Universitas Bina Nusantara
School of Information Systems Jurusan Sistem Informasi dan Akuntansi Tugas Akhir Sarjana Strata 1 Sistem Informasi dan Akuntansi Semester Genap 2013/2014
ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM PRODUCTION CONTROL SM
Denisa Rani 1301028873
Abstract
The purpose of research is to analysis and design of production control systems accounting information related to controlling of production in SM. Design method which is used in designing the new systems is the concept of Object Oriented Analysis and Design (OOAD). Analysis and design phases will follow Satzinger method and using the notation Unified Modeling Language (UML diagram). The result of the analysis and design of production system is a web based application that helps activities and business processes that occur within the company especially in production activity in terms of production control. The conclusion, to support the design of accounting information systems has created the need for improvement in guidance and training to all employees use systems so the the process of transfer of the production process from manual can went well.
Keywords: Production control, OOAD, UML
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Universitas Bina Nusantara
School of Information Systems Jurusan Sistem Informasi dan Akuntansi Tugas Akhir Sarjana Strata 1 Sistem Informasi dan Akuntansi Semester Genap 2013/2014
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGENDALIAN PRODUKSI PADA SM
Denisa Rani 1301028873 Abstrak
Tujuan Penelitian adalah untuk analisis dan perancangan sistem informasi akuntansi pengendalian produksi berkaitan dengan pengendalian produksi pada SM. Metode perancangan yang digunakan dalam merancang sistem yang baru adalah dengan konsep Object Oriented Analysys and Design (OOAD). Tahapan analisis dan perancangan akan mengikuti metode Satzinger dan menggunakan notasi Unified Modelling Language (UML Diagram). Hasil analisis dan perancangan sistem informasi produksi yang dicapai adalah aplikasi berbasis web yang membantu aktivitas dan proses bisnis yang terjadi didalam perusahaan, khususnya pada aktivitas produksi dalam hal pengendalian produksi. Kesimpulannya, untuk mendukung rancangan sistem informasi akuntansi yang telah dibuat perlu adanya peningkatan dalam pengarahan dan pelatihan penggunaan sistem kepada semua karyawan sehingga proses pengalihan proses produksi dari yang tadinya manual dapat berjalan lancar.
Kata Kunci : Pengendalian produksi, OOAD, UML
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Kata Pengantar Puji syukur penulis panjatkan kepada Tuhan Yang Maha Esa untuk limpahan rahmat dan karunia-Nya sehingga penulisan Skripsi yang berjudul “Analisis dan Perancagan Sistem Informasi Akuntansi Pengendalian Produksi pada SM”.dapat diselesaikan dengan baik. Adapun skripsi ini dibuat untuk memenuhi persyaratan kesarjanaan pada program ganda Sistem Informasi dan Akuntansi jenjang pendidikan Strata 1. Pada kesempatan ini, penulis ingin menyampaikan terima kasih kepada semua pihak yang telah memberikan dukungan dan bantuan selama penulisan skripsi ini, antara lain: 1. Allah S.W.T atas kelancaran, perlindungan dan kesehatan yang diberikan. 2. Bapak Prof. Dr. Ir. Joseph Stanislaus Harjanto Prabowo, M.M., selaku Rektor Binus University, Jakarta. 3. Bapak Engkos Achmad Kuncoro, SE., MM, selaku Dekan of Faculty of Econimics and Commuication Binus University, Jakarta. 4. Ibu Yuliana Lisanti, S.Kom., M.ITM selaku Ketua Program Ganda Jurusan Sistem Informasi dan Akuntansi Universitas Bina Nusantara, atas waktu, perhatian dan bantuannya. 5. Bapak Stefanus Ariyano, SE., M.Ak, selaku Kepala Jurusan Akuntansi Universitas Bina Nusantara dan dosen pembimbing yang paling baik atas semua perhatian, masukkan, saran maupun arahan yang diberikan. 6. Bapak Suparto Darudiato, S.Kom., M.M. selaku dosen pembimbing atas beberapa masukkan, saran, maupun arahan yang diberikan. 7. Serta seluruh dosen Universitas Bina Nusantara yang mengajar penulis dari semester 1 hingga penyelesaian skripsi ini. 8. Bapak Andry Yesman, selaku pimpinan SM, atas kesedian izin, waktu dan informasi yang diberikan. 9. Semua pihak dari bagian-bagian yang terkait dengan proses pengendalian produksi di perusahaan SM atas waktu dan informasi yang diberikan. 10. Umi dan Abi selaku orang tua penulis, atas kasih sayang yang tidak bisa tergantikan serta dukungan moril maupun materil serta doa yang diberikan hingga penulis dapat menyelesaikan skripsi.
