ANA ALISIS DA AN PERA ANCANGA AN SISTE EM INFOR RMASI AK KUNTANS SI PENJUA ALAN DA AN PERSE EDIAAN PADA P PT T CIPTA SUMBER S R SEJAHT TERA
SKRIPS SI
oleh Mariuss 11000426622
PRO OGRAM GANDA G SISTE EM INFORMASI DAN D AKU UNTANSI UN NIVERSIT TAS BINA A NUSANT TARA JAKART TA 2012
ANA ALISIS DA AN PERA ANCANGA AN SISTE EM INFOR RMASI AK KUNTANS SI PENJUA ALAN DA AN PERSE EDIAAN PADA P PT T CIPTA SUMBER S R SEJAHT TERA
SKRIPS SI diajukan sebagai s salaah satu syarrat untuk gelar g kesarjaanaan padaa P Program Gaanda Jenjang Pendidikaan Strata 1
oleh Mariuss 11000426622
PRO OGRAM GANDA G SISTE EM INFORMASI DAN D AKU UNTANSI UN NIVERSIT TAS BINA A NUSANT TARA JAKART TA 2012
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PERSEDIAAN PADA PT CIPTA SUMBER SEJAHTERA
SKRIPSI
Oleh
Marius 1100042622 Disetujuioleh Pembimbing
Argogalih, SE., MM
D2341
Herlin Tundjung Setijaningsih, SE., M.Si., Ak
D3344
PROGRAM GANDA SISTEM INFORMASI DAN AKUNTANSI UNIVERSITAS BINA NUSANTARA JAKARTA 2012
Halaman Pemberian Hak Cipta Non Eksklusif dari Mahasiswa ke Universitas Bina Nusantara
PERNYATAAN Dengan ini saya, Nama
: Marius
NIM
: 1100042622
Judul skripsi : ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN
DAN
PERSEDIAAN
PADA
PT
CIPTA
SUMBER
SEJAHTERA
Memberikan kepada Universitas Bina Nusantara hak non-eksklusif untuk menyimpan, memperbanyak, dan menyebarluaskan skripsi karya saya, secara keseluruhan atau hanya sebagian atau hanya ringkasannya saja, dalam bentuk format tercetak dan atau elektronik.
Menyatakan bahwa saya, akan
mempertahankan hak exclusive saya, untuk menggunakan
seluruh atau sebagian isi skripsi saya, guna pengembangan karya di masa depan, misalnya bentuk artikel, buku, perangkat lunak, ataupun sistem informasi.
Jakarta, 13 Maret 2012
Marius
iv
KATA PENGANTAR
Puji syukur dipanjatkan kepada Tuhan Yang Maha Esa karena atas berkat dan rahmat-Nya dapat menyelesaikan skripsi ini dengan tepat waktu. Skripsi ini ditulis untuk memenuhi persyaratan untuk gelar kesarjanaan pada Program Ganda Sistem Informasi dan Akuntansi Jenjang Pendidikan Strata-1. Dalam menyelesaikan skripsi ini, peneliti telah menerima berbagai bimbingan, petunjuk, dan dukungan baik secara moril maupun material dari berbagai pihak. Maka pada kesempatan ini peneliti ingin mengucapkan terima kasih kepada: 1. Prof. Dr.Ir Harjanto Prabowo, MM, selaku Rektor Universitas Bina Nusantara, Jakarta. 2. Arta Moro Sundjaja, SE., Ak., MM, selaku Ketua Jurusan Sistem Informasi dan Akuntansi. 3. Johan, S.Kom., MM, selaku Ketua Jurusan Sistem Informasi. 4. Gatot Soepriyanto, SE., Ak., M.Buss(Acc) selaku Ketua Jurusan Akuntansi. 5. Argogalih, SE., MM., selaku dosen pembimbing Jurusan Sistem Informasi. 6. Haryadi Sarjono, ST., MM., ME., selaku dosen pembimbing Jurusan Manajemen. 7. Seluruh karyawan Bagian Redaksi Majalah Rakyat Merdeka yang telah memberikan data, informasi, serta dukungan dalam menyelesaikan skripsi ini. 8. Orang tua, keluarga dan teman-teman yang telah memberikan dukungan baik secara moril maupun material.
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9. Seluruh dosen Universitas Bina Nusantara yang telah memberikan ilmu dan pengetahuan dalam perkuliahan. 10. Semua pihak yang bersangkutan dan telah membantu baik secara langsung maupun tidak langsung. Dalam
penulisan
ini,
telah
diusahakan
semaksimal
mungkin
dalam
menyempurnakan skripsi. Menyadari sepenuhnya bahwa di dalam penulisan ini masih terdapat beberapa kekurangan, oleh karena itu diharapkan saran dan kritik dari berbagai pihak guna proses penyempurnaan. Akhir kata, peneliti berharap karya ini dapat bermanfaat bagi para pembaca agar mendapatkan sumbangan ide dan masukan yang berarti.
