KATA PENGANTAR Puji syukur penulis panjatkan kehadirat Tuhan yang Maha Esa karena atas kehendak-Nya penelitian berjudul “Aplikasi Akuntansi Perdagangan Berbasis Web pada Divisi Perdagangan Umum, Cathering dan Citra Mart Koperasi Citra IT Telkom Bandung” ini dapat terselesaikan. Proyek akhir ini merupakan pengembangan aplikasi akuntansi perdagangan dengan studi kasus pada Koperasi Citra Telekomunikasi yang berlokasi di Institut Teknologi Telkom Bandung. Aplikasi ini dapat menangani transaksi pencatatan pembelian dari supplier, penjualan , retur pembelian, retur penjualan, pengecekan aktivitas keluar masuk barang, persediaan akhir, pembayaran transaksi, penggajian,pengupahan, penjurnalan dengan metode periodik, buku besar dan laporan laba rugi. Semua fungsionalitas tersebut merupakan kegiatan bisnis dari Tiga divisi jenis usaha dagang yang ada di Koperasi Citra Telekomunikasi yaitu divisi perdagangan umum, divisi cathering, dan divisi citra mart. Aplikasi ini dirancang dan dibangun agar dapat menangani ketiga divisi tersebut dengan menggunakan Satu database yang terintegrasi. Pada kesempatan ini Penulis mengucapkan terima kasih kepada Bapak Taufan D Tambunan dan Ibu Fitri Sukmawati yang telah dengan sabar membimbing dan mengajari Penulis dalam menyelesaikan karya ilmiah ini. Penulis juga mengucapkan terima kasih pada Koperasi Citra Telekomunikasi yang memberikan kesempatan untuk dapat menganalisis proses bisnis di Koperasi Citra Telekomunikasi dan mengembangkan aplikasi akuntansinya. Harapan Penulis agar karya ini dapat berguna khususnya bagi civitas akademika prodi Komputerisasi Akuntansi dan umumnya seluruh lapisan masyrakat. Kedepannya, Penulis akan mengembangkan aplikasi ini agar memiliki fungsionalitas dan kelebihan lainnya serta dapat di terapkan pada seluruh perusahaan yang berjenis perdagangan.
Bandung, 30 Agustus 2012 Penulis
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DAFTAR ISI KATA PENGANTAR .................................................................................................................... i ABSTRAK ...................................................................................................................................ii ABSTRACT ................................................................................................................................ iii DAFTAR ISI ............................................................................................................................... iv DAFTAR GAMBAR ................................................................................................................... vii DAFTAR TABEL ......................................................................................................................... xi DAFTAR LAMPIRAN................................................................................................................ xiv 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 ......................................................................................................... 6
BAB 2 TINJAUAN PUSTAKA ..................................................................................................... 7 2.1
Sistem ............................................................................................................................ 7
2.2
Akuntansi ....................................................................................................................... 7
2.3
Pencatatan Jurnal Perusahaan Dagang Sistem Periodik .............................................. 13
2.4
Siklus Akuntansi ........................................................................................................... 14
2.5
Perusahaan Dagang ..................................................................................................... 14
2.6
Sistem Akuntansi ......................................................................................................... 15
2.7
Framework Symfony .................................................................................................... 16
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2.8
Flowmap ...................................................................................................................... 17
2.9
UML (Unified Modeling Language) .............................................................................. 19
2.10 Entity Relationship Diagram ......................................................................................... 21 2.11 Aplikasi Berbasis Web .................................................................................................. 21 2.12 Database MySQL .......................................................................................................... 22 BAB 3 ANALISIS DAN PERANCANGAN ................................................................................... 24 3.1
Gambaran Sistem Saat Ini (atau Produk) ..................................................................... 24
3.1.1 Analisis Sistem Berjalan ............................................................................................... 24 3.1.2 Analisis Sistem Usulan ................................................................................................. 36 3.2
Analisis Kebutuhan Sistem ........................................................................................... 48
3.1.3 Usecase Diagram.......................................................................................................... 48 3.1.4 Usecase Scenario ......................................................................................................... 49 3.1.5 Class Diagram............................................................................................................... 61 3.1.6 Activity Diagram ........................................................................................................... 61 3.3
Perancangan Basis Data ............................................................................................... 63
3.3.1 Entity Relationship Diagram ......................................................................................... 63 3.3.2 Diagram Relasi Antar Tabel .......................................................................................... 64 3.3.3 Struktur Tabel .............................................................................................................. 65 3.4
Kebutuhan Perangkat Keras dan Perangkat Lunak ...................................................... 74
3.4.1 Kebutuhan Perangkat Keras Server.............................................................................. 74 3.4.2 Kebutuhan Perangkat Keras Client............................................................................... 74 3.4.3 Kebutuhan Perangkat Lunak Server ............................................................................. 74 3.4.4 Kebutuhan Perangkat Lunak Client .............................................................................. 75 BAB 4 IMPLEMENTASI DAN PENGUJIAN ............................................................................... 76 4.1
Implementasi ............................................................................................................... 76
4.1.1 Implementasi File System ............................................................................................ 76
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4.1.2 Implementasi File Basis Data ....................................................................................... 79 4.1.3 Implementasi Aplikasi .................................................................................................. 80 4.2
Pengujian ..................................................................................................................... 94
4.2.1 Pengujian Manual ........................................................................................................ 94 4.2.2 Pengujian Fungsionalitas ............................................................................................. 95 BAB 5 PENUTUP .................................................................................................................. 111 5.1
Kesimpulan ................................................................................................................ 111
5.2
Saran .......................................................................................................................... 111
DAFTAR REFERENSI.............................................................................................................. 112 LAMPIRAN ........................................................................................................................... 113
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DAFTAR GAMBAR Gambar 2.1 Contoh Laporan Laba Rugi .............................................................................................. 10 Gambar 2.2 Contoh Laporan Perubahan Modal ................................................................................ 11 Gambar 2.3 Contoh Laporan Neraca .................................................................................................. 12 Gambar 2.4 Contoh Laporan Arus Kas ............................................................................................... 13 Gambar 2.5 Diagram Sistem Akuntansi .............................................................................................. 16 Gambar 3.1 Proses Bisnis Pembelian Perdagangan Umum Berjalan.................................................. 24 Gambar 3.2 Proses Bisnis Pembelian Citra Mart Sistem Berjalan ...................................................... 26 Gambar 3.3 Proses Bisnis Pembelian Cathering Sistem Berjalan ....................................................... 28 Gambar 3.4 Proses Bisnis Penjualan Perdagangan Umum Sistem Berjalan ....................................... 29 Gambar 3.5 Proses Bisnis Penjualan Citra Mart Sistem Berjalan ....................................................... 30 Gambar 3.6 Proses Bisnis Penjualan Cathering Sistem Berjalan ........................................................ 31 Gambar 3.7 Proses Bisnis Penggajian Perdagangan Umum Sistem Berjalan ..................................... 32 Gambar 3.8 Proses Bisnis Penggajian Citra Mart Sistem Berjalan ...................................................... 33 Gambar 3.9 Proses Bisnis Penggajian Cathering Sistem Berjalan ....................................................... 34 Gambar 3.10 Proses Bisnis Pelaporan Sistem Berjalan ...................................................................... 35 Gambar 3.11 Proses Bisnis Pembelian Perdagangan Umum Sistem Usulan ...................................... 36 Gambar 3.12 Proses Bisnis Pembelian Citra Mart Sistem Usulan ...................................................... 