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11. Gardini Alfiorin selaku adik,sahabat, dan korban pelampiasan marah pertama selama proses skripsi berlangsung atas waktu,dukungan,makanan, dan jadi manager yang selalu ngingatin aku selama penulis mengerjakan skripsi. Makasih ya dek udah jadi penguat, penyemangat dan yang selalu belain aku setiap hari. 12. Fairuz Siti Audrey selaku adik penulis yang selalu menjadi alasan untuk tidak malas mengerjakan skripsi. 13. Dwiputranto Indra Basuki selaku pacar dan korban pelampiasan marah kedua selama proses skripsi berlangsung atas semua kasih sayang, cinta kasih, perhatian, waktu, bantuan, dukungan dan kesabaran selama penulis menyelesaikan skripsi. Makasih uwiii udah sabaaaarr banget ngadepin aku padahal kamu juga lagi skripsi. 14. Sahabat tersayang Mayrisa Puspo Sanggih atas waktu, bantuan dan dukungan selama penulis menyelesaikan skripsi. Walaupun begini amat, tapi kita bisa kan cintah. 15. Sahabat sesama bimbingan Nova atas tisu, makanan, minuman, dan pulsa yang habis untuk saling sharing masalah skripsi. Badai emang pasti berlalu kan cik ling ling. 16. Teman pembimbing Fernando dan Eddy Christiandy atas semua petuah dan ilmu yang diberikan selama penulis menyelesaikan skripsi. 17. Priska, Nisa, Kerin, Bagus, Rachmat, Fadli, dan semua teman-teman yang sering direpotin selama skripsi dan yang direpotin selama kuliah di Binus. 18. Seluruh keluarga besar penulis dan orang – orang yang terlibat dalam penyelesaian skripsi ini atas doa dan dukungan baik secara langsung maupun tidak langsung.
Akhir kata, penulis berharap skripsi ini dapat bermanfaat dan dapat memberikan masukan bagi pembaca dan pihak lain yang membutuhkan.
Jakarta, __________ Penulis,
Denisa Rani
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DAFTAR ISI
Halaman Judul Luar Halaman Judul Dalam Halaman Persetujuan Pembimbing ........................................................................... iii Halaman Pernyataan Dewan Penguji ........................................................................... Halaman Pernyataan Persetujuan Publikasi LTA ..................................................... iv Abstrak ....................................................................................................................... v Kata Pengantar ......................................................................................................... vii Daftar Isi.................................................................................................................... ix Daftar Tabel ............................................................................................................ xiv Daftar Gambar ......................................................................................................... xvi Daftar Lampiran ....................................................................................................... xx
BAB 1 PENDAHULUAN 1.1 Latar Belakang ..................................................................................................... 1 1.2 Ruang Lingkup ..................................................................................................... 3 1.3 Tujuan dan Manfaat ............................................................................................. 4 1.3.1 Tujuan ................................................................................................... 4 1.3.2 Manfaat ................................................................................................. 4 1.4 Metodologi ........................................................................................................... 4 1.4.1 Metode Analisis .................................................................................... 4 1.4.2 Metode Perancangan ............................................................................. 5 1.5 Sistematika Penulisan .......................................................................................... 5
BAB 2 LANDASAN TEORI 2.1 Sistem Informasi .................................................................................................. 7 2.1.1 Pengertian Sistem .................................................................................. 7 2.1.2 Pengertian Informasi ............................................................................. 7 2.1.3 Pengertian Sistem Informasi ................................................................. 8 2.2 Sistem Informasi Akuntasi ................................................................................... 8 2.2.1 Pengertian Sistem Informasi Akuntansi ................................................ 8 2.2.2 Tujuan dan Kegunaan Sistem Informasi Akuntansi ............................. 9
