ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN PIUTANG DAGANG PADA PT. CIPTA ARTA SEJAHTERA HARMONI - Binus e-Thesis

  Program Ganda Jurusan Sistem Informasi - Akuntansi

  Semester Ganjil tahun 2007/008

  

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI

PENJUALAN KREDIT DAN PIUTANG DAGANG

PADA PT CIPTA ARTA SEJAHTERA HARMONI

Nia Wijayanti Hadi 0700692192

  

09 PAZ

  ABSTRAK Penggunaan Sistem Informasi Akuntansi saat ini sangat mendukung efisiensi dan efektivitas pemrosesan transaksi sehari – hari dan telah diterapkan secara meluas di kalangan bisnis. Proses Penjualan Kredit dilakukan perusahaan dengan pertimbangan dapat meningkatkan volume penjualan dan pangsa pasar mereka, akan tetapi tingkat penjualan yang tinggi tidak menjamin bahwa adanya kelancaran arus kas pada perusahaan. Hal ini dikarenakan adanya resiko dari keterlambatan pembayaran maupun tidak tertagihnya piutang dagang. Untuk meminimalkan resiko tersebut, perusahaan perlu didukung oleh suatu Sistem Informasi Akuntansi yang handal dan kokoh, yang berfungsi untuk mengatur keseluruhan proses penjualan dan piutang sehingga dapat meminimalkan resiko penyimpangan dan penyelewengan yang dapat merugikan bagi perusahaan.

  Dalam penulisan ini, penulis melakukan penelitian dengan menggunakan metode sebagai berikut : 1. penelitian kepustakaan ( Library Research ), 2. Penelitian Lapangan ( Field Research ), 3. Metode analisis dan perancangan.

  Evaluasi yang dilakukan terhadap sistem yang berjalan manual pada PT Cipta Arta Sejahtera Harmoni, ditemukan beberapa permasalahan seperti : prosedur penagihan piutang dilakukan tidak tepat waktu akibat tidak adanya daftar tagihan pelanggan mana saja yang harus ditagih dan mengakibatkan arus kas yang tidak bagus, kurangnya laporan yang dibuat karena tidak ada laporan analisis umur piutang, sistem penyimpanan data yang diterapkan sekarang masih kurang berfungsi maksimal karena tidak dapat dilakukan query, belum lengkapnya field – field dalam dokumen yang digunakan.

  Sebaiknya perusahaan mempertimbangkan kembali untuk menggunakan sistem informasi akuntansi seperti yang dirancang pada Bab 4 sehingga perusahaan dapat berkembang dan sesuai dengan visi dan misi perusahaan. Kata kunci : Sistem Informasi Akuntansi, Penjualan kredit, Piutang dagang, analisis dan perancangan. Puji syukur dan hormat penulis panjatkan kepada Tuhan Yesus Kristus atas berkat, skripsi dengan baik dan tepat waktu.

  Adapun skripsi yang penulis susun ini merupakan salah satu syarat yang harus dipenuhi oleh setiap mahasiswa untuk dapat menyelesaikan pendidikan jenjang Strata satu (S1) di Universitas Bina Nusantara. Walaupun tugas membuat skripsi ini terasa berat oleh penulis tetapi berkat bimbingan para dosen, akhirnya skripsi ini dapat selesai meskipun jauh dari kesempurnaan.

  Selain itu, penulis juga ingin mengucapkan banyak terima kasih kepada pihak- pihak lain yang terkait karena bantuan, bimbingan serta kesempatan yang telah diberikan sehingga penulis dapat menyelesaikan skripsi ini. Pihak-pihak tersebut antara lain :

  1. Bapak Prof. Dr. Gerardus Polla, M. APP., Sc., selaku Rektor Universitas Bina Nusantara.

  2. Bapak Ir. Sablin Yusuf MSc. McompSc. , selaku Dekan Fakultas Ilmu Komputer

  3. Bapak E.A.Kuncoro, SE.,MM. , selaku Dekan Fakultas Ekonomi 4. Bapak Johan , S.Kom, MM., selaku kepala jurusan Sistem Informasi.

  5. Ibu Ersa Tri Wahyuni, SE., M.Acc. , selaku kepala jurusan akuntansi

  6. Ibu Ariefah Rachmawati, S.Kom, selaku dosen pembimbing I yang telah banyak memberikan bimbingan serta saran dalam penulisan skripsi ini.

  7. Bapak Johan, S.Kom, MM , selaku dosen pembimbing II yang telah banyak memberikan bimbingan serta saran dalam penulisan skripsi ini.

