................................................................... Error! Bookmark not defined. Tabel 4.11.Fully-Developed Use Case DescriptionMembuat Memo Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. Tabel 4.12.Fully-Developed Use Case Description Mencari Memo Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. Tabel 4.13.Fully-Developed Use Case Description Membuat Form Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. Tabel 4.14Fully-Developed Use Case Description Mencari Barang Sisa .......... Error! Bookmark not defined.
16 Tabel 4.15.Fully-Developed Use Case Description Mencari Form Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. Tabel 4.16.Fully-Developed Use Case Description Mencari Form Retur Barang .................................................................................... Error! Bookmark not defined. Tabel 4.17.Fully-Developed Use Case Description Membuat Surat Jalan ......... Error! Bookmark not defined. Tabel 4.18.Fully-Developed Use Case Description Mencari Surat Jalan ........... Error! Bookmark not defined.
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17
Daftar Gambar
Gambar 2.1 Information Systems and Component Parts .......... Error! Bookmark not defined. Gambar 2.2. Activity Diagram ................................... Error! Bookmark not defined. Gambar 2.3. Activity Diagram ................................... Error! Bookmark not defined. Gambar 2.4. Event Table............................................ Error! Bookmark not defined. Gambar 2.5. Simple use case with an actor. ............. Error! Bookmark not defined. Gambar 2.6. UseCase Diagram ................................. Error! Bookmark not defined. Gambar 2.7. Fully Developed Description dari Use Case........ Error! Bookmark not defined. Gambar 2.8 System Sequence Diagram ..................... Error! Bookmark not defined. Gambar 2.9. Completed Three-Layer Design Sequence Diagram ... Error! Bookmark not defined. Gambar 2.10. Notasi Class Diagram ........................ Error! Bookmark not defined. Gambar 2.11. Domain Class Diagram....................... Error! Bookmark not defined. Gambar 2.12. Updated Design Class Diagram ......... Error! Bookmark not defined. Gambar 2.13 Package Diagram................................. Error! Bookmark not defined. Gambar 2.13. Kerangka Berpikir ............................... Error! Bookmark not defined. Gambar 3.1 Struktur Organisasi UMKM Batavia Kreatif ........ Error! Bookmark not defined. Gambar 3.2 Activity Diagram Proses Penjualan Tunai............. Error! Bookmark not defined. Gambar 3.3 Activity Diagram Proses Penjualan Konsinyasi .... Error! Bookmark not defined. Gambar 3.4 Activity Diagram Proses Retur Penjualan ............. Error! Bookmark not defined. Gambar 3.5 Gantt Chart ............................................. Error! Bookmark not defined. Gambar 4.1.Activity DiagramProses Penjualan TunaiError! Bookmark not defined. Gambar 4.2.Activity Diagram Proses Penjualan Konsinyasi .... Error! Bookmark not defined. Gambar 4.3. Activity Diagram Proses Retur Penjualan Tunai . Error! Bookmark not defined.
