Perancangan Sistem Informasi Akuntansi Piutang Usaha Terkomputerisasi pada UPK Kecamatan Donorojo Kabupaten Jepara - UDiNus Repository
DAFTAR ISI
PERNYATAAN KEASLIAN SKRIPSI ...................................................................... ii
PENGESAHAN SKRIPSI .......................................................................................... iii
PENGESAHAN KELULUSAN UJIAN SKRIPSI..................................................... iv
MOTTO DAN PERSEMBAHAN ............................................................................... v
ABSTRAK .................................................................................................................. vi
ABSTRACT ............................................................................................................... vii
KATA PENGANTAR .............................................................................................. viii
DAFTAR ISI ............................................................................................................... xi
DAFTAR TABEL ...................................................................................................... xv
DAFTAR GAMBAR ................................................................................................ xvi
BAB I ........................................................................................................................... 1
PENDAHULUAN ....................................................................................................... 1
1.1
Latar Belakang .............................................................................................. 1
1.2
Batasan Masalah ............................................................................................ 5
1.3
Rumusan Masalah ......................................................................................... 5
1.4
Tujuan Penelitian ........................................................................................... 6
1.5
Manfaat Penelitian ......................................................................................... 6
1.6
Sistematika Penelitian ................................................................................... 7
BAB II .......................................................................................................................... 8
TINJAUAN PUSTAKA .............................................................................................. 8
2.1
Landasan Teori .............................................................................................. 8
2.1.1
Sistem Informasi Akuntansi ................................................................... 8
2.1.1.1 Definisi Sistem ................................................................................... 8
2.1.1.2 Definisi Informasi ............................................................................... 8
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2.1.1.3 Definisi Sistem Informasi ................................................................... 9
2.1.1.4 Definisi Akuntansi .............................................................................. 9
2.1.1.5 Sistem Informasi Akuntansi ............................................................. 10
2.1.2
Sistem Akuntansi Piutang .................................................................... 15
2.1.2.1 Pengertian Piutang ............................................................................ 15
2.1.2.2 Jenis Piutang ..................................................................................... 16
2.1.2.3 Sistem Akuntansi Piutang ................................................................ 18
2.1.2.4 Dokumen Piutang ............................................................................. 19
2.1.2.5 Catatan .............................................................................................. 19
2.1.2.6 Metode Pencatatan Piutang .............................................................. 20
2.1.3
Pengembangan Sistem ......................................................................... 22
2.1.3.1 Pengertian Pengembangan Sistem.................................................... 22
2.1.3.2 Tujuan Pengembangan Sistem ......................................................... 22
2.1.3.3 Tahap Pengembangan Sistem ........................................................... 25
2.1.4
PHP ...................................................................................................... 27
2.1.5
MySQL ................................................................................................. 28
2.1.6
Konektivitas PHP dengan MySQL....................................................... 29
2.1.7
XAMPP ................................................................................................ 30
2.1.8
Apache .................................................................................................. 31
2.2
Penelitian Terdahulu .................................................................................... 31
BAB III ...................................................................................................................... 33
METODE PENELITIAN ........................................................................................... 33
3.1
Objek Penelitian .......................................................................................... 33
3.1.1
Jenis Penelitian ..................................................................................... 33
3.2
Metode Pengumpulan Data ......................................................................... 34
3.3
Metode Pengembangan Sistem ................................................................... 35
xii
BAB IV ...................................................................................................................... 38
ANALISIS DAN PEMBAHASAN ........................................................................... 38
4.1
Tinjauan Umum Perusahaan ....................................................................... 38
4.1.1
Sejarah Singkat Perusahaan ................................................................. 38
4.1.1.1 Struktur Organisasi dan Deskripsi Tugas pada UPK Kecamatan
Donorojo ......................................................................................................... 39
4.1.1.2 Deskripsi Tugas pada UPK Kecamatan Donorojo ........................... 40
4.2
Sistem yang Berjalan ................................................................................... 41
