Analisis Penerapan Sistem Electronic Data Processing (EDP) Dalam Pengolahan Data Akuntansi pada PT.Pelabuhan Indonesia (persero) Medan
Syafrida Indriyani: Analisis penerapan sistem electronic data processing, 2006
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ABSTRAK
ANALISIS PENERAPAN SISTEM f:LlCTRONIC [)ATA PROCESSING (EDI')
DALAM PENGOLAHAN DATA AKUNTANSI PADA PT PELAllUHAN
INDONESIA I (pERSERO) MEDAN
Syafrida Indriyani, 0205030 16
Komputer merupakan tuntutan zaman yang paling penting bagi
perusahaan. Pengolahan data dengan komputer digunakan untukmemperoleh
informasi yang akurat dalam arti sesuai dengan keadaan sebenarnya dan tepat
waktu sehingga dapat digunakan untuk mengam bil keputusan yang penting bagi
kelangsungan perusahaan. Sistem Informasi Akuntansi menyediakan informasi
dari transaksi keuangan, PT Pelabuhan Indonesia I (Persero) Medan sebagai salah
satu Badan Usaha Milik Negara tidak terJepas dari transaksi-rransaksi keuangan
dimana volume transaksi yang terjadi sangat besar. Oleh karena itu diperlukan
komputer untuk memperoleh informasi yang cepat dan tepat dan diperlukannya
jaringan komunikasiagar pemrosesan data tidak terbatas pada wilayah yang
sempit. Namun karena kornputer mempakan alat dari pernrosesan transaksi
keuangan, perusahaan dituntut untuk menjaga atas nama pengendalian intern pada
pengoperasian komputer. Dengan sistem informasi akuntansi dan pengendalian
intern yang baik, inaka hal-hal yang akan merugikan perusahaan dapat dihindari
dan diminimalisasi. Hal inilah yang mendorong penulis melakukan penelitian di
PT Pelabuhan Indonesia I (Persero) Medan.
Tujuan dari penelitian ini adalah untuk mengidentifikasi sistern EOI' yang
ada di perusahaan dan sistern informasi akuntansi serra pcngendaJian intern sistcrn
informasi yang digunakan perusahaan.
Dalam penelitian ini, penuJis menggunakan metode penelitian deskriftif.
Jenis data yang digunakan adalah data primer dan data sckunder. Adapun teknik
pengumpulan data yang digunakan perusahaan adalah pengamatan, wawaneara
dan studi literatur. Metode penganalisaan data yang digunakan adalah metode
deskriptif dimana data yang telah dikumpulkan, kemudian disusun dan dianalisis
sehingga memberikan keterangan bagi pemeeahan masalah yang dihadapi.
Penulis telah melakukan analisis sistem informasi akuntansi dan sistem
EOI' perusahaan, dan mendapat beberapa kesimpulan yaitu, sistem EDP yang
dimiliki perusahaan sangat baik terutama untuk sistem aplikasi keuangan sangat
dibutuhkan dan telah sesuai dengan tuntutan zaman. Namun masih ada sistem atau
prosedur yang masih belum dapat diaplikasikan pada sistem aplikasi ini, dalam
koneksi jaringan yang kadanglambat dan sumber daya manusia yang
membutuhkan pelatihan lebih untuk pengoperasian sistem eabang. Perusahaan
juga menerapkan pengendalian intern yang baik untuk pengawasan sistem aplikasi
perusahaan.
Kata Kunei : Sistem Informasi Akuntansi, Sistem EDP, Pengendalian Intern,
Komputer, Transaksi, JaringanKomunikasi, Sumber Daya Manusia.
iv
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ABSTRAK
ANALISIS PENERAPAN SISTEM f:LlCTRONIC [)ATA PROCESSING (EDI')
DALAM PENGOLAHAN DATA AKUNTANSI PADA PT PELAllUHAN
INDONESIA I (pERSERO) MEDAN
Syafrida Indriyani, 0205030 16
Komputer merupakan tuntutan zaman yang paling penting bagi
perusahaan. Pengolahan data dengan komputer digunakan untukmemperoleh
informasi yang akurat dalam arti sesuai dengan keadaan sebenarnya dan tepat
waktu sehingga dapat digunakan untuk mengam bil keputusan yang penting bagi
kelangsungan perusahaan. Sistem Informasi Akuntansi menyediakan informasi
dari transaksi keuangan, PT Pelabuhan Indonesia I (Persero) Medan sebagai salah
satu Badan Usaha Milik Negara tidak terJepas dari transaksi-rransaksi keuangan
dimana volume transaksi yang terjadi sangat besar. Oleh karena itu diperlukan
komputer untuk memperoleh informasi yang cepat dan tepat dan diperlukannya
jaringan komunikasiagar pemrosesan data tidak terbatas pada wilayah yang
sempit. Namun karena kornputer mempakan alat dari pernrosesan transaksi
keuangan, perusahaan dituntut untuk menjaga atas nama pengendalian intern pada
pengoperasian komputer. Dengan sistem informasi akuntansi dan pengendalian
intern yang baik, inaka hal-hal yang akan merugikan perusahaan dapat dihindari
dan diminimalisasi. Hal inilah yang mendorong penulis melakukan penelitian di
PT Pelabuhan Indonesia I (Persero) Medan.
Tujuan dari penelitian ini adalah untuk mengidentifikasi sistern EOI' yang
ada di perusahaan dan sistern informasi akuntansi serra pcngendaJian intern sistcrn
informasi yang digunakan perusahaan.
Dalam penelitian ini, penuJis menggunakan metode penelitian deskriftif.
Jenis data yang digunakan adalah data primer dan data sckunder. Adapun teknik
pengumpulan data yang digunakan perusahaan adalah pengamatan, wawaneara
dan studi literatur. Metode penganalisaan data yang digunakan adalah metode
deskriptif dimana data yang telah dikumpulkan, kemudian disusun dan dianalisis
sehingga memberikan keterangan bagi pemeeahan masalah yang dihadapi.
Penulis telah melakukan analisis sistem informasi akuntansi dan sistem
EOI' perusahaan, dan mendapat beberapa kesimpulan yaitu, sistem EDP yang
dimiliki perusahaan sangat baik terutama untuk sistem aplikasi keuangan sangat
dibutuhkan dan telah sesuai dengan tuntutan zaman. Namun masih ada sistem atau
prosedur yang masih belum dapat diaplikasikan pada sistem aplikasi ini, dalam
koneksi jaringan yang kadanglambat dan sumber daya manusia yang
membutuhkan pelatihan lebih untuk pengoperasian sistem eabang. Perusahaan
juga menerapkan pengendalian intern yang baik untuk pengawasan sistem aplikasi
perusahaan.
Kata Kunei : Sistem Informasi Akuntansi, Sistem EDP, Pengendalian Intern,
Komputer, Transaksi, JaringanKomunikasi, Sumber Daya Manusia.
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