Jakarta, 21 Januari 2011
Peneliti
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DAFTAR ISI
Halaman Judul Luar ........................................................................................................... i Halaman Judul Dalam ....................................................................................................... ii Halaman Pengesahan Hard Cover.................................................................................... iii Halaman Hak Cipta Non-Eksklusif.................................................................................. iv Abstrak ............................................................................................................................. v Kata Pengantar ................................................................................................................. vi Daftar Isi ......................................................................................................................... vii Daftar Tabel ...................................................................................................................... x Daftar Gambar ................................................................................................................. xii
BAB 1 PENDAHULUAN 1.1 Latar Belakang ................................................................................................ 1 1.2 Ruang Lingkup ................................................................................................ 3 1.3 Tujuan dan Manfaat ........................................................................................ 4 1.4 Metodologi Penelitian ..................................................................................... 5 1.5 Sistematika Penulisan ..................................................................................... 7 BAB 2 LANDASAN TEORI 2.1 Pengertian Sistem Informasi ........................................................................... 9 2.2 Pengertian Sistem Informasi Akuntansi ........................................................ 10 2.3 Kegunaan Sistem Informasi Akuntansi......................................................... 11 2.4 Komponen Sistem Informasi Akuntansi ....................................................... 12
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2.5 Siklus Sistem Informasi Akuntansi ............................................................... 12 2.6 Penjualan Tunai dan Konsinyasi ................................................................... 13 2.6.1 Penjualan Tunai.................................................................................... 13 2.6.2 Penjualan Konsinyasi .......................................................................... 13 2.7 Persediaan ..................................................................................................... 14 2.8 Object Oriented Analysis and Design (OOAD) ............................................ 15 2.8.1 Problem Domain Analysis .................................................................. 16 2.8.2 Application Domain Analysis ............................................................. 22 2.8.3 Architecture Design ............................................................................ 28 2.8.4 Component Design .............................................................................. 38 2.9 Diagram dalam Analisis dan Perancangan ................................................... 41 BAB 3 ANALISIS SISTEM BERJALAN 3.1 Latar Belakang Perusahaan ........................................................................... 43 3.2 Visi dan Misi ................................................................................................. 44 3.3 Struktur Organisasi ....................................................................................... 44 3.4 Sistem yang Berjalan..................................................................................... 55 3.5 Prosedur Operasional Sistem yang Berjalan ................................................. 57 BAB 4 ANALISIS DAN PEMBAHASAN 4.1 Analisis Dokumen ......................................................................................... 59 4.1.1The Task ............................................................................................... 59 4.1.2 Problem Domain ................................................................................. 66 4.1.3 Application Domain ............................................................................ 79 4.1.4 Recommendation............................................................................... 122 4.2 Perancangan Sistem Informasi .................................................................... 124 viii
4.2.1 Task .................................................................................................. 124 4.2.2 Correction To The Analysis ............................................................. 125 4.2.3 Technical Platform ........................................................................... 128 4.2.4 Architecture and Component ............................................................ 129 4.2.5 Component........................................................................................ 133 4.2.6 Recommendation .............................................................................. 139 BAB 5 PENUTUP 5.1 Simpulan...................................................................................................... 142 5.2 Saran ............................................................................................................ 143
DAFTAR PUSTAKA ................................................................................................... 145 DAFTAR RIWAYAT HIDUP...................................................................................... 146 LAMPIRAN SURAT SURVEI
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DAFTAR TABEL
