Evaluasi sistem pengendalian intern pengeluaran kas : studi kasus pada Paroki St.Yohanes Rasul Pringwulung.

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ABSTRAK

EVALUASI SISTEM PENGENDALIAN INTERN PENGELUARAN KAS Studi Kasus pada Paroki St.Yohanes Rasul Pringwulung Yogyakarta

Grace Vienna Prasetyo NIM: 092114026 Universitas Sanata Dharma

Yogyakarta 2013

Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian intern pengeluaran kas pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta telah efektif. Jenis penelitian ini adalah studi kasus. Objek penelitiannya adalah sistem pengendalian intern pengeluaran kas, dan teknik pengumpulan datanya berupa wawancara, kuesioner, dan dokumentasi.

Teknik analisis data yang digunakan adalah Attribute Sampling Models dengan model Fixed Sample Size Sampling. Tingkat keandalan (R%) yang digunakan sebesar 95%, Desired Upper Precision Limit (DUPL) sebesar 5%, dan taksiran persentase kesalahan populasi sebesar 4% yang didapat dari pengujian terhadap 50 sampel awal. Analisis pengendalian intern pengeluaran kas dilakukan dengan cara membandingkan AUPL dan DUPL.

Dari hasil penelitian yang diperoleh dari hasil kuesioner dan wawancara, menunjukkan bahwa struktur organisasi sudah cukup baik, sistem otorisasi dan prosedur pencatatan belum cukup baik, praktik yang sehat sudah cukup baik, dan karyawan yang sesuai dengan tanggung jawabnya sudah cukup baik. Pada pengujian terhadap 220 kuitansi pengeluaran kas ditemukan beberapa kesalahan pada attribute. Pada attribute pertama (informasi umum pada kuitansi) ditemukan tiga kesalahan sehingga memberikan hasil Achieved Upper Precision Limit (AUPL) sebesar 4%,

attribute kedua (otorisasi dari pihak yang berwenang) ditemukan dua kesalahan

sehingga memberikan hasil AUPL sebesar 3%, sedangkan attribute ketiga (nomor urut tercetak pada kuitansi) tidak terpenuhi, karena paroki belum menggunakan nomor urut tercetak pada kuitansi. Hasil analisis menunjukkan bahwa attribute pertama efektif, attribute kedua efektif, dan attribute ketiga tidak efektif.

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ABSTRACT

EVALUATION OF CASH DISBURSEMENT INTERNAL CONTROL Case Study at Parish of John Apostle Pringwulung Yogyakarta

Grace Vienna Prasetyo NIM: 092114026 Sanata Dharma University

Yogyakarta 2013

The aim of this research is to determine whether the internal control system of cash disbursement on Parish St. John the Apostle Pringwulung Yogyakarta has been effective. The type of this research is a case study. Object of the research is internal control system of cash disbursement. Data collection techniques were interviews, questionnaires, and documentation.

The data analysis technique used is Fixed Sample Size Attribute Sampling Model. Based on the initial testing on 50 samples, it determines that the level of reliability is 95 %, Desired Upper Precision Limit (DUPL) is 5 %, and the estimated percentage of the population error is 4%. Analysis of the internal control system of cash disbursement was conducted by comparing AUPL and DUPL.

Results showed that the structure of the organization was good, the system of authorization and recording procedures was not quite good, good practices were good enough, and qualified employee in accordance with their responsibilities were good enough. Based on the testing of 220 cash disbursement documents, it was found some errors on the attributes. In the first attribute (general information of receipt), there were three errors resulting in a 4% Achieved Upper Precision Limit (AUPL), two errors for second attribute (authorization from the competent section) resulting in a 3% AUPL, and third attribute (printed serial number) was not satisfied, because the parish has not used the printed serial number on the receipt. The analysis showed that the first attribute was effective, the second attribute was effective, and the third attribute was not effective.

EVALUASI SISTEM PENGENDALIAN INTERN

PENGELUARAN KAS

Studi Kasus pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta

SKRIPSI

Diajukan untuk Memenuhi Salah Satu Syarat

Memperoleh Gelar Sarjana Ekonomi

Program Studi Akuntansi

Oleh:

Grace Vienna Prasetyo

NIM: 092114026

PROGRAM STUDI AKUTANSI JURUSAN AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS SANATA DHARMA

YOGYAKARTA

L

EVALUASI SISTEM PENGENDALIAN INTERN

PENGELUARAN KAS

Studi Kasus pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta

SKRIPSI

Diajukan untuk Memenuhi Salah Satu Syarat

Memperoleh Gelar Sarjana Ekonomi

Program Studi Akuntansi

Oleh:

Grace Vienna Prasetyo

NIM: 092114026

PROGRAM STUDI AKUTANSI JURUSAN AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS SANATA DHARMA

YOGYAKARTA

LY

Halaman Persembahan

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JURUSAN AKUNTANSI – PROGRAM STUDI AKUNTANSI PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI

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ABSTRAK

EVALUASI SISTEM PENGENDALIAN INTERN PENGELUARAN KAS Studi Kasus pada Paroki St.Yohanes Rasul Pringwulung Yogyakarta

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ABSTRACT

EVALUATION OF CASH DISBURSEMENT INTERNAL CONTROL Case Study at Parish of John Apostle Pringwulung Yogyakarta

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PENDAHULUAN

A. Latar Belakang Masalah

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B. Rumusan Masalah

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C. Batasan Masalah

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D. Tujuan Penelitian

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E. Manfaat Penelitian

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F. Sistematika Penulisan

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BAB II

LANDASAN TEORI

A.Sistem

1. Pengertian Sistem

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2. Sistem Akuntansi

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(flowchart) 7DEHO PHQXQMXNNDQ VLPEROVLPERO \DQJ ELDVD GLJXQDNDQ

XQWXNPHPEXDWEDJDQDOLUGRNXPHQ(flowchart)

Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart

1R 6LPERO . HWHUDQJDQ

Dokumen 6LPERO LQL GLJXQDNDQ XQWXN PHQJJDPEDUNDQVHPXDMHQLVGRNXPHQ \DQJ PHUXSDNDQ IRUPXOLU \DQJ GLJXQDNDQ XQWXN PHUHNDP GDWD \DQJ WHUMDGL GDODP VXDWX WUDQVDNVL

Dokumen dan tembusannya 6LPERO LQL GLJXQDNDQ XQWXN PHQJJDPEDUNDQ GRNXPHQ DVOL GDQ WHPEXVDQQ\D 1RPRU OHPEDU GRNXPHQGLFDQWXPNDQGLVXGXWNDