DAFTAR ISI
HALAMAN JUDUL ....................................................................................
i
HALAMAN PENGESAHAN ............................................................
ii
HALAMAN MOTTO ...................................................................................
iii
HALAMAN PERSEMBAHAN ...................................................................
iv
KATA PENGANTAR ..................................................................................
v
DAFTAR ISI ................................................................................................. vii DAFTAR GAMBAR ....................................................................................
xi
Halaman BAB I.
PENDAHULUAN
1.1. Latar Belakang Masalah .................................................................
1
1.2. Pokok Permasalahan .......................................................................
5
1.3. Batasan Masalah .............................................................................
6
1.4. Tujuan Penelitian ............................................................................
6
1.5. Manfaat Penelitian ..........................................................................
7
1.6. Metodologi Penelitian .....................................................................
8
1.1.1. Obyek Penelitian ...................................................................
8
1.1.2. Metode Pengumpulan Data ...................................................
8
1.1.3. Data-data yang diperlukan .....................................................
9
1.1.4. Analisa Data ..........................................................................
9
1.7. Sistematika Penulisan .....................................................................
11
BAB II. LANDASAN TEORI 2.1. Definisi Sistem Informasi Akuntansi Persediaan .............................
13
2.1.1
Fungsi Sistem Informasi .......................................................
14
2.1.2
Tujuan Sistem Informasi Akuntansi Persediaan ..................
16
2.2. Prosedur Sistem Informasi Akuntansi Persediaan ...........................
17
2.2.1. Organisasi terkait dalam Sistem Persediaan ..........................
17
vii
2.2.2. Dokumen-dokumen yang digunakan ....................................
21
2.2.3. Laporan (Output) Sistem Akuntansi Persediaan ...................
22
2.2.4. Pengendalian Persediaan .......................................................
22
2.2.5. Pengawasan Akuntansi ..........................................................
23
2.3. Penerapan Sistem Informasi Akuntansi Terkomputerisasi ..............
25
2.4. Kegunaan, Sasaran dan Tujuan Perancangan Sistem Informasi Akuntansi Persediaan Terkomputerisasi ..........................................
26
2.5. Prosedur Perancangan Sistem Informasi Akuntansi Persediaan Terkomputerisasi .............................................................................
28
2.5.1. Perancangan Sistem Inputing data ...........................................
28
2.5.2. Pengkodean .............................................................................
30
2.5.3. Proses Input data .....................................................................
32
2.5.4. Laporan dan Informasi ............................................................
35
2.6. Stuktur Pengendalian Intern .............................................................
36
2.6.1. Pengendalian Umum (General Control) ..................................
37
2.6.2. Pengendalian Aplikasi (Application Control) .........................
40
2.6.2.1. Pengendalian Pemasukan Data (Input Control) .......
40
2.6.2.2. Pengendalian Pemrosesan (Processing Control) ......
42
2.6.2.3. Pengendalian Keluaran (Output Control) .................
43
2.7. Dampak dan Pengaruh Teknologi Komputer terhadap Sistem Informasi Akuntansi Persediaan ......................................................
44
BAB III. GAMBARAN UMUM PERUSAHAAN 3.1. Sejarah Singkat Berdirinya Perusahan .............................................
47
3.2. Visi dan Misi Perusahaan .................................................................
48
3.3. Struktur Organisasi ...........................................................................
50
3.3.1. Job Description ......................................................................
51
3.4. Personalia .........................................................................................
53
3.5. Bidang Usaha ...................................................................................
55
3.6. Prosedur Sistem Informasi pada sistem Persediaan di Bintang swalayan .........................................................................
viii
56
3.6.1. Unit Organisasi terkait ..........................................................
56
3.6.2. Dokumen dan catatan akuntansi yang digunakan .................
58
3.6.3. Sistem Pengendalian Intern di Bintang swalayan .................
59
3.6.4. Prosedur Pencatatan Persediaan pada Perusahaan dagang Bintang Swalayan ..................................................................
61
3.6.4.1. Prosedur Penjualan ...................................................
61
3.6.4.2. Prosedur Pembelian ..................................................
64
3.6.4.3. Prosedur Retur Penjualan .........................................
67
3.6.4.4. Prosedur Pencatatan dan Pembuatan Laporan Persediaan .................................................................
68
3.7. Perkembangan Sistem Informasi Akuntansi menjadi Terkomputerisasi sebagai media Pencatatan Persediaan .............................................