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2.2.3 Komponen Sistem Informasi Akuntansi ............................................. 10 2.2.4 Siklus Transaksi pada Sistem Informasi Akuntansi ............................ 11 2.3 Teori Produksi .................................................................................................... 11 2.3.1 Pengertian Produksi ............................................................................ 11 2.3.2 Manajemen Produksi........................................................................... 13 2.3.3 Perencanaan dan Pengawasan Produksi .............................................. 13 2.3.4 Proses Produksi ................................................................................... 14 2.3.5 Fungsi Produksi................................................................................... 14 2.3.6 Sistem Produksi................................................................................... 14 2.3.6.1 Pengertian Sistem Produksi.................................................. 14 2.3.6.2 Jenis Sistem Produksi........................................................... 15 2.3.6.3 Jenis Proses Manufaktur ...................................................... 17 2.3.6.4 Dokumen-Dokumen yang Terkait Produksi ........................ 18 2.3.7 Harga Pokok Produksi ........................................................................ 20 2.3.7.1 Pengertian Harga Pokok Produksi ....................................... 20 2.3.7.2 Fungsi Harga Pokok Produksi.............................................. 21 2.3.7.3 Sistem Perhitungan Harga Pokok......................................... 22 2.4 Teori Biaya ......................................................................................................... 22 2.4.1 Pengertian Biaya ................................................................................. 22 2.4.2 Perilaku Biaya ..................................................................................... 23 2.4.3 Klasifikasi Biaya ................................................................................. 24 2.4.4 Desain Sistem Perhitungan Biaya ....................................................... 25 2.5 Perhitungan Biaya Berdasarkan Proses (Process Costing) ................................ 26 2.5.1Perbandingan Perhitungan Biaya Berdasarkan Pesanan dan Perhitungan Biaya Berdasarkan Proses ............................................... 26 2.5.1.1 Persamaan antara Perhitungan Biaya Berdasarkan Pesanan dan Perhitungan Baiya Berdasarkan Proses ......................... 26 2.5.1.2 Perbedaan antara Perhitungan Biaya Berdasarkan Pesanan dan Perhitungan Baiya Berdasarkan Proses ......................... 26 2.5.2 Aliran Biaya dalam Perhitungan Biaya Berdasarkan Proses .............. 27 2.5.2.1 Departemen Pemrosesan ...................................................... 27 2.5.2.2 Aliran Bahan, Tenaga Kerja, dan Biaya Overhe .................. 27 2.5.3 Unit Ekuivalen Produksi ..................................................................... 28 2.5.4 Laporan Produksi Metode Rata-Rata Tertimbang .............................. 28 x
2.6 Perhitungan Biaya Standar ................................................................................. 29 2.6.1 Menentukan Varians Biaya Standar .................................................... 29 2.6.1.1 Standar dan Varians Bahan Baku ......................................... 29 2.6.1.2 Standar dan Varians Tenaga Kerja ....................................... 30 2.6.1.3 Standar dan Varians Biaya Overhead .................................. 30 2.7 Perencanaan dan Perancangan Sistem Informasi Berbasis Object Oriented ..... 31 2.7.1 Perencanaan Strategis Sistem Informasi ............................................. 31 2.7.2 Pengembangan Sistem ........................................................................ 32 2.7.2.1 Konsep Pengembangan Sistem ............................................ 32 2.7.2.2 Unified Modeling Language (UML) .................................... 32 2.7.2.3 Metodologi Pengembangan Siste ......................................... 33 2.7.3 Konsep Object Oriented ...................................................................... 33 2.7.4 System Requirements........................................................................... 34 2.7.5 Use Case Diagram............................................................................... 35 2.7.6 Use Case Description.......................................................................... 36 2.7.7 Class Diagram .................................................................................... 36 2.7.7.1 Domain Model Class Diagram ............................................ 36 2.7.7.2 First-Cut Class Diagram ..................................................... 37 2.7.7.3 Updated Design Class Diagram .......................................... 37 2.7.8 Rich Pricture ....................................................................................... 38 2.7.9 Document Flowchart........................................................................... 39 2.7.10 Sequence Diagram ............................................................................ 39 2.7.10.1 System Sequence Diagram ................................................. 40 2.7.10.2 Completed Three-Layer Design Sequence Diagram.......... 40 2.7.11 Deployment Architecture .................................................................. 40 2.7.12 User Interface.................................................................................... 42 2.7.13 Persistent Class ................................................................................. 42 2.8 Kerangka Berpikir .............................................................................................. 44
BAB 3 ANALISIS SISTEM YANG BERJALAN 3.1Gambaran Umum Perusahaan ............................................................................. 45 3.1.1 Sejarah Singkat Perusahaan ................................................................ 45 3.1.2 Visi dan Misi Perusahaan .................................................................... 45 3.1.3 Strukutur Organisasi Perusahaan ........................................................ 46 xi
3.1.4 Uraian Tugas dan Wewenang ............................................................ 46 3.1.5 Bahan Baku yang Digunakan .............................................................. 47 3.2 Sistem yang Berjalan.......................................................................................... 49 3.2.1 Prosedur yang Berjalan ....................................................................... 49 3.2.2 Mesin dan Peralatan yang Digunakan ................................................. 52 3.2.3 Rich Picture......................................................................................... 53 3.2.4 Dokumen yang Digunakan pada Sistem yang Berjalan ...................... 56 3.2.5 Flowchart ............................................................................................ 57 3.2.6 Tabel Analisis Masalah ....................................................................... 58
BAB 4 PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGENDALIAN PRODUKSI PADA SM 4.1. Analisis Sistem Informasi ................................................................................. 59 4.1.1 Business Rules and Processes ............................................................. 59 4.1.1.1 Rich Picture.......................................................................... 62 4.1.1.2 Document Flowchart............................................................ 63 4.1.2 Uce Cases ............................................................................................ 64 4.1.2.1 Use Case Diagram ............................................................... 64 4.1.2.2 Detailed Level of Use Case .................................................. 65 4.1.2.2.1 Use Case Description............................................ 65 4.1.2.2.1.1 Fully-Develop Use Case Description .... 65 4.1.3 Classes ................................................................................................ 78 4.1.3.1 Domain Model Class Diagram ............................................ 78 4.1.4 System Sequence Diagram .................................................................. 79 4.2. Rancangan Sistem Informasi............................................................................. 91 4.2.1. Use Case Realization ......................................................................... 91 4.2.1.1. First-Cut Design Model Class Diagram ............................. 91 4.2.2. Completed Three-Layer Design Sequence Diagram.......................... 92 4.2.3. Updated Design Model Class Diagram ........................................... 105 4.2.4. Interface ........................................................................................... 106 4.2.4.1. User Interface.................................................................... 106 4.2.4.2. Print Out ........................................................................... 187 4.2.5. Deployment Environment ................................................................. 198 4.2.6. Persistent Class ................................................................................ 199 xii
4.3. Akumulasi Biaya Produksi Aktual .................................................................. 202 4.3.1. Aliran Produksi secara Fisik ............................................................ 202 4.3.2. Unit Ekuivalen ................................................................................. 203 4.3.3. Akuntansi untuk Biaya Bahan Baku, Tenaga Kerja dan Overhead . 206 4.3.3.1. Departemen Pencampuran ................................................ 207 4.3.3.2. Departemen Pengemasan .................................................. 209 4.3.4. Laporan Biaya Produksi ................................................................... 211 4.3.5. Analisis Varians ............................................................................... 212 4.3.5.1. Penetapan Standar ............................................................. 212 4.3.5.2. Analisis Varians ................................................................ 213