  8. Bapak Djoenaedy Hadi, selaku Direktur Utama PT Cipta Arta Sejahtera Harmoni yang telah mengizinkan penulis melakukan penelitian dan mengumpulkan data di perusahaannya.

  9. Semua dosen yang telah memberikan ilmu dan bimbingan akademis kepada penulis dari awal hingga akhir masa perkuliahan.

  10. Papi, Mami, Mama, dan Cindy yang selalu memberikan dukungan doa, moril, serta materiil sehingga penulis dapat menyelesaikan penulisan skripsi ini.

  11. Boby dan keluarga yang selalu memberikan dukungan doa, moril, serta materiil sehingga penulis dapat menyelesaikan penulisan skripsi ini.

  12. Lilies, Connie, Kelvin, dan Malvin yang telah sama – sama berjuang untuk menyelesaikan pendidikan di bangku kuliah.

  13. Teman-teman di PAZ dan semua pihak yang tidak dapat disebutkan satu persatu, yang telah memberikan saran, dorongan, semangat, dan bantuan baik secara langsung maupun tidak langsung kepada penulis.

  Namun penulis juga menyadari bahwa dalam penulisan skripsi ini masih banyak kekurangan serta masih jauh dari sempurna. Oleh karena itu penulis sangat mengharapkan saran dan kritik yang membangun demi perbaikan dan penyempurnaan skripsi ini. Penulis juga berharap agar skripsi ini bisa berguna bagi pembaca untuk lebih piutang dagang dalam usahanya.

  Jakarta, 29 Januari 2008 Penulis Nia Wijayanti Hadi 0700692192

  

DAFTAR ISI

  Halaman Judul Luar.....................................................................................................i Halaman Judul Dalam .................................................................................................ii Halaman Persetujuan HardCover ...............................................................................iii Abstrak .......................................................................................................................iv Kata Pengantar ............................................................................................................v Daftar Isi ....................................................................................................................vii Daftar Tabel...............................................................................................................xiii Daftar Gambar ...........................................................................................................xvii Daftar Lampiran ........................................................................................................xxii

  BAB 1 PENDAHULUAN ........................................................................................1

  1.1 Latar Belakang ........................................................................................1

  1.2 Ruang Lingkup .......................................................................................3

  1.3 Tujuan dan Manfaat ................................................................................3

  1.4 Metodologi Penelitian .............................................................................4

  1.5 Sistematika Penulisan ............................................................................5

  BAB 2 LANDASAN TEORI ...................................................................................7

  2.1 Sistem Informasi Akuntansi.....................................................................7

  2.1.1 Tujuan Sistem Informasi Akuntansi ................................................7

  2.1.2 Komponen dalam Sistem Informasi Akuntansi...............................9

  2.2 Sistem akuntansi Penjualan Kredit dan Piutang Dagang...........................10

  2.2.1 Penjualan Kredit .............................................................................10

  2.2.3 Laporan dari Sistem Informasi Akuntansi Penjualan Kredit dan Piutang Dagang ......................................................................................18

  2.3 Pengendalian Internal ..............................................................................18

  2.3.1 Pengertian.......................................................................................18

  2.3.2 Komponen – komponen pengendalian internal................................20

  2.3.3 Tujuan Sistem pengendalian internal...............................................21

  2.3.4 Kegiatan pengendalian internal .......................................................22

  2.3.5 Pengendalian internal dalam Sistem penjualan kredit dan piutang dagang......................................................................................................22

  2.4 Control Matrix.........................................................................................27

  2.5 Pengertian Object Oriented Analysis & Design (OOAD).........................32

  2.5.1 Aktifitas Utama...............................................................................32

  2.5.2 Rich Picture ....................................................................................33

  2.5.3 System Definition ...........................................................................33

  2.5.4 FACTOR Criterion .........................................................................34

  2.5.5 Problem Domain Analysis ..............................................................34

  2.5.5.1 Class .......................................................................................35

  2.5.5.2 Structure .................................................................................36

  2.5.5.3 Behaviour................................................................................39

  2.5.6 Application Domain Analysis .........................................................40

  2.5.6.1 Usage......................................................................................41

  2.5.6.2 Function..................................................................................42

  3.1.1 Sejarah singkat perusahaan .............................................................63

  3.4 Flowchart system berjalan dari prosedur penjualan kredit dan piutang dagang pada PT Cipta Arta Sejahtera Harmoni...............................................77