70
BAB IV. ANALISA DATA DAN DESAIN SISTEM INFORMASI AKUNTANSI PERSEDIAAN TERKOMPUTERISASI 4.1. Tahap Analisa .................................................................................
73
4.1.1. Analisa Struktur Organisasi ..................................................
73
4.1.2. Analisa Sistem Akuntansi pada Perusahaan Dagang Bintang Swalayan ...............................................................................
73
4.2. Desain Sistem .................................................................................
77
4.2.1. Desain Model Sistem Informasi Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan .................................
77
4.2.1.1. Sistem Manual ........................................................
79
4.2.1.2. Sistem Elektronis (Komputer) ................................
79
4.2.2. DFD (Data Flow Diagram) ...................................................
90
4.3. Desain Database Sistem Informasi Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan ...........................................
93
4.3.1. Desain Tabel Utama dan Tabel Transaksi .............................
93
4.3.2. Desain Relationship antar tabel Database Sistem Informasi Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan .................................................................. 100
ix
4.4. Desain Form dan Tampilan Masukan Sistem Informasi Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan ............... 101 4.5. Desain Laporan Sistem Informasi Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan .......................................... 108 4.6. Desain Pengkodean ........................................................................ 118 4.7. Desain Local Area Network pada Perusahan Dagang Bintang Swalayan ........................................................................... 120 4.8. Desain Pengendalian Sistem Informasi Persediaan pada Perusahaan Dagang Bintang Swalayan ............................................................. 121 4.8.1. General Control ..................................................................... 121 4.8.2. Application control ................................................................ 124 4.9. Pengujian Aplikasi .......................................................................... 126
BAB V. KESIMPULAN DAN SARAN 5.1. Kesimpulan ..................................................................................... 147 5.2. Saran ............................................................................................... 149
DAFTAR PUSTAKA .................................................................................. 151
x
DAFTAR GAMBAR Gambar 2.1
Context diagram sistem persediaan .......................................
18
Gambar 2.2
Data flow diagram system persediaan level 0 .......................
19
Gambar 2.3
Data flow diagram sistem persediaan level 1 ........................
20
Gambar 3.1
Struktur Organisasi Perusahaan Dagang “Bintang Swalayan” ..............................................................
Gambar 3.2
Flowchart Prosedur Penerimaan Kas pada Perusahaan Dagang Bintang Swalayan ...................................................................
Gambar 3.3
66
Flowchart Prosedur Retur Penjualan pada Perusahaan dagang Bintang Swalayan ..................................................................
Gambar 3.6
65
Flowchart Prosedur Penerimaan dan Pengeluaran Barang di Gudang pada Perusahaan dagang Bintang Swalayan ........
Gambar 3.5
63
Flowchart Prosedur Pembelian Persediaan pada Perusahaan dagang Bintang Swalayan .....................................................
Gambar 3.4
50
67
Flowchart Prosedur Pencatatan dan Pembuatan Laporan Persediaan pada Perusahaan Dagang Bintang Swalayan ........ 69
Gambar 4.1
Arus kerja sistem yang diusulkan ..........................................
Gambar 4.2
Desain Bagan Alir Prosedur Pembelian pada Perusahaan dagang Bintang Swalayan ..................................................................
Gambar 4.3
88
Desain Bagan alir Prosedur Pencatatan dan Pembuatan Laporan Persediaan pada Perusahaan Dagang Bintang Swalayan ......
Gambar 4.7
87
Desain Bagan Alir Prosedur Pencatatan Retur Penjualan pada Perusahaan dagang Bintang Swalayan ..................................
Gambar 4.6
86
Desain Bagan Alir Prosedur Mutasi Persediaan Barang pada Perusahaan dagang Bintang Swalayan ..................................
Gambar 4.5
85
Desain Bagan Alir Prosedur Penjualan pada Perusahaan dagang Bintang Swalayan ..................................................................