18 Gambar 4.4.Domain Model Class Diagram .............. Error! Bookmark not defined. Gambar 4.5.Use Case Diagram ................................. Error! Bookmark not defined. Gambar 4.6.System Sequence Diagram Membuat Form Penjualan Tunai ......... Error! Bookmark not defined. Gambar 4.7.System Sequence Diagram Mencari Data Barang . Error! Bookmark not defined. Gambar 4.8.System Sequence Diagram Membuat Bukti Kas Masuk ................. Error! Bookmark not defined. Gambar 4.9.System Sequence Diagram Membuat Form Retur Barang .............. Error! Bookmark not defined. Gambar 4.10.System Sequence Diagram Mencari Surat Kontrak Konsinyasi ... Error! Bookmark not defined. Gambar 4.11. System Sequence Diagram MembuatSurat Kontrak Konsinyasi . Error! Bookmark not defined. Gambar 4.12. System Sequence Diagram Mencari data Konsinyi... Error! Bookmark not defined. Gambar 4.13. System Sequence Diagram Mengupdate data Konsinyi .............. Error! Bookmark not defined. Gambar 4.14.System Sequence Diagram Membuat Memo Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.15.System Sequence Diagram Mencari Memo Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.16.System Sequence Diagram Membuat Form Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.17.System Sequence Diagram Mencari Form Penjualan Konsinyasi Error! Bookmark not defined. Gambar 4.18.System Sequence Diagram Mencari Form Barang Sisa ................ Error! Bookmark not defined. Gambar 4.19.System Sequence Diagram Mencari Form Retur Barang .............. Error! Bookmark not defined. Gambar 4.20.System Sequence Diagram Membuat Surat Jalan Error! Bookmark not defined. Gambar 4.21. System Sequence Diagram Mencari Surat Jalan Error! Bookmark not defined. 18
19 Gambar 4.22. System Sequence Diagram Membuat Laporan Penjualan Tunai Error! Bookmark not defined. Gambar 4.23. System Sequence Diagram Membuat Laporan Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.24. System Sequence Diagram Membuat Laporan Penerimaan Kas . Error! Bookmark not defined. Gambar 4.25. System Sequence Diagram Membuat Laporan Jurnal .................. Error! Bookmark not defined. Gambar 4.26. First-Cut Design Model Class Diagram ............ Error! Bookmark not defined. Gambar 4.27. Three – Layer Membuat Form Penjualan Tunai Error! Bookmark not defined. Gambar 4.28. Three – Layer Membuat Bukti Kas Masuk ........ Error! Bookmark not defined. Gambar 4.29. Three – Layer Membuat Form Retur Barang..... Error! Bookmark not defined. Gambar 4.30. Three – LayerView Data Barang ......... Error! Bookmark not defined. Gambar 4.31. Three – LayerMencari Surat Kontrak Konsinyasi .... Error! Bookmark not defined. Gambar 4.32. Three – Layer Membuat Surat Kontrak Konsinyasi . Error! Bookmark not defined. Gambar 4.33. Three – Layer Membuat Surat Jalan ... Error! Bookmark not defined. Gambar 4.34. Three – Layer Membuat Form Barang Sisa ...... Error! Bookmark not defined. Gambar 4.35. Three – Layer Mencari Data Konsinyi Error! Bookmark not defined. Gambar 4.36. Three – Layer Mengupdate Data Konsinyi ........ Error! Bookmark not defined. Gambar 4.37. Three – Layer Membuat Memo Penjualan Konsinyasi ................ Error! Bookmark not defined. Gambar 4.38.Three – LayerMencari Surat Jalan ....... Error! Bookmark not defined. Gambar 4.39. Three – LayerMencari Memo Penjualan Konsinyasi Error! Bookmark not defined. Gambar 4.40. Three – LayerMencari Form Penjualan Konsinyasi . Error! Bookmark not defined.
20 Gambar 4.41. Three – LayerMencari Form Retur Barang ........ Error! Bookmark not defined. Gambar 4.42. Three – Layer Membuat Laporan Penjualan Tunai .. Error! Bookmark not defined. Gambar 4.43. Three – Layer Membuat Laporan Penjualan Konsinyasi ............. Error! Bookmark not defined. Gambar 4.44. Three – Layer Membuat Laporan Penerimaan Kas .. Error! Bookmark not defined. Gambar 4.45. Three – Layer Membuat Laporan Jurnal ............ Error! Bookmark not defined. Gambar 4.46. Updated Design Model Class Diagram ............ Error! Bookmark not defined. Gambar 4.47. Package Diagram................................ Error! Bookmark not defined. Gambar 4.48. Rancangan User Interface Login......... Error! Bookmark not defined. Gambar 4.49. Rancangan User Interface Gagal Login ............. Error! Bookmark not defined. Gambar 4.50. Rancangan User Interface Pencarian Barang..... Error! Bookmark not defined. Gambar 4.51. Rancangan User InterfacePencarian Nama Barang .. Error! Bookmark not defined. Gambar 4.52. Rancangan User InterfaceMessage Box “Data Barang Tidak Ada!” .................................................................................... Error! Bookmark not defined. Gambar 4.53. Rancangan User Interface Form Penjualan Tunai .... Error! Bookmark not defined. Gambar 4.54. Rancangan User Interface message box “ Pembayaran Kurang “Error! Bookmark not defined. Gambar 4.55. Rancangan User Interface Bukti Kas Masuk ..... Error! Bookmark not defined. Gambar 4.56. Rancangan User Interface Surat Kontrak Konsinyasi Harga Jual Ditentukan Pihak Pertama .......................................... Error! Bookmark not defined. Gambar 4.57. Rancangan User Interface Surat Kontrak Konsinyasi Harga Jual Ditentukan Pihak Kedua ............................................ Error! Bookmark not defined. Gambar 4.58. Rancangan User Interface Memo Penjualan Konsinyasi ............. Error! Bookmark not defined. 20
21 Gambar 4.59. Rancangan User Interface Surat Jalan Error! Bookmark not defined. Gambar 4.60. Rancangan User Interface Form Penjualan Konsinyasi .............. Error! Bookmark not defined. Gambar 4.61. Rancangan User Interface Form retur penjualan tunai ................ Error! Bookmark not defined. Gambar 4.62. Rancangan User Interface Membuat Form Barang Sisa ............. Error! Bookmark not defined. Gambar 4.63. Rancangan User Interface Membuat Form Barang Sisa ............. Error! Bookmark not defined. Gambar 4.64. Rancangan User Interface Mengupdate Data Konsinyi .............. Error! Bookmark not defined. Gambar 4.65. Rancangan User Interface Klik Tabel Data Konsinyi ................. Error! Bookmark not defined. Gambar 4.66. Rancangan User Interface message box “Data tidak ditemukan” Error! Bookmark not defined. Gambar 4.67. Rancangan User Interface message box “Data ditemukan”......... Error! Bookmark not defined. Gambar 4.68. Rancangan User Interface message box “Data berhasil diupdate”. .................................................................................... Error! Bookmark not defined. Gambar 4.69. Rancangan User Interface Mencari Surat Kontrak Konsinyasi ... Error! Bookmark not defined. Gambar 4.70. Rancangan User InterfaceMencari Surat Jalan .. Error! Bookmark not defined. Gambar 4. 71. Rancangan User Interface Mencari Memo Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.72. Rancangan UserInterface Membuat Laporan Penjualan Tunai ... Error! Bookmark not defined. Gambar 4.73. Rancangan UserInterface Membuat Laporan Penjualan Konsinyasi .................................................................................... Error! Bookmark not defined. Gambar 4.74. Rancangan UserInterface Membuat Laporan Penerimaan Kas ... Error! Bookmark not defined. Gambar 4.75. Rancangan UserInterface Membuat Laporan Jurnal Error! Bookmark not defined. Gambar 4.76. Rancangan UserInterface Hak Akses . Error! Bookmark not defined.
22 Gambar 4.77. Rancangan User Interface Log ............ Error! Bookmark not defined. Gambar 4.78. Rancangan System Output Bukti Pembayaran ... Error! Bookmark not defined. Gambar 4.79. Rancangan System Output Bukti Retur Penjualan Tunai ............. Error! Bookmark not defined. Gambar 4.80. Rancangan System Output Memo Penjualan Konsinyasi ............. Error! Bookmark not defined. Gambar 4.81. Rancangan System Output Surat Jalan Error! Bookmark not defined. Gambar 4.82. Rancangan System Output Laporan Penjualan Tunai Harian....... Error! Bookmark not defined. Gambar 4.83. Rancangan System Output Laporan Penjualan Tunai Perperiode Error! Bookmark not defined. Gambar 4.84. Rancangan System Output Laporan Penjualan Tunai Bulanan .... Error! Bookmark not defined. Gambar 4.85. Rancangan System Output Laporan Penjualan Konsinyasi Harian .................................................................................... Error! Bookmark not defined. Gambar 4.86. Rancangan System Output Laporan Penerimaan Kas Penjualan Tunai .................................................................................... Error! Bookmark not defined. Gambar 4.87. Rancangan System Output Laporan Penerimaan Kas Penjualan Konsinyasi .................................................................. Error! Bookmark not defined. Gambar 4.88. Rancangan System Output Laporan Jurnal ......... Error! Bookmark not defined. Gambar 4.89 Centralized Architecture ...................... Error! Bookmark not defined. Gambar 4.90.Contoh Completeness Control ............. Error! Bookmark not defined. Gambar 4.91. Data Validation Controls .................... Error! Bookmark not defined. Gambar 4.92.Contoh Field Combination Controls .... Error! Bookmark not defined. Gambar 4.93. Contoh Data Validation Control Login Gagal ... Error! Bookmark not defined. Gambar 4.94.Gantt Chart Jadwal Implementasi ....... Error! Bookmark not defined.
