PERANCANGAN SISTEM AKUNTANSI PENERIMAAN KAS MANUAL PADA USAHA CUCIAN MOBIL “STATIC CAR WASH” JL. DAMAI NO.9, SLEMAN, YOGYAKARTA.

PERANCANGAN SISTEM AKUNTANSI PENERIMAAN KAS
PADA USAHA CUCIAN MOBIL STATIC CAR WASH
JL. DAMAI NO. 9, SLEMAN, YOGYAKARTA

SKRIPSI
Diajukan kepada Fakultas Ekonomi Universitas Negeri Yogyakarta
untuk Memenuhi Sebagian Persyaratan guna Memperoleh
Gelar Sarjana Ekonomi

Oleh:
RIZKA PUTRI PRANANDARI
12812141029

PROGRAM STUDI AKUNTANSI
JURUSAN PENDIDIKAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS NEGERI YOGYAKARTA
2017

MOTTO

Lebih baik terlambat daripada tidak sama sekali (Anonim).

PERSEMBAHAN

Dengan memanjatkan puji syukur atas kehadirat Allah SWT, tugas akhir
skripsi ini penulis persembahkan kepada:
1. Ayah saya yang selalu mengingatkan saya akan arti pentingnya pendidikan,
Alm. Bapak Agung Brahmono.
2. Ibu saya yang selalu memberi dukungan, Ibu Ninik Yuliati.
3. Kakak saya yang selalu memberi nasehat, Muhammad Rizky Nanda Pratama.

v

PERANCANGAN SISTEM AKUNTANSI PENERIMAAN KAS MANUAL
PADA USAHA CUCIAN MOBIL STATIC CAR WASH
JL. DAMAI NO.9, SLEMAN, YOGYAKARTA
Oleh:
RIZKA PUTRI PRANANDARI
12812141029

ABSTRAK
Penelitian ini bertujuan untuk:(1) mengetahui sistem akuntansi penerimaan
kas yang saat ini diterapkan oleh Static Car Wash serta; (2) merancang sistem
akuntansi penerimaan kas yang sesuai dan seharusnya diterapkan oleh Static Car
Wash.
Penelitian ini berbentuk penelitian research and development (R&D).
Subjek penelitian dalam penelitian ini adalah Static Car Wash. Teknik
pengumpulan data yang dipergunakan pada penelitian ini meliputi: observasi,
wawancara, dan dokumentasi. Data yang telah terkumpul tersebut selanjutnya
dianalisis dengan cara membandingkannya dengan kajian teori untuk menentukan
apakah masih terdapat kesenjangan antara teori dengan realitas atau tidak.
Instrumen penelitian yang digunakan yaitu: (1) kuesioner, serta (2) dokumen dan
catatan yang terkait dengan penerimaan kas. Tahapan yang dilakukan untuk
pengembangan sistem meliputi tahap analisis, desain, serta implementasi.
Hasil penelitian ini menunjukkan bahwa: (1) sistem akuntansi penerimaan
kas Static Car Wash memiliki spesifikasi sebagai berikut: (a) fungsi yang terkait
dengan penerimaan kas ada empat yaitu fungsi order, fungsi pelayanan jasa,
fungsi kas serta fungsi pencatatan; (b) catatan yang digunakan yaitu laporan
harian Static Car Wash; (c) dokumen yang digunakan yaitu nota serba guna; (d)
prosedur yang terkait dengan penerimaan kas meliputi: prosedur order jasa,

prosedur pelayanan jasa, prosedur penerimaan kas, serta prosedur pencatatan
penjualan dan penerimaan kas; (e) bagan alir penerimaan kas menggambarkan
aktifitas terkait penerimaan kas dari proses menerima order hingga proses
pencatatan penjualan dalam Laporan Harian; (f) sistem pengendalian internal yang
tersedia masih sangat terbatas dan belum sesuai dengan kajian teori. (2)
Perancangan sistem akuntansi penerimaan kas pada Static Car Wash meliputi: (a)
tahap analisis sistem yang terdiri dari: analisis sistem lama yang hasilnya
menunjukkan bahwa masih terdapat beberapa informasi yang belum mampu
disediakan sistem yang lama; serta analisis kelayakan sistem baru yang hasilnya
menunjukkan bahwa sistem yang baru layak untuk dikembangkan; (b) tahap
desain sistem yang terdiri dari: perancangan prosedur, catatan akuntansi,
dokumen, bagan alir sistem, serta sistem pengendalian internal; (c) tahap
implementasi sistem yang terdiri dari: pelatihan karyawan, uji coba sistem yang
baru, analisis hasil uji coba sistem yang baru, serta konversi sistem.
Kata kunci: perancangan sistem, sistem akuntansi, penerimaan kas