38 Gambar 3.13 Proses Bisnis Pembelian Cathering Sistem Usulan ....................................................... 40 Gambar 3.14 Proses Bisnis Penjualan Perdagangan Umum Sistem Usulan ....................................... 41 Gambar 3.15 Proses Bisnis Penjualan Citra Mart Sistem Usulan ........................................................ 42 Gambar 3.16 Proses Bisnis Penjualan Cathering Sistem Usulan ........................................................ 43 Gambar 3.17 Proses Bisnis Penjualan Cathering Sistem Usulan ........................................................ 44 Gambar 3.18 Proses Bisnis Penggajian Citra Mart Sistem Usulan ...................................................... 45 Gambar 3.19 Proses Bisnis Penggajian Cathering Sistem Usulan ....................................................... 46 Gambar 3.20 Proses Bisnis Sistem Pelaporan Usulan ........................................................................ 47 Gambar 3.21 Usecase Sistem Usulan ................................................................................................. 48 Gambar 3.22 ER Diagram ................................................................................................................... 63 Gambar 3.23 Diagram Relasi Antar Tabel ........................................................................................... 64 Gambar 4.1 Implementasi File Basis Data .......................................................................................... 79
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Gambar 4.2 Implementasi Portal 3 Divisi ........................................................................................... 80 Gambar 4.3 Implementasi Login Masing-Masing Divisi ..................................................................... 80 Gambar 4.4 Implementasi Halaman Awal Divisi Perdagangan Umum ............................................... 81 Gambar 4.5 Implementasi Masukan Data Pemesanan Pembelian..................................................... 81 Gambar 4.6 Implementasi Tampil Data Pemesanan Pembelian ........................................................ 82 Gambar 4.7 Implementasi Tampil Detail Pemesanan Pembelian ...................................................... 82 Gambar 4.8 Implementasi Masukan Data Penerimaan Barang Berdasarkan Pemesanan ................. 82 Gambar 4.9 Implementasi Masukan Data Peneriman Barang ........................................................... 83 Gambar 4.10 Implmentasi Tampil Data Penerimaan Barang ............................................................. 83 Gambar 4.11 Implementasi Tampil Detail Penerimaan Barang ......................................................... 84 Gambar 4.12 Implementasi Jurnal Umum Saat Penerimaan Barang ................................................. 84 Gambar 4.13 Implementasi Maukan Id Penerimaan Barang Untuk Pembayaran .............................. 84 Gambar 4.14 Implementasi Pembayaran Pembelian ......................................................................... 85 Gambar 4.15 Implementasi Tampil Data Pembayaran....................................................................... 85 Gambar 4.16 Implementasi Jurnal Umum Saat Pembayaran Pembelian ........................................... 86 Gambar 4.17 Implementasi Masukan Data Pemesanan Penjualan .................................................... 86 Gambar 4.18 Implementasi Tampil Data Pemesanann Penjualan ..................................................... 87 Gambar 4.19 Implementasi Tampil Data Detail Pemesanan Penjualan ............................................. 87 Gambar 4.20 Implementasi Masukan Id Pemesanan Penjualan ........................................................ 87 Gambar 4.21 Implementasi Masukan Data Penjualan ....................................................................... 88 Gambar 4.22 Implementasi Tampil Data Penjualan ........................................................................... 88 Gambar 4.23 Implementasi Tampil Data Detail Penjualan................................................................. 88 Gambar 4.24 Implementasi Jurnal Umum Penjualan ......................................................................... 89 Gambar 4.25 Implementasi Masukan Id Penjualan ........................................................................... 89 Gambar 4.26 Implementasi Pembayaran Penjualan .......................................................................... 90 Gambar 4.27 Implementasi Tampil Data Pembayaran Penjualan ...................................................... 90 Gambar 4.28 Implementasi Retur Pembelian .................................................................................... 91 Gambar 4.29 Implementasi Jurnal Umum Retur Pembelian .............................................................. 91 Gambar 4.30 Implementasi Aktivitas Barang ..................................................................................... 92 Gambar 4.31 Implementasi Tampil Buku Besar ................................................................................. 92 Gambar 4.32 Implementasi Tampil Laporan Laba Rugi ...................................................................... 93