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Daftar Lampiran
Perkembangan data Usaha Mikro, Kecil,Menengah (UMKM) dan Usaha Besar ( UB ) …………………………………………………………….……………………..L-1 Berita Acara Wawancara Owner BK ……………………………………………..L-3 Lampiran Hasil Wawancara Owner BK ………………………………………….L-4 Berita Acara Wawancara BK ……………………………………....…………....L-10 Lampiran Hasil Wawancara Owner BK …………………………………………L-11 Sampel Laporan Piutang Konsinyasi BK ………………………………………..L-15 Surat Keterangan Penelitian ……………………………………………………...L-16 Daftar Riwayat Hidup ……………………………………………………………L-17
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Daftar Pustaka Satzinger, J. W., Jackson, R. B., & Burd, S. D. (2005). Object-oriented Analysis And Design With The Unified Process. Thomson Course Technology. Considine, B., Parkes, A., Olesen, K., Blount, Y., & Speer, D. (2012). Accounting Information Systems : understanding business prosess. Australia: John Willey. Dasaratha, R. V., & Frederick , J. L. (2008). Sistem Informasi dan Akuntansi. Jakarta: Salemba Empat. Drebin, A. (1999). Advanced Accounting ( Akuntansi Keuangan Lanjutan ). Jakarta: Erlangga. Gondodiyoto, S. (2007). Audit Sistem Informasi ( Pendekatan CobIT ). Jakarta: Mitra Wacana Media. Hardcastle, E. (2011). Business Information Systems. bookboon.com. Hollander, A. S., Denna, E. L., & Che, J. O. (2000). Accounting, information technology, and business solutions. Irwin/McGraw-Hill. IAI. (2010). Pernyataan Standar Akuntansi Keuangan. Jakarta: Dewan Standart Akuntansi Keuangan Ikatan Akuntan Indonesia. Kementrian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2014). Retrieved Maret 13, 2014, from Kementrian Koperasi dan Usaha Kecil dan Menengah
Republik
Indonesia:
http://www.depkop.go.id/index.php?option=com_phocadownload&view=cat egory&id=121:penerimaan-cpns&Itemid=93 Krismiaji. (2010). Sistem Informasi Akuntansi. Jakarta: AMP YKPN. Krugman, P. R., & Obstfeld, M. (2000). International Economics : Theory and Policy. Longman. McLeod, R., & Schell, G. P. (2007). Management Information Systems. Pearson/Prentice Hall. 24
25 O'Brien, J., & Marakas, G. (2010). Introduction to Information Systems. New York: McGrawHill. Purcell, Melanie;. (2014). The Value Of Regularly Reviewing the Chart of Accounts. Proquest, 51. Puspitawati, L., & Anggadini, S. D. (2010). Sistem Informasi Akuntansi. Bandung: Graha Ilmu. Romney, M. B., & Steinbart, P. J. (2005). Accounting Information Systems. Pearson/Prentice Hall. Rudianto. (2012). Pengantar Akuntansi Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga. Sukidjo.
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MENENGAH. Fakultas Ilmu Sosial Universitas Negeri Yogyakarta, 1-14. Suparyanto RW, S. M. (2012). KEWIRAUSAHAAN : Konsep dan Realita pada Usaha Kecil. Bandung: Alfabeta. Weygandt, Jerry J., Kimmel, Paul D., Kieso, Donald E.(2010).
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Wibowo, & Arif, A. (2008). Akuntansi Keuangan Dasar 2. Jakarta: Gramedia Widiasarana Indonesia (Grasindo). Winter, S. J. (2009). The value of information systems to small and medium-sized enterprises: Information and communications technologies as signal and symbol of legitimacy and competitiveness. Proquest, 65-91.