4.2.1
Narasi Sistem Piutang Usaha ............................................................... 41
4.2.2
Flowchart Piutang Usaha yang Berjalan pada UPK Kecamatan
Donorojo ............................................................................................................. 43
4.2.3
Identifikasi Data dan Informasi ............................................................ 43
4.2.4
Pencatatan Akuntansi yang di gunakan ............................................... 44
4.2.5
Sistem yang Diusulkan ......................................................................... 44
4.2.5.1 Narasi Sistem Piutang Usaha ........................................................... 44
4.2.5.2 Flowchart Sistem Piutang Usaha UPK Kecamatan Donorojo ......... 45
4.2.6
HIPO (Hierarchy Input Process Output) .............................................. 46
4.2.6.1 Diagram Contexts ............................................................................. 46
4.2.7
4.3
Desain Database .......................................................................................... 47
4.3.1
Enty Relationship Diagram.................................................................. 47
4.3.2
Normalisasi .......................................................................................... 48
4.4
5
Data Flow Diagram .............................................................................. 47
Desain Input Output .................................................................................... 51
4.4.1
Desain Input ......................................................................................... 51
4.4.2
Desain Output ...................................................................................... 55
BAB V ................................................................................................................ 59
xiii
PENUTUP .................................................................................................................. 59
5.1
Kesimpulan .................................................................................................. 59
5.2
Saran ............................................................................................................ 60
DAFTAR PUSTAKA ................................................................................................ 61
LAMPIRAN-LAMPIRAN......................................................................................... 63
xiv
DAFTAR TABEL
Tabel 2. 1 Penelitian Terdahulu ................................................................................. 31
Tabel 3.1 Jadwal Pelaksanaan Kegiatan .................................................................... 37
Tabel 4.1 Struktur Pengurus UPK Kecamatan Donorojo .......................................... 39
Tabel 4. 2 Tabel Anggota Bentuk Unnormal ............................................................. 48
Tabel 4. 3 Tabel Pengajuan Bentuk Unnormal ......................................................... 48
Tabel 4. 4 Tabel Pinjaman Bentuk Unnormal ........................................................... 48
Tabel 4. 5 Tabel Angsuran Bentuk Unnormal .......................................................... 48
Tabel 4. 6 Tabel Anggota Bentuk Normal ke Satu ................................................... 49
Tabel 4. 7 Tabel Pengajuan Bentuk Normal ke Satu ................................................ 49
Tabel 4. 8 Tabel Pinjaman Bentuk Normal Ke Satu ................................................. 49
Tabel 4. 9 Tabel Angsuran Bentuk Normal Ke Satu ................................................ 50
xv
DAFTAR GAMBAR
Gambar 2. 1 Unsur Sistem Akuntansi Pokok ............................................................ 12
Gambar 2. 2 Blok Bangunan Sistem Informasi ......................................................... 14
Gambar 2. 3 Tahap-Tahap Pengembangan Sistem Informasi dan Dokumen Tulis
yang dihasilkan........................................................................................................... 27
Gambar 4. 1 Flowchart Piutang Usaha UPK Donorojo ............................................. 43
Gambar 4. 2 Flowchart Sistem informasi Akuntansi Piutang Usaha UPK ................ 45
Gambar 4. 3 HIPO (Hierarchy Input Process Output) ............................................... 46
Gambar 4. 4 Diagram Context .................................................................................. 46
Gambar 4. 5 Data Flow Diagram ............................................................................... 47
Gambar 4. 6 ERD ....................................................................................................... 47
Gambar 4. 7 Relasi Antar Tabel ................................................................................. 50
Gambar 4. 8 Login Sistem ......................................................................................... 51
Gambar 4. 9 Desain Menu Utama .............................................................................. 51
Gambar 4. 10 Desain Menu Master Data ................................................................... 52
Gambar 4. 11 Desain Menu Pinjaman ....................................................................... 52
Gambar 4. 12 Desain Menu Laporan ......................................................................... 53
Gambar 4. 13 Desain Input Anggota.......................................................................... 53
Gambar 4. 14 Desain Input Pengajuan ....................................................................... 54
Gambar 4. 15 Desain Input Pinjaman ........................................................................ 54
Gambar 4. 16 Desain Input Angsuran ........................................................................ 55
Gambar 4. 17 Bukti Pengajuan Dana Kredit .............................................................. 59
Gambar 4. 18 Bukti Pencairan Dana Kredit............................................................... 56
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Gambar 4. 19 Bukti Angsuran Dana Kredit ............................................................... 56
Gambar 4. 20 Laporan Pinjaman ............................................................................... 57
Gambar 4. 21 Neraca Saldo ....................................................................................... 57
Gambar 4. 22 Jurnal Umum ....................................................................................... 58