BAB 5 SIMPULAN DAN SARAN 5.1.Simpulan .......................................................................................................... 215 5.2. Saran ................................................................................................................ 216
REFERENSI LAMPIRAN RIWAYAT HIDUP SURAT SURVEY
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DAFTAR TABEL
Tabel 3.1 Standar Jumlah Produksi Sehari .............................................................. 48 Tabel 3.2 Standar Jumlah Kemasan Sebulan ........................................................... 48 Tabel 3.3 Standar Jumlah Kemasan Sehari .............................................................. 48 Tabel 3.4 Standar Bahan Baku per Kemasan ........................................................... 49 Tabel 3.5 Analisis Masalah ...................................................................................... 58 Tabel 4.1 Use Case Description Mendata Supplier ................................................. 65 Tabel 4.2 Use Case Description Mendata Barang ................................................... 66 Tabel 4.3 Use Case Description Membuat Surat Penerimaan Bahan Baku ............ 67 Tabel 4.4 Use Case Description Membuat Form Daftar Kebutuhan Bahan Baku .. 69 Tabel 4.5 Use Case Description Membuat Surat Perintah Kerja............................. 70 Tabel 4.6 Use Case Description Membuat Surat Masuk Bahan Baku .................... 71 Tabel 4.7 Use Case Description Membuat Surat Keluar Bahan Baku .................... 72 Tabel 4.8 Use Case Description Membuat Surat Hasil Produksi ............................ 73 Tabel 4.9 Use Case Description Membuat Kartu Stock Opname ........................... 74 Tabel 4.10 Use Case Description Membuat Surat Biaya ........................................ 75 Tabel 4.11 Use Case Description Membuat Laporan Jurnal ................................... 76 Tabel 4.12 Use Case Description Mencetak Laporan ............................................. 77 Tabel 4.13 Persistent Class Supplier ..................................................................... 199 Tabel 4.14 Persistent Class Barang ....................................................................... 199 Tabel 4.15 Persistent Class SPBB ......................................................................... 199 Tabel 4.16 Persistent Class Detail SPBB .............................................................. 199 Tabel 4.17 Persistent Class FDKBB ..................................................................... 199 Tabel 4.18 Persistent Class Detail FDKBB........................................................... 200 Tabel 4.19 Persistent Class SPK ........................................................................... 200 Tabel 4.20 Persistent Class Detail SPK................................................................. 200 Tabel 4.21 Persistent Class KPB ........................................................................... 200 Tabel 4.22 Persistent Class Detail KPB ................................................................ 200 Tabel 4.23 Persistent Class KP.............................................................................. 201 Tabel 4.24 Persistent Class Detail KP ................................................................... 201 Tabel 4.25 Persistent Class SHP ........................................................................... 201 Tabel 4.26 Persistent Class Detail SHP................................................................. 201 xiv
Tabel 4.27 Persistent Class KSO ........................................................................... 201 Tabel 4.28 Persistent Class Detail KSO ................................................................ 201 Tabel 4.29 Persistent Class SB .............................................................................. 202 Tabel 4.30 Persistent Class Detail SB ................................................................... 202 Tabel 4.31 Penggunaan Bahan Baku November 2013 Aktual SM ........................ 204 Tabel 4.32 Jumlah Kemasan Sebulan Aktual SM .................................................. 205 Tabel 4.33 Unit Ekuivalen Aktual SM................................................................... 205 Tabel 4.34 Detail Jumlah Bahan Baku per Kemasan Aktual SM .......................... 206 Tabel 4.35 Biaya Produksi November 2013 Aktual SM........................................ 207 Tabel 4.36 Akuntansi Biaya Bahan Baku Aktual SM ........................................... 207 Tabel 4.37 Akuntansi Biaya Tenaga Kerja Aktual SM.......................................... 208 Tabel 4.38 Akuntansi Biaya Overhead Aktual SM ................................................ 208 Tabel 4.39 Akuntansi Biaya Tenaga Kerja Aktual SM.......................................... 209 Tabel 4.40 Akuntansi Biaya Overhead Aktual SM ................................................ 210 Tabel 4.41 Tarif per jam Tenaga Kerja dan Overhead Aktual SM ........................ 211