  3.3 Context....................................................................................................70

  3.2 Purpose ...................................................................................................69

  3.1.5 Produk perusahaan..........................................................................69

  3.1.4 Pembagian tugas, tanggung jawab dan wewenang...........................65

  3.1.3 Struktur Organisasi .........................................................................64

  3.1.2 Visi dan Misi perusahaan ................................................................64

  3.1 The task...................................................................................................63

  2.5.6.3 Interface..................................................................................44

  BAB 3 ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN PIUTANG DAGANG PADA PT CIPTA ARTA SEJAHTERA HARMONI .................................................................................................................63

  2.5.8.2 Function Component ...............................................................58

  2.5.8.1 Model Component...................................................................56

  2.5.8 Component Design .........................................................................55

  2.5.7.3 Process Architecture................................................................52

  2.5.7.2 Component Architecture .........................................................49

  2.5.7.1 Criteria....................................................................................47

  3.5 Control matrix prosedur penjualan kredit dan piutang dagang..................84

  3.6 Permasalahan yang dihadapi....................................................................89

  4.1.1.2 Actor.................................................................................112

  4.1.4 Technical Platform........................................................................147

  4.1.3.3 Examples...........................................................................136

  4.1.3.2 Overview...........................................................................134

  4.1.3.1 Dialogue Style...................................................................133

  4.1.3 User Interface ...............................................................................132

  4.1.2 Function List.................................................................................132

  4.1.1.3 Usecase .............................................................................113

  4.1.1.1 Overview...........................................................................111

  3.7 Usulan pemecahan masalah .....................................................................89

  4.1.1 Usage............................................................................................111

  4.1 Application Domain ..............................................................................111

  BAB 4 PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN PIUTANG DAGANG PADA PT CIPTA ARTA SEJAHTERA HARMONI .....................................................................................................111

  3.9.4 Events............................................................................................110

  3.9.3 Classes.............................................................................................98

  3.9.2 Structure ..........................................................................................93

  3.9.1 Cluster .............................................................................................93

  3.9 Problem Domain .....................................................................................93

  4.2 Recommendations .................................................................................147

  4.2.1 The system`s usefullnes and feasibility .........................................147

  4.2.2 Strategy ........................................................................................148

  4.3 The task.................................................................................................148

  4.3.1 Purpose.........................................................................................148

  4.3.2 Corrections to the analysis ............................................................149

  4.3.3 Quality goal ..................................................................................149

  4.4 Technical Platform ................................................................................150

  4.4.1 Equipment ....................................................................................150

  4.4.2 System software............................................................................152

  4.4.3 System Interface ...........................................................................153

  4.4.4 Design Language ..........................................................................153

  4.5 Architecture...........................................................................................153

  4.5.1 Component architecture ................................................................153

  4.5.2 Process Architecture .....................................................................155

  4.5.3 Standard........................................................................................157

  4.6 Component ............................................................................................158

  4.6.1 Model component .........................................................................158

  4.6.1.1 Structure............................................................................158

  4.6.1.2 Classes ..............................................................................161

  4.6.1.3 Spesifikasi Database..........................................................162

  4.6.2 Function component .....................................................................170

  4.6.2.1 Structure............................................................................170

  4.6.2.2 Classes ..............................................................................172

  4.7 User Interface Component .....................................................................174

  4.7.1 Structure .......................................................................................174

  4.8.1 The system usefulness...................................................................175

  4.8.2 Plan for initiating user...................................................................176

  4.8.3 Implementation plan .....................................................................177

  BAB 5 SIMPULAN DAN SARAN.........................................................................178

  5.1 Simpulan ...............................................................................................178

  5.2 Saran .....................................................................................................179 DAFTAR PUSTAKA RIWAYAT HIDUP LAMPIRAN-LAMPIRAN FOTOCOPY SURAT SURVEY