Tabel 2.1 Contoh Event Table ........................................................................................ 18 Tabel 2.2 Different Form of Distribution in a Client-Server Architecture ..................... 33 Tabel 4.1 System Definition dengan Kriteria FACTOR ................................................. 60 Tabel 4.2 Application Domain ........................................................................................ 65 Tabel 4.3 Event Table Perusahaan .................................................................................. 78 Tabel 4.4 Actor Table Perusahaan .................................................................................. 79 Tabel 4.5 Actor Spesification SPG ................................................................................ 81 Tabel 4.6 Actor Spesification Product Executive .......................................................... 81 Tabel 4.7 Actor Spesification Bagian Gudang ................................................................ 82 Tabel 4.8 Actor Spesification EDP ................................................................................. 82 Tabel 4.9 Actor Spesification Bagian Akuntansi ............................................................ 83 Tabel 4.10 Use Case Description Membuat List Order .................................................. 83 Tabel 4.11 Use Case Description Membuat DSR .......................................................... 84 Tabel 4.12 Use Case Description Membuat Surat Retur ............................................... 84 Tabel 4.13 Use Case Description Mendata Retail .......................................................... 85 Tabel 4.14 Use Case Description Membuat Form Order ................................................ 85 Tabel 4.15 Use Case Description Mengecek Ketersediaan Barang ................................ 86 Tabel 4.16 Use Case Description Membuat Surat Jalan ................................................. 86 Tabel 4.17 Use Case Description Mendata Barang ........................................................ 87 Tabel 4.18 Use Case Description Mengupdate Persediaan ............................................. 88 Tabel 4.19 Use Case Description Membuat Laporan Persediaan ................................... 88
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Tabel 4.20 Use Case Description Membuat SRP............................................................ 89 Tabel 4.21 Use Case Description Membuat Kwitansi .................................................... 90 Tabel 4.22 Function List Membuat List Order ............................................................... 90 Tabel 4.23 Function List Membuat DSR ........................................................................ 91 Tabel 4.24 Function List Membuat Surat Retur ............................................................. 91 Tabel 4.25 Function List Laporan Persediaan................................................................. 91 Tabel 4.26 Function List Mendata Retail........................................................................ 92 Tabel 4.27 Function List Membuat Form Order ............................................................. 92 Tabel 4.28 Function List Mengecek Ketersediaan Barang ............................................. 92 Tabel 4.29 Function List Membuat Surat Jalan .............................................................. 93 Tabel 4.30 Function List Mendata Barang ...................................................................... 93 Tabel 4.31 Function List Mengupdate Persediaan ......................................................... 93 Tabel 4.32 Function List Membuat SRP ......................................................................... 94 Tabel 4.33 Function List Membuat Kwitansi Pembayaran ............................................. 94 Tabel 4.34 Specification of Function .............................................................................. 95 Tabel 4.35 Dialoque Style ............................................................................................... 96 Tabel 4.36 Development Technology PT. Cipta Sumber Sejahtera ............................. 124 Tabel 4.37 Quality Goals Perusahaan ........................................................................... 125 Tabel 4.37 Gantt Chart .................................................................................................. 141
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DAFTAR GAMBAR
Gambar 2.1 Aktivitas Utama dan Hasil dalam OOA&D ................................................ 16 Gambar 2.2 Aktivitas dalam Problem Domain Modeling ............................................. 17 Gambar 2.3 Generalization structure .............................................................................. 19 Gambar 2.4 Contoh Cluster ............................................................................................ 20 Gambar 2.5 Association Structure ................................................................................. 21 Gambar 2.6 Contoh dari Statechart Diagram ................................................................. 22 Gambar 2.7 Application domain analysis ....................................................................... 23 Gambar 2.8 Use Case ..................................................................................................... 25 Gambar 2.9 Aktivitas dalam Architectural Design ......................................................... 29 Gambar 2.10 Layered Architecture Pattern .................................................................... 31 Gambar 2.11 Generic Architecture Pattern .................................................................... 32 Gambar 2.12 The Client-Server Architecture Pattern .................................................... 33 Gambar 2.13 Deployment Diagram for the Centralized Pattern ..................................... 35 Gambar 2.14 Deployment diagram for the Distributed Pattern ...................................... 36 Gambar 2.15 Deployment Diagram for the Decentralized Pattern ................................ 38 Gambar 2.16 Component Design .................................................................................... 39 Gambar 3.1 Struktur Organisasi PT Cipta Sumber Sejahtera ........................................ 45 Gambar 3.2 Rich Picture Sistem yang Berjalan .............................................................. 56 Gambar 4.1 Usulan Sistem ............................................................................................. 62 Gambar 4.2 Cluster Retail .............................................................................................. 66 Gambar 4.3 Cluster Barang ............................................................................................. 66