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DAFTAR GAMBAR
Gambar 2.1 Simbol-Simbol Use Case Diagram ..................................................... 35 Gambar 2.2 Simbol-Simbol Class Diagram ............................................................ 38 Gambar 2.3 Simbol-Simbol System Sequence Diagram .......................................... 40 Gambar 2.4 Simbol-Simbol Deployment Diagram.................................................. 42 Gambar 2.5 Kerangka Berpikir ................................................................................ 44 Gambar 3.1 Struktur Organisasi SM ............................................................... 46 Gambar 3.2 Workflow Proses Produksi SM ................................................... 49 Gambar 3.3 Workflow Operasi Produk Proses Produksi SM ............................. 50 Gambar 3.4 Rich Picture Proses Produksi SM ................................................. 53 Gambar 3.5 Rich Picture Detail Gudang Bahan Baku ....................................... 54 Gambar 3.6 Rich Picture Detail Produksi ........................................................ 55 Gambar 3.7 Rich Picture Detail Gudang Barang Jadi ....................................... 56 Gambar 3.8 Documents Flowchart ................................................................. 57 Gambar 4.1 : Rich Picture Proses Produksi SM yang Diusulkan ............................ 62 Gambar 4.2 : Documents Flowchart Proses Produksi SM yang Diusulkan ............ 63 Gambar 4.3 : Use Case untuk Siklus Produksi SM yang Diusulkan ....................... 64 Gambar 4.4 : Domain Model Class Diagram .......................................................... 78 Gambar 4.5 : SSD Supplier ...................................................................................... 79 Gambar 4.6 : SSD Barang ........................................................................................ 80 Gambar 4.7 : SSD Surat Penerimaan Bahan Baku (SPBB) ....................................... 81 Gambar 4.8 : SSD Form Daftar Kebutuhan Bahan Baku (FDKBB) ......................... 82 Gambar 4.9 : SSD Surat Perintah Kerja (SPK) .......................................................... 83 Gambar 4.10 : SSD Kartu Perpindahan Barang (KPB) ............................................. 84 Gambar 4.11 : SSD Kartu Persediaan (KP) ............................................................... 85 Gambar 4.12 : SSD Surat Hasil Produksi (SHP) ....................................................... 86 Gambar 4.13 : SSD Kartu Stock Opname (KSO) ...................................................... 87 Gambar 4.14 : SSD Surat Biaya (SBA) ..................................................................... 88 Gambar 4.15 : SSD Laporan Jurnal ........................................................................... 89 Gambar 4.16 : SSD Laporan ...................................................................................... 90 Gambar 4.17 : First-Cut Design Model Class Diagram ............................................ 91 Gambar 4.18 : Three-Layer Design Sequence Diagram Supplier ............................. 93 xvi
Gambar 4.19 : Three-Layer Design Sequence Diagram Barang ............................... 94 Gambar 4.20 : Three-Layer Design Sequence Diagram SPBB ................................. 95 Gambar 4.21 : Three-Layer Design Sequence Diagram FDKBB ............................. 96 Gambar 4.22 : Three-Layer Design Sequence Diagram SPK ................................... 97 Gambar 4.23 : Three-Layer Design Sequence Diagram KPB ................................... 98 Gambar 4.24 : Three-Layer Design Sequence Diagram KP ...................................... 99 Gambar 4.25 : Three-Layer Design Sequence Diagram SHP ................................. 100 Gambar 4.26 : Three-Layer Design Sequence Diagram KSO ................................. 101 Gambar 4.27 : Three-Layer Design Sequence Diagram SB .................................... 102 Gambar 4.28 : Three-Layer Design Sequence Diagram Laporan Jurnal ................. 103 Gambar 4.29 : Three-Layer Design Sequence Diagram Laporan............................ 104 Gambar 4.30 : Updated Design Model Class Diagram ........................................... 105 Gambar 4.31 : User Interface Login ........................................................................ 106 Gambar 4.32 : User Interface Menu Home .............................................................. 