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Gambar 2.1 Contoh Laporan Laba Rugi .............................................................................................. 10 Gambar 2.2 Contoh Laporan Perubahan Modal ................................................................................ 11 Gambar 2.3 Contoh Laporan Neraca .................................................................................................. 12 Gambar 2.4 Contoh Laporan Arus Kas ............................................................................................... 13 Gambar 2.5 Diagram Sistem Akuntansi .............................................................................................. 16 Gambar 3.1 Proses Bisnis Pembelian Perdagangan Umum Berjalan.................................................. 24 Gambar 3.2 Proses Bisnis Pembelian Citra Mart Sistem Berjalan ...................................................... 26 Gambar 3.3 Proses Bisnis Pembelian Cathering Sistem Berjalan ....................................................... 28 Gambar 3.4 Proses Bisnis Penjualan Perdagangan Umum Sistem Berjalan ....................................... 29 Gambar 3.5 Proses Bisnis Penjualan Citra Mart Sistem Berjalan ....................................................... 30 Gambar 3.6 Proses Bisnis Penjualan Cathering Sistem Berjalan ........................................................ 31 Gambar 3.7 Proses Bisnis Penggajian Perdagangan Umum Sistem Berjalan ..................................... 32 Gambar 3.8 Proses Bisnis Penggajian Citra Mart Sistem Berjalan ...................................................... 33 Gambar 3.9 Proses Bisnis Penggajian Cathering Sistem Berjalan ....................................................... 34 Gambar 3.10 Proses Bisnis Pelaporan Sistem Berjalan ...................................................................... 35 Gambar 3.11 Proses Bisnis Pembelian Perdagangan Umum Sistem Usulan ...................................... 36 Gambar 3.12 Proses Bisnis Pembelian Citra Mart Sistem Usulan ...................................................... 38 Gambar 3.13 Proses Bisnis Pembelian Cathering Sistem Usulan ....................................................... 40 Gambar 3.14 Proses Bisnis Penjualan Perdagangan Umum Sistem Usulan ....................................... 41 Gambar 3.15 Proses Bisnis Penjualan Citra Mart Sistem Usulan ........................................................ 42 Gambar 3.16 Proses Bisnis Penjualan Cathering Sistem Usulan ........................................................ 43 Gambar 3.17 Proses Bisnis Penjualan Cathering Sistem Usulan ........................................................ 44 Gambar 3.18 Proses Bisnis Penggajian Citra Mart Sistem Usulan ...................................................... 45 Gambar 3.19 Proses Bisnis Penggajian Cathering Sistem Usulan ....................................................... 46 Gambar 3.20 Proses Bisnis Sistem Pelaporan Usulan ........................................................................ 47 Gambar 3.21 Usecase Sistem Usulan ................................................................................................. 48 Gambar 3.22 ER Diagram ................................................................................................................... 63 Gambar 3.23 Diagram Relasi Antar Tabel ........................................................................................... 64 Gambar 4.1 Implementasi File Basis Data .......................................................................................... 79
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Gambar 4.2 Implementasi Portal 3 Divisi ........................................................................................... 80 Gambar 4.3 Implementasi Login Masing-Masing Divisi ..................................................................... 80 Gambar 4.4 Implementasi Halaman Awal Divisi Perdagangan Umum ............................................... 81 Gambar 4.5 Implementasi Masukan Data Pemesanan Pembelian..................................................... 81 Gambar 4.6 Implementasi Tampil Data Pemesanan Pembelian ........................................................ 82 Gambar 4.7 Implementasi Tampil Detail Pemesanan Pembelian ...................................................... 82 Gambar 4.8 Implementasi Masukan Data Penerimaan Barang Berdasarkan Pemesanan ................. 82 Gambar 4.9 Implementasi Masukan Data Peneriman Barang ........................................................... 83 Gambar 4.10 Implmentasi Tampil Data Penerimaan Barang ............................................................. 83 Gambar 4.11 Implementasi Tampil Detail Penerimaan Barang ......................................................... 84 Gambar 4.12 Implementasi Jurnal Umum Saat Penerimaan Barang ................................................. 84 Gambar 4.13 Implementasi Maukan Id Penerimaan Barang Untuk Pembayaran .............................. 84 Gambar 4.14 Implementasi Pembayaran Pembelian ......................................................................... 85 Gambar 4.15 Implementasi Tampil Data Pembayaran....................................................................... 85 Gambar 4.16 Implementasi Jurnal Umum Saat Pembayaran Pembelian ........................................... 86 Gambar 4.17 Implementasi Masukan Data Pemesanan Penjualan .................................................... 86 Gambar 4.18 Implementasi Tampil Data Pemesanann Penjualan ..................................................... 87 Gambar 4.19 Implementasi Tampil Data Detail Pemesanan Penjualan ............................................. 