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Gambar 4.4 Cluster Dokumen ........................................................................................ 67 Gambar 4.5 Class Diagram ............................................................................................. 68 Gambar 4.6 Statechart Diagram Retail .......................................................................... 73 Gambar 4.7 Statechart Diagram Counter ....................................................................... 73 Gambar 4.8 Statechart Diagram Reseller ....................................................................... 74 Gambar 4.9 Statechart Diagram Butik ............................................................................ 74 Gambar 4.10 Statechart Diagram List Order .................................................................. 74 Gambar 4.11 Statechart Diagram Barang ....................................................................... 74 Gambar 4.12 Statechart Diagram Form Order ................................................................ 75 Gambar 4.13 Statechart Diagram Detail List Order ....................................................... 75 Gambar 4.14 Statechart Diagram Surat Jalan ................................................................. 75 Gambar 4.15 Statechart Diagram Surat Retur ................................................................ 75 Gambar 4.16 Statechart Diagram DSR .......................................................................... 76 Gambar 4.17 Statechart Diagram Detail DSR ............................................................... 76 Gambar 4.18 Statechart Diagram SRP ........................................................................... 76 Gambar 4.19 Statechart Diagram Pembayaran ............................................................... 77 Gambar 4.20 Use Case Diagram Perusahaan ................................................................. 80 Gambar 4.21 Navigation Diagram .................................................................................. 97 Gambar 4.22 Interface Login SPG/SPB ......................................................................... 98 Gambar 4.23 Interface Login Admin ............................................................................. 98 Gambar 4.24 Interface Membuat List Order ................................................................... 99 Gambar 4.25 Interface Membuat DSR ......................................................................... 100 Gambar 4.26 Interface Membuat Surat Retur .............................................................. 101 Gambar 4.27 Interface Mendata Retail ......................................................................... 102 xiii
Gambar 4.28 Interface Membuat Form Order ............................................................. 103 Gambar 4.29 Interface Mengecek Ketersediaan Barang............................................... 104 Gambar 4.30 Interface Membuat Surat Jalan ................................................................ 105 Gambar 4.31 Interface Mendata Barang ...................................................................... 106 Gambar 4.32 Interface Mengupdate Persediaan ........................................................... 107 Gambar 4.33 Interface Membuat Laporan Persediaan .................................................. 108 Gambar 4.34 Interface Membuat SRP .......................................................................... 109 Gambar 4.35 Interface Membuat Kwitansi ................................................................... 110 Gambar 4.36 Sequence Diagram Pendataan Barang .................................................... 111 Gambar 4.37 Sequence Diagram Pendataan Retail....................................................... 112 Gambar 4.38 Sequence Diagram Membuat List Order ................................................ 113 Gambar 4.39 Sequence Diagram Membuat Form Order ............................................. 114 Gambar 4.40 Sequence Diagram Membuat Surat Jalan ............................................... 115 Gambar 4.41 Sequence Diagram Membuat Surat Retur .............................................. 116 Gambar 4.42 Sequence Diagram Mengupdate Persediaan ........................................... 117 Gambar 4.43 Sequence Diagram Membuat DSR ...................................................... 118 Gambar 4.44 Sequence Diagram Membuat SRP .......................................................... 119 Gambar 4.45 Sequence Diagram Membuat Laporan Persediaan ................................ 120 Gambar 4.46 Sequence Diagram Membuat Kwitansi Pembayaran ............................. 121 Gambar 4.47 Component Diagram Perusahaan ........................................................... 130 Gambar 4.48 Deployment Diagram Perusahaan .......................................................... 131 Gambar 4.49 Standarts Pesan Kesalahan Login User ................................................. 132 Gambar 4.50 Standarts Pesan Konfirmasi Penambahan/Pengurangan Stok ................ 132 Gambar 4.51 Standarts Konfirmasi Berhasil Mengedit Produk.................................... 132 xiv
Gambar 4.52 Standarts Konfirmasi Berhasil Mengnon-aktifkan Produk ..................... 132 Gambar 4.53 Function Component Perusahaan ............................................................ 133 Gambar 4.54 Revised Statechart Diagram Retail ......................................................... 135 Gambar 4.55 Revised Statechart Diagram Counter ...................................................... 135 Gambar 4.56 Revised Statechart Diagram Reseller ...................................................... 136 Gambar 4.57 Revised Statechart Diagram Butik .......................................................... 136 Gambar 4.58 Revised Statechart Diagram List Order .................................................. 136 Gambar 4.59 Revised Statechart Diagram Barang ....................................................... 136 Gambar 4.60 Revised Statechart Diagram Form Order ................................................ 137 Gambar 4.61 Revised Statechart Diagram Detail List Order........................................ 137 Gambar 4.62 Revised Statechart Diagram Surat Jalan ................................................. 137 Gambar 4.63 Revised Statechart Diagram Surat Retur ................................................. 137 Gambar 4.64 Revised Statechart Diagram DSR ........................................................... 138 Gambar 4.65 Revised Statechart Diagram Detail DSR ................................................ 138 Gambar 4.66 Revised Statechart Diagram SRP ............................................................ 138 Gambar 4.67 Revised Statechart Diagram Pembayaran ............................................... 138
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DAFTAR LAMPIRAN
Lampiran 1
Surat Jalan…………………………………………………………….L.1
Lampiran 2
Daily Sales Report……………………………………………………L.2
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