108 Gambar 4.33 : User Interface Menu Master ............................................................ 108 Gambar 4.34 : User Interface Menu Produksi ......................................................... 109 Gambar 4.35 : User Interface Menu Laporan Jurnal............................................... 109 Gambar 4.36 : User Interface Menu Laporan .......................................................... 110 Gambar 4.37 : User Interface Supplier .................................................................... 111 Gambar 4.38 : Pop-Up Menu Perintah Hapus Supplier........................................... 111 Gambar 4.39 : User Interface Barang ...................................................................... 116
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Gambar 4.40 : Pop-Up Menu Perintah Hapus Barang...........................................116 Gambar 4.41 : User Interface Surat Penerimaan Bahan Baku (SPBB) .................121 Gambar 4.42 : Pop-Up Menu Perintah Hapus Surat Penerimaan Bahan Baku (SPBB) ..........................................................................................122 Gambar 4.43 : User Interface Form Daftar Kebutuhan Bahan Baku (FDKBB) ...131 Gambar 4.44 : Pop-Up Menu Perintah Hapus Form Daftar Kebutuhan Bahan Baku (FDKBB) .............................................................................132 Gambar 4.45 : User Interface Surat Perintah Kerja (SPK) ....................................138 Gambar 4.46 : Pop-Up Menu Perintah Hapus Surat Perintah Kerja (SPK) ..........139 Gambar 4.47 : User Interface Kartu Perpindahan Barang (KPB) .........................145 Gambar 4.48 : Pop-Up Menu Perintah Hapus Kartu Perpindahan Barang (KPB) .............................................................................................145 Gambar 4.49 : User Interface Kartu Persediaan (KP) ...........................................152 Gambar 4.50 : Pop-Up Menu Perintah Hapus Kartu Persediaan (KP) ..................152 Gambar 4.51 : User Interface Surat Hasil Produksi (SHP) .................................. 159 Gambar 4.52 : Pop-Up Menu Perintah Hapus Surat Hasil Produksi (SHP) ......... 159 Gambar 4.53 : User Interface Kartu Stock Opname (KSO)...................................165 Gambar 4.54 : Pop-Up Menu Perintah Hapus Kartu Stock Opname (KSO) .........166 Gambar 4.55 : User Interface Surat Biaya (SB) ....................................................171 Gambar 4.56 : Pop-Up Menu Perintah Hapus Surat Biaya (SB) ...........................172 Gambar 4.57 : User Interface Laporan Jurnal .......................................................178 Gambar 4.58 : Pop-Up Menu Perintah Hapus Laporan Jurnal ..............................178 Gambar 4.59 : User Interface Laporan ..................................................................184 Gambar 4.60 : Rancangan Form Supplier .............................................................187 Gambar 4.61 : Rancangan Form Barang ................................................................188 Gambar 4.62 : Rancangan Form SPBB..................................................................189 Gambar 4.63 : Rancangan Form FDKBB ..............................................................190 Gambar 4.64 : Rancangan Form SPK .................................................................... 191 Gambar 4.65 : Rancangan Form KPB.................................................................... 192 Gambar 4.66 : Rancangan Form KP ...................................................................... 193 Gambar 4.67 : Rancangan Form SHP .................................................................... 194 Gambar 4.68 : Rancangan Form KSO ................................................................... 195 Gambar 4.69 : Rancangan Form SB ...................................................................... 196 Gambar 4.70 : Rancangan Laporan Jurnal ............................................................. 197 xviii
Gambar 4.71 : Deployment Environment ............................................................... 198 Gambar 4.72 : Aliran Produksi secara Fisik SM dengan Perhitungan Biaya Proses ............................................................................................. 203 Gambar 4.73 : Laporan Biaya Produksi per Batch pada Bulan November Aktual ............................................................................................. 212 Gambar 4.74 : Laporan Biaya Produksi per Batch pada Bulan November Standar............................................................................................ 213 Gambar 4.75 : Laporan Varians Biaya Produksi pada Bulan November 2013 ..... 214
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DAFTAR LAMPIRAN
Lampiran 1 Hasil Wawancara Lampiran 2 Rancangan Database Lampiran 3 Print Screen Hasil Program
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