Gambar 4. 23 Buku Besar .......................................................................................... 58
xvii
PERNYATAAN KEASLIAN SKRIPSI ...................................................................... ii
PENGESAHAN SKRIPSI .......................................................................................... iii
PENGESAHAN KELULUSAN UJIAN SKRIPSI..................................................... iv
MOTTO DAN PERSEMBAHAN ............................................................................... v
ABSTRAK .................................................................................................................. vi
ABSTRACT ............................................................................................................... vii
KATA PENGANTAR .............................................................................................. viii
DAFTAR ISI ............................................................................................................... xi
DAFTAR TABEL ...................................................................................................... xv
DAFTAR GAMBAR ................................................................................................ xvi
BAB I ........................................................................................................................... 1
PENDAHULUAN ....................................................................................................... 1
1.1
Latar Belakang .............................................................................................. 1
1.2
Batasan Masalah ............................................................................................ 5
1.3
Rumusan Masalah ......................................................................................... 5
1.4
Tujuan Penelitian ........................................................................................... 6
1.5
Manfaat Penelitian ......................................................................................... 6
1.6
Sistematika Penelitian ................................................................................... 7
BAB II .......................................................................................................................... 8
TINJAUAN PUSTAKA .............................................................................................. 8
2.1
Landasan Teori .............................................................................................. 8
2.1.1
Sistem Informasi Akuntansi ................................................................... 8
2.1.1.1 Definisi Sistem ................................................................................... 8
2.1.1.2 Definisi Informasi ............................................................................... 8
xi
2.1.1.3 Definisi Sistem Informasi ................................................................... 9
2.1.1.4 Definisi Akuntansi .............................................................................. 9
2.1.1.5 Sistem Informasi Akuntansi ............................................................. 10
2.1.2
Sistem Akuntansi Piutang .................................................................... 15
2.1.2.1 Pengertian Piutang ............................................................................ 15
2.1.2.2 Jenis Piutang ..................................................................................... 16
2.1.2.3 Sistem Akuntansi Piutang ................................................................ 18
2.1.2.4 Dokumen Piutang ............................................................................. 19
2.1.2.5 Catatan .............................................................................................. 19
2.1.2.6 Metode Pencatatan Piutang .............................................................. 20
2.1.3
Pengembangan Sistem ......................................................................... 22
2.1.3.1 Pengertian Pengembangan Sistem.................................................... 22
2.1.3.2 Tujuan Pengembangan Sistem ......................................................... 22
2.1.3.3 Tahap Pengembangan Sistem ........................................................... 25
2.1.4
PHP ...................................................................................................... 27
2.1.5
MySQL ................................................................................................. 28
2.1.6
Konektivitas PHP dengan MySQL....................................................... 29
2.1.7
XAMPP ................................................................................................ 30
2.1.8
Apache .................................................................................................. 31
2.2
Penelitian Terdahulu .................................................................................... 31
BAB III ...................................................................................................................... 33
METODE PENELITIAN ........................................................................................... 33
3.1
Objek Penelitian .......................................................................................... 33
3.1.1
Jenis Penelitian ..................................................................................... 33
3.2
Metode Pengumpulan Data ......................................................................... 34
3.3
Metode Pengembangan Sistem ................................................................... 35
xii
BAB IV ...................................................................................................................... 38
ANALISIS DAN PEMBAHASAN ........................................................................... 38
4.1
Tinjauan Umum Perusahaan ....................................................................... 38
4.1.1
Sejarah Singkat Perusahaan ................................................................. 38
4.1.1.1 Struktur Organisasi dan Deskripsi Tugas pada UPK Kecamatan
Donorojo ......................................................................................................... 39
4.1.1.2 Deskripsi Tugas pada UPK Kecamatan Donorojo ........................... 40
4.2
Sistem yang Berjalan ................................................................................... 41
4.2.1