DAFTAR TABEL

Tabel 2.2 Control matrix untuk proses bisnis dari penjualan (Lanjutan) ................31Tabel 2.3 Kerangka Problem domain analysis.......................................................35Tabel 2.4 Contoh event table.................................................................................36Tabel 2.5 Kerangka Application domain ...............................................................41Tabel 2.6 Function List .........................................................................................44Tabel 2.7 Aktifitas dalam Architectural design......................................................47Tabel 2.8 Kriteria Umum ......................................................................................48Tabel 2.9 Jenis Arsitektur Client server.................................................................51Tabel 2.10 Kerangka Component design .................................................................55Tabel 3.1 Control Matrix ......................................................................................85Tabel 3.2 Control Matrix (Lanjutan) ......................................................................86Tabel 3.3 Control Matrix (Lanjutan) ......................................................................87Tabel 3.4 Control Matrix (Lanjutan) ......................................................................88Tabel 3.5 System definition dengan criteria FACTOR ...........................................92Tabel 3.6 Keterangan Behavioral pattern Class “Karyawan” ................................ 98Tabel 3.7 Keterangan Behavioral pattern Class “Karyawan Marketing” ............... 99Tabel 3.8 Keterangan Behavioral pattern Class “Karyawan Finance”...................100Tabel 3.9 Keterangan Behavioral pattern Class “Karyawan Collection” ...............101Table 3.10 Keterangan Behavioral pattern Class “Karyawan Delivery”...................102Table 3.11 Keterangan Behavioral pattern Class “Barang” .....................................103Tabel 3.12 Keterangan Behavioral pattern Class “Pelanggan” ................................104Table 3.13 Keterangan Behavioral pattern Class “Institusi”....................................104Table 3.15 Keterangan Behavioral pattern Class “Surat Jalan” ...............................106Table 3.16 Keterangan Behavioral pattern Class “Faktur Penjualan” ......................107Table 3.17 Keterangan Behavioral pattern Class “Kuitansi” ...................................108Tabel 3.18 Keterangan Behavioral pattern Class “Piutang” ....................................109Tabel 3.19 Event Table Sistem Informasi Akuntansi Penjualan Kredit dan Piutang

  Dagang ................................................................................................................110

Tabel 4.1 Actor Table untuk Sistem Informasi Akuntansi Penjualan kredit dan Piutang dagang ................................................................................................................111Table 4.2 Spesifikasi Aktor “Karyawan Marketing” ..............................................112Table 4.3 Spesifikasi Aktor “Karyawan Finance” .................................................112Table 4.4 Spesifikasi Aktor “Karyawan Delivery”.................................................112Table 4.5 Spesifikasi Aktor “Karyawan Collection” ..............................................113Table 4.6 Spesifikasi Aktor “Karyawan Accounting” ............................................113Table 4.7 Usecase specification “Login” ..............................................................115Tabel 4.8 Usecase Specification “Registrasi Institusi” ..........................................115Table 4.9 Usecase specification “Registrasi Pelanggan” .......................................115Table 4.10 Usecase specification “Membuat Form Aplikasi” ..................................116Table 4.11 Usecase specification “Membuat Surat Jalan” .......................................116Table 4.12 Usecase specification “Membuat Faktur Penjualan” ..............................117Table 4.13 Usecase specification “Membuat Kuitansi” ...........................................117Table 4.14 Usecase specification “Mencetak daftar tagihan”...................................118Table 4.15 Usecase specification “Mencetak Laporan Penjualan” ...........................118Table 4.17 Usecase specification “Mencetak Laporan penerimaan kas” ..................119Table 4.18 Usecase specification “Mencetak Analisis Umur Piutang”.....................119Table 4.19 Function list sistem informasi akuntansi penjualan kredit dan piutang dagang ................................................................................................................132Tabel 4.20 Daftar windows user interface dan print outs .........................................133Tabel 4.21 Kriteria Sistem Informasi Akuntansi Penjualan Kredit dan Piutang

  Dagang ................................................................................................................150

Tabel 4.22 Spesifikasi peralatan untuk Sistem Informasi Akuntansi Penjualan Kredit dan Piutang Dagang ..................................................................................................150Tabel 4.23 Tabel MsKaryawan ...............................................................................162Tabel 4.24 Tabel MsUser........................................................................................163Tabel 4.25 Tabel MsInstitusi...................................................................................163Tabel 4.26 Tabel MsPelanggan ...............................................................................163Tabel 4.27 Tabel MsJenisBarang ............................................................................164Tabel 4.28 Tabel MsBarang ....................................................................................164Tabel 4.29 Tabel Form Aplikasi Header..................................................................165Tabel 4.30 Tabel Form Aplikasi Detail ...................................................................165Tabel 4.31 Tabel Surat Jalan Header .......................................................................166Tabel 4.32 Tabel Surat Jalan Detail.........................................................................167Tabel 4.33 Tabel Faktur Penjualan Header..............................................................167Tabel 4.34 Tabel Faktur Penjualan Detail................................................................168Tabel 4.35 Tabel Kuitansi .......................................................................................169Tabel 4.36 Tabel Piutang ........................................................................................169Tabel 4.38 Spesifikasi fungsi update jumlah piutang ...............................................165Tabel 4.39 Evaluasi keseluruhan perancangan dengan kriteria kualitas....................167Tabel 4.40 Gantt chart rencana implementasi Sistem Informasi Akuntansi Penjualan

  Kredit dan Piutang Dagang .......................................................................................168