vi

DESIGNING ACCOUNTING SYSTEM FOR CASH RECEIPT
IN STATIC CAR WASH ,

JL. DAMAI NO.9, SLEMAN, YOGYAKARTA
By:
RIZKA PUTRI PRANANDARI
12812141029

ABSTRACT
This study was aimed to: (1) determine the accounting system for cash
receipt currently applied by Static Car Wash; and (2) design an appropriate
accounting system for cash receipt to be applied by Static Car Wash.
This study is a research and development (R&D) study. The research
subject was Static Car Wash located in Jalan Damai No. 9, Sleman, Yogyakarta.
The data collection techniques were: observation, interview, and documentation.
The author analyzed the data to determine whether there are still discrepancy
between theoretical review and reality, or not. The research instruments were:
(1) questionnaire, (2) documents related to cash receipt, and (3) notes related to
cash receipt. The stages to develop the system were: analysis, design, and
implementation stages.
This research results showed that: (1) the current accounting system for
cash receipt in Static Car Wash had the following spesifications: (a) four
functions related to cash receipt, i.e. order, service, cash, and bookkeeping

function; (b) there was one accounting note, i.e. daily report of Static Car Wash;
(c) there was one document i.e. multipurpose note; (d) procedures related to cash
receipt were: order, service, cash receipt, sales bookkeeping, cash depositing, and
cash receipt bookeeping procedure; (e) cash receipt flowchart describe several
activities related to cash receipt, from order reception process to sales recording
process; (f) the internal control system was limited and not consistent with
theoretical review. (2) The designing of cash receipt accounting system in Static
Car Wash included the following stages: (a) system analysis stage comprised of:
old system analysis which showed that there are several informations that can t
be provided by the old system; and new system feasibility analysis which showed
that the development of the new system is feasible; (b) system design stage
comprised of: designing procedures, accounting notes, documents, flowchart, and
internal control system; (c) system implementation stage comprised of: employee
training, new system trial, trial result analysis, and system conversion.
Keywords: system design, accounting system, cash receipt

vii

KATA PENGANTAR

Assalamualaikum, Wr. Wb.
Puji dan syukur penulis panjatkan kehadiran Allah SWT, karena berkat rahmat
dan anugerah-Nya penulis dapat menyelesaikan tugas akhir skripsi ini yang
berjudul Perancangan Sistem Akuntansi Penerimaan Kas pada Usaha Cucian
Mobil

Static Car Wash

Jl. Damai No. 9, Sleman, Yogyakarta . Penulis

menyadari bahwa skripsi ini dapat diselesaikan tak lepas dari bimbingan berbagai
pihak. Oleh karena itu, pada kesempatan ini penulis ingin mengucapkan terima
kasih kepada Bapak/Ibu:
1. Prof. Dr. Sutrisna Wibawa, M.Pd., Rektor Universitas Negeri Yogyakarta.
2. Dr. Sugiharsono, M.Si., Dekan Fakultas Ekonomi Universitas Negeri
Yogyakarta.
3. Rr. Indah Mustikawati, S.E., Akt., M.Si., Ketua Jurusan Pendidikan Akuntansi
Fakultas Ekonomi Universitas Negeri Yogyakarta.
4. Dr. Denies Priantinah M.Si., Ak., CA., Ketua Program Studi Akuntansi S1
Fakultas Ekonomi Universitas Negeri Yogyakarta

5. Siswanto, M.Pd., dosen pembimbing yang telah dengan sabar memberikan
bimbingan selama masa penyusunan skripsi.
6. Diana Rahmawati, M.Si., dosen narasumber yang telah memberikan nasehat
selama masa penyusunan dan penyelesaian skripsi.
7. Dosen-dosen prodi Akuntansi UNY yang telah memberikan banyak ilmu
selama penulis menempuh studi.

viii


 


 
 
 

  

  


  
   

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òùòïîñ ýëìùîïîôîûîñ íîôîù ýëñëôóõóîñ óñó ýëñòôóï úìùòôîïóðîñ ïëöî÷îó
öëìóðòõÿ

êî÷îóùîñî ýëñëìîýîñ ïóïõëù îðòñõîñïó ýëñëìóùîîñ ðîï íó òïîûî òóîñ
ùöóô õîõó



êî÷îóùîñî ýëìîñîñ÷îñ ïóïõëù îðòñõîñïó ýëñëìóùîîñ ðîï üîñ÷ ïëïòîó íó
òïîûî òóîñ ùöóô õîõó





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