87 Gambar 4.20 Implementasi Masukan Id Pemesanan Penjualan ........................................................ 87 Gambar 4.21 Implementasi Masukan Data Penjualan ....................................................................... 88 Gambar 4.22 Implementasi Tampil Data Penjualan ........................................................................... 88 Gambar 4.23 Implementasi Tampil Data Detail Penjualan................................................................. 88 Gambar 4.24 Implementasi Jurnal Umum Penjualan ......................................................................... 89 Gambar 4.25 Implementasi Masukan Id Penjualan ........................................................................... 89 Gambar 4.26 Implementasi Pembayaran Penjualan .......................................................................... 90 Gambar 4.27 Implementasi Tampil Data Pembayaran Penjualan ...................................................... 90 Gambar 4.28 Implementasi Retur Pembelian .................................................................................... 91 Gambar 4.29 Implementasi Jurnal Umum Retur Pembelian .............................................................. 91 Gambar 4.30 Implementasi Aktivitas Barang ..................................................................................... 92 Gambar 4.31 Implementasi Tampil Buku Besar ................................................................................. 92 Gambar 4.32 Implementasi Tampil Laporan Laba Rugi ...................................................................... 93
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DAFTAR TABEL Tabel 1.1 Penjadwalan Proyek ................................................................................... 6 Tabel 2.1 Perbandingan Pencatatan Jurnal Transaksi Menggunakan Sistem Periodik Dan Perpetual .......................................................................................................... 14 Tabel 2.2 Simbol-Simbol Flowmap .......................................................................... 18 Tabel 2.3 Simbol-Simbol Pada Use Case Diagram ................................................... 20 Tabel 2.4 Simbol Entity Relationship Diagram ........................................................ 21 Tabel 3.1 Usecase Scenario Mencatat Penerimaan Barang .................................... 49 Tabel 3.2 Mencatat Retur Pembelian ..................................................................... 50 Tabel 3.3 Mencetak Rekap Pembelian .................................................................... 50 Tabel 3.4 Menghitung diskon pembelian................................................................ 51 Tabel 3.5 Mencatat Penjualan Barang .................................................................... 52 Tabel 3.6 Mencetak Faktur Penjualan .................................................................... 53 Tabel 3.7 Mencatat Retur Penjualan ...................................................................... 54 Tabel 3.8 Mencetak Rekap Penjualan ..................................................................... 54 Tabel 3.9 Menghitung Diskon Penjualan ................................................................ 55 Tabel 3.10 Mencatat Stock Opname ....................................................................... 56 Tabel 3.11 Cek Aktivitas Barang .............................................................................. 57 Tabel 3.12 Mencetak Rekap Persediaan Barang ..................................................... 57 Tabel 3.13 Mencatat Biaya-Biaya............................................................................ 58 Tabel 3.14 Mencetak Laporan Laba/Rugi................................................................ 59 Tabel 3.15 Hitung Gaji ............................................................................................ 60 Tabel 3.16 Struktur Tabel Absen ............................................................................. 65 Tabel 3.17 Struktur Tabel Akun .............................................................................. 65 Tabel 3.18 Struktur Tabel Barang ........................................................................... 65 Tabel 3.19 Struktur Tabel Bayarpembelian ............................................................. 65 Tabel 3.20 Struktur Tabel Bayarpenjualan .............................................................. 66 Tabel 3.21 Struktur Tabel Detailjurnal .................................................................... 66 Tabel 3.22 Struktur Tabel Detailorderpemb ........................................................... 66 Tabel 3.23 Struktur Tabel Detailorderpenjualan ..................................................... 66