  DAFTAR GAMBAR

Gambar 2.2 Aktifitas utama dan hasilnya dalam analisa dan design berorientasi objek ..........................................................................................................33Gambar 2.3 Generalization structure ....................................................................37Gambar 2.4 Cluster structure................................................................................37Gambar 2.5 Aggregation Structure........................................................................38Gambar 2.6 Association Structure.........................................................................39Gambar 2.7 Statechart diagram untuk class “Customer”......................................40Gambar 2.8 Usecase diagram dari automatic payment system...............................42Gambar 2.9 Layered Architecture Pattern.............................................................50Gambar 2.10 Generic Architecture Pattern .............................................................50Gambar 2.11 Client Server Architecture Pattern .....................................................51Gambar 2.12 Centralized Pattern............................................................................53Gambar 2.13 Distributed Pattern ............................................................................54Gambar 2.14 Decentralized Pattern ........................................................................55Gambar 2.15 Revised class diagram .......................................................................56Gambar 2.16 Menyusun kembali class diagram......................................................57Gambar 2.17 Contoh revisi class atau association...................................................57Gambar 2.18 Contoh revisi class atau embedded iteration ......................................58Gambar 2.19 Update function dan operasinya .........................................................59Gambar 2.20 Read function dan operasinya ............................................................60Gambar 2.21 Compute function dan operasinya ......................................................61Gambar 2.22 Signal function dan operasinya ..........................................................62Gambar 3.2 Rich picture sistem berjalan dari PT Cipta Arta Sejahtera Harmoni....71Gambar 3.3 Prosedur di bagian marketing.............................................................78Gambar 3.4 Prosedur di bagian purchasing ...........................................................79Gambar 3.5 Prosedur di bagian delivery................................................................80Gambar 3.6 Prosedur di bagian finance.................................................................81Gambar 3.7 Prosedur di bagian finance (lanjutan) .................................................82Gambar 3.8 Prosedur di bagian collection .............................................................83Gambar 3.9 Prosedur di bagian accounting ...........................................................84Gambar 3.10 Model Sistem Informasi Akuntansi Penjualan Kredit dan Piutang Dagang

  PT Cipta Arta Sejahtera Harmoni..............................................................................93

Gambar 3.11 Struktur “Karyawan” .........................................................................94Gambar 3.12 Struktur “Pelanggan” .........................................................................94Gambar 3.13 Struktur “Pemesanan”........................................................................94Gambar 3.14 Struktur “Pengiriman” .......................................................................95Gambar 3.15 Struktur “Piutang” .............................................................................95Gambar 3.16 Class diagram Sistem Informasi Akuntansi Penjualan Kredit dan Piutang

  Dagang PT Cipta Arta Sejahtera Harmoni................................................................. 97

Gambar 3.17 Class “Karyawan” ............................................................................. 98Gambar 3.18 Behavioral pattern dari class “Karyawan” ......................................... 98Gambar 3.19 Class “Karyawan marketing”............................................................. 99Gambar 3.20 Behavioral pattern dari class “Karyawan marketing”......................... 99Gambar 3.21 Class “Karyawan finance” .................................................................100Gambar 3.22 Behavioral pattern dari class “Karyawan finance”.............................100Gambar 3.24 Behavioral pattern dari class “Karyawan collection” .........................101Gambar 3.25 Class “Kayawan delivery” .................................................................101Gambar 3.26 Behavioral pattern dari class “Karyawan delivery”............................102Gambar 3.27 Class “Barang” ..................................................................................102Gambar 3.28 Behavioral pattern dari class “Barang”..............................................102Gambar 3.29 Class “Pelanggan” .............................................................................103Gambar 3.30 Behavioral pattern dari class “Pelanggan”.........................................103Gambar 3.31 Class “Institusi”.................................................................................104Gambar 3.32 Behavioral pattern dari class “Institusi” ............................................104Gambar 3.33 Class “Form Aplikasi”.......................................................................105Gambar 3.34 Behavioral pattern dari class “Form Aplikasi”...................................105Gambar 3.35 Class “Surat Jalan” ............................................................................106Gambar 3.36 Behavioral pattern dari class “Surat Jalan” ........................................106Gambar 3.37 Class “Faktur Penjualan” ...................................................................107

  Gamabr 3.38 Behavioral pattern dari class “Faktur Penjualan”...............................107

Gambar 3.39 Class “Kuitansi “ ...............................................................................108Gambar 3.40 Behavioral pattern dari class “Kuitansi”............................................108Gambar 3.41 Class “Piutang” .................................................................................109Gambar 3.42 Behavioral pattern dari class “Piutang” .............................................109Gambar 4.1 Usecase diagram Sistem Informasi Akuntansi Penjualan Kredit dan

  Piutang Dagang pada PT Cipta Arta Sejahtera Harmoni............................................114