Gambar 4.4
78
89
Context Diagram Sistem Akuntansi Persediaan Terkomputerisasi pada Perusahaan Dagang Bintang Swalayan ..................................................................
xi
90
Gambar 4.8
Data Flow Diagram Level 0 Sistem Akuntansi Persediaan pada Perusahaan Dagang Bintang Swalayan ................................. 92
Gambar 4.9
Desain Relationship antar Tabel yang terjadi dalam Database ............................................................................... 100
Gambar 4.10 Login ...................................................................................... 101 Gambar 4.11 Kode Barang .......................................................................... 101 Gambar 4.12 Desain Layar Data Barang ..................................................... 102 Gambar 4.13 Input Data Barang .................................................................. 102 Gambar 4.14 Data Supplier ......................................................................... 103 Gambar 4.15 Input Data Supplier ............................................................... 103 Gambar 4.16 Input Order Pembelian .......................................................... 104 Gambar 4.17 Pembelian Barang ................................................................. 104 Gambar 4.18 Barang Masuk ....................................................................... 105 Gambar 4.19 Penjualan ............................................................................... 105 Gambar 4.20 Retur Pembelian ................................................................... 106 Gambar 4.21 Retur Penjualan .................................................................... 106 Gambar 4.22 Laporan-Laporan ................................................................... 107 Gambar 4.23 Rancangan Switchboard ....................................................... 108 Gambar 4.24 Desain Laporan Pembelian ................................................... 109 Gambar 4.25 Desain Laporan Penjualan .................................................... 110 Gambar 4.26 Desain Laporan Status Persediaan ........................................ 111 Gambar 4.27 Desain Laporan Daftar Supplier ........................................... 111 Gambar 4.28 Desain Laporan Pembelian Barang ...................................... 112 Gambar 4.29 Desain Laporan Barang Masuk ............................................. 113 Gambar 4.30 Desain Laporan Retur Pembelian ......................................... 113 Gambar 4.31 Desain Laporan Penjualan ..................................................... 114 Gambar 4.32 Desain laporan saldo barang ................................................. 115 Gambar 4.33 Desain laporan kas masuk ..................................................... 115 Gambar 4.34 Desain Nota Penjualan ......................................................... 116 Gambar 4.35 Desain Nota Retur Pembelian .............................................. 117 Gambar 4.36 Desain Nota Retur Penjualan ................................................. 117
xii
Gambar 4.37 Desain Surat Pesanan Pembelian ............................................. 118 Gambar 4.38 Desain Set Database Pasword ............................................... 126 Gambar 4.39 Kotak dialog Login ................................................................ 127 Gambar 4.40 Switchboard aplikasi ............................................................. 127 Gambar 4.41 Jendela Data Supplier ............................................................ 128 Gambar 4.42 Jendela Masukan Data Supplier ............................................ 129 Gambar 4.43 Jendela Data Barang .............................................................. 129 Gambar 4.44 Jendela Masukan Data Barang .............................................. 130 Gambar 4.45 Jendela Pembuat Kode .......................................................... 130 Gambar 4.46 History pembelian barang ...................................................... 131 Gambar 4.47 Pembelian Barang................................................................... 132 Gambar 4.48 Konfirmasi jumlah barang ..................................................... 133 Gambar 4.49 Konfirmasi apakah akan dilanjutkan ke proses barang masuk...................................................................................... 133 Gambar 4.50 Barang Masuk ........................................................................ 134 Gambar 4.51 Penjualan Tunai ..................................................................... 135 Gambar 4.52 Kotak konfirmasi kembalian .................................................. 136 Gambar 4.53 Contoh nota penjualan............................................................ 136 Gambar 4.54 Retur Pembelian .................................................................... 137 Gambar 4.55 Keterangan retur .................................................................... 138 Gambar 4.56 Contoh nota retur pembelian ................................................. 138 Gambar 4.57 Retur Penjualan ...................................................................... 139 Gambar 4.58 Contoh nota retur penjualan .................................................. 140 Gambar 4.59 Order Pembelian.................................................................... 140 Gambar 4.60 Contoh nota Surat Pesanan Pembelian .................................. 141 Gambar 4.61 Laporan – Laporan ................................................................. 141 Gambar 4.62 Laporan Daftar Supplier ......................................................... 142 Gambar 4.63 Laporan Stok Barang.............................................................. 143 Gambar 4.64 Laporan Pembelian................................................................. 143 Gambar 4.65 Laporan Barang Masuk .......................................................... 144 Gambar 4.66 Laporan Retur Pembelian ....................................................... 144
xiii
Gambar 4.67 Laporan Penjualan .................................................................. 145 Gambar 4.68 Laporan Retur Penjualan ........................................................ 145 Gambar 4.69 Laporan Saldo Barang ............................................................ 146 Gambar 4.70 Laporan Kas Masuk ............................................................... 146
xiv