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Tabel 3.24 Struktur Tabel Detailpenerimaan .......................................................... 67 Tabel 3.25 Struktur Tabel Detailpenjualan ............................................................. 67 Tabel 3.26 Struktur Tabel Detailreturpem .............................................................. 67 Tabel 3.27 Struktur Tabel Detailreturpenj ............................................................. 67 Tabel 3.28 Struktur Tabel Detailsaldoawalakun ..................................................... 68 Tabel 3.29 Struktur Tabel Detailstockopname ........................................................ 68 Tabel 3.30 Struktur Tabel Gajidagang ..................................................................... 68 Tabel 3.31 Struktur Tabel Jenisbarang .................................................................... 68 Tabel 3.32 Struktur Tabel Jurnal ............................................................................. 69 Tabel 3.33 Struktur Tabel Linkakun ........................................................................ 69 Tabel 3.34 Struktur Tabel Member ......................................................................... 69 Tabel 3.35 Struktur Tabel Orderpembelian ............................................................ 69 Tabel 3.36 Struktur Tabel Orderpenjualan ............................................................. 70 Tabel 3.37 Struktur Tabel Pegawai ......................................................................... 70 Tabel 3.38 Struktur Tabel Penerimaanbrg .............................................................. 70 Tabel 3.39 Struktur Tabel Penjualan ....................................................................... 71 Tabel 3.40 Struktur Tabel Returpembelian ............................................................. 71 Tabel 3.41 Struktur Tabel Returpenjualan .............................................................. 71 Tabel 3.42 Struktur Tabel Saldoawalakun ............................................................... 71 Tabel 3.43 Struktur Tabel Sgp ................................................................................. 72 Tabel 3.44 Struktur Tabel Stockopname ................................................................. 72 Tabel 3.45 Struktur Tabel Sup ................................................................................. 72 Tabel 3.46 Struktur Tabel Supplier ......................................................................... 72 Tabel 3.47 Struktur Tabel Upahdagang .................................................................. 73 Tabel 3.48 Kebutuhan Perangkat Keras Server ....................................................... 74 Tabel 3.49 Kebutuhan Perangkat Keras Client ........................................................ 74 Tabel 3.50 Kebutuhan Perangkat Lunak Server ...................................................... 74 Tabel 3.51 Kebutuhan Perangkat Lunak Client ....................................................... 75 Tabel 4.1 File Sistem Aplikasi Divisi Perdagangan Umum ....................................... 76 Tabel 4.2 File Sistem Aplikasi Divisi Cathering ......................................................... 77 Tabel 4.3 File Sistem Aplikasi Divisi Citra Mart ....................................................... 77 Tabel 4.4 File Sistem Aplikasi Divisi Accounting ...................................................... 78
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Tabel 4.5 Pengujian Manual Transaksi .................................................................... 94 Tabel 4.6 Pengujian Manual Laporan Laba Rugi ..................................................... 95 Tabel 4.7 Pengujian Login ....................................................................................... 95 Tabel 4.8 Pengujian Data Pegawai .......................................................................... 96 Tabel 4.9 Pengujian Data Absen Pegawai ............................................................... 97 Tabel 4.10 Pengujian Data Standar Gaji .................................................................. 98 Tabel 4.11 Pengujian Standar Upah ........................................................................ 99 Tabel 4.12 Pengujian Penggajian Pegawai ............................................................ 100 Tabel 4.13 Pengujian Pengupahan Pegawai ......................................................... 101 Tabel 4.14 Pengujian Data Jenis Barang ............................................................... 101 Tabel 4.15 Pengujian Data Barang ........................................................................ 102 Tabel 4.16 Pengujian Data Supplier ..................................................................... 103 Tabel 4.17 Pengujian Data Member ..................................................................... 103 Tabel 4.18 Pengujian Input Data Purchase Order ................................................. 104 Tabel 4.19 Pengujian Data Penerimaan Barang .................................................... 105 Tabel 4.20 Pengujian Data Sales Order ................................................................. 107 Tabel 4.21 Pengujian Data Penjualan ................................................................... 108 Tabel 4.22 Pengujian Data Pembayaran ............................................................... 109
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DAFTAR LAMPIRAN Lampiran 7.1 Lampiran Daftar Rekening Akuntansi Sistem Berjalan .................... 113 Lampiran 7.2 Lampiran Class Diagram .................................................................. 114 Lampiran 7.3 Lampiran Activity Diagram Divisi Perdagangan Umum ................... 115 Lampiran 7.4 Activity Diagram Divisi Cathering .................................................... 116 Lampiran 7.5 Activity Diagram Divisi Citra Mart ................................................... 117 Lampiran 7.6 Activity Diagram Bagian Accounting ............................................... 118
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