Narasi Sistem Piutang Usaha ............................................................... 41
4.2.2
Flowchart Piutang Usaha yang Berjalan pada UPK Kecamatan
Donorojo ............................................................................................................. 43
4.2.3
Identifikasi Data dan Informasi ............................................................ 43
4.2.4
Pencatatan Akuntansi yang di gunakan ............................................... 44
4.2.5
Sistem yang Diusulkan ......................................................................... 44
4.2.5.1 Narasi Sistem Piutang Usaha ........................................................... 44
4.2.5.2 Flowchart Sistem Piutang Usaha UPK Kecamatan Donorojo ......... 45
4.2.6
HIPO (Hierarchy Input Process Output) .............................................. 46
4.2.6.1 Diagram Contexts ............................................................................. 46
4.2.7
4.3
Desain Database .......................................................................................... 47
4.3.1
Enty Relationship Diagram.................................................................. 47
4.3.2
Normalisasi .......................................................................................... 48
4.4
5
Data Flow Diagram .............................................................................. 47
Desain Input Output .................................................................................... 51
4.4.1
Desain Input ......................................................................................... 51
4.4.2
Desain Output ...................................................................................... 55
BAB V ................................................................................................................ 59
xiii
PENUTUP .................................................................................................................. 59
5.1
Kesimpulan .................................................................................................. 59
5.2
Saran ............................................................................................................ 60
DAFTAR PUSTAKA ................................................................................................ 61
LAMPIRAN-LAMPIRAN......................................................................................... 63
xiv
DAFTAR TABEL
Tabel 2. 1 Penelitian Terdahulu ................................................................................. 31
Tabel 3.1 Jadwal Pelaksanaan Kegiatan .................................................................... 37
Tabel 4.1 Struktur Pengurus UPK Kecamatan Donorojo .......................................... 39
Tabel 4. 2 Tabel Anggota Bentuk Unnormal ............................................................. 48
Tabel 4. 3 Tabel Pengajuan Bentuk Unnormal ......................................................... 48
Tabel 4. 4 Tabel Pinjaman Bentuk Unnormal ........................................................... 48
Tabel 4. 5 Tabel Angsuran Bentuk Unnormal .......................................................... 48
Tabel 4. 6 Tabel Anggota Bentuk Normal ke Satu ................................................... 49
Tabel 4. 7 Tabel Pengajuan Bentuk Normal ke Satu ................................................ 49
Tabel 4. 8 Tabel Pinjaman Bentuk Normal Ke Satu ................................................. 49
Tabel 4. 9 Tabel Angsuran Bentuk Normal Ke Satu ................................................ 50
xv
DAFTAR GAMBAR
Gambar 2. 1 Unsur Sistem Akuntansi Pokok ............................................................ 12
Gambar 2. 2 Blok Bangunan Sistem Informasi ......................................................... 14
Gambar 2. 3 Tahap-Tahap Pengembangan Sistem Informasi dan Dokumen Tulis
yang dihasilkan........................................................................................................... 27
Gambar 4. 1 Flowchart Piutang Usaha UPK Donorojo ............................................. 43
Gambar 4. 2 Flowchart Sistem informasi Akuntansi Piutang Usaha UPK ................ 45
Gambar 4. 3 HIPO (Hierarchy Input Process Output) ............................................... 46
Gambar 4. 4 Diagram Context .................................................................................. 46
Gambar 4. 5 Data Flow Diagram ............................................................................... 47
Gambar 4. 6 ERD ....................................................................................................... 47
Gambar 4. 7 Relasi Antar Tabel ................................................................................. 50
Gambar 4. 8 Login Sistem ......................................................................................... 51
Gambar 4. 9 Desain Menu Utama .............................................................................. 51
Gambar 4. 10 Desain Menu Master Data ................................................................... 52
Gambar 4. 11 Desain Menu Pinjaman ....................................................................... 52
Gambar 4. 12 Desain Menu Laporan ......................................................................... 53
Gambar 4. 13 Desain Input Anggota.......................................................................... 53
Gambar 4. 14 Desain Input Pengajuan ....................................................................... 54
Gambar 4. 15 Desain Input Pinjaman ........................................................................ 54
Gambar 4. 16 Desain Input Angsuran ........................................................................ 55
Gambar 4. 17 Bukti Pengajuan Dana Kredit .............................................................. 59
Gambar 4. 18 Bukti Pencairan Dana Kredit............................................................... 56
xvi
Gambar 4. 19 Bukti Angsuran Dana Kredit ............................................................... 56
Gambar 4. 20 Laporan Pinjaman ............................................................................... 57
Gambar 4. 21 Neraca Saldo ....................................................................................... 57
Gambar 4. 22 Jurnal Umum ....................................................................................... 58
Gambar 4. 23 Buku Besar .......................................................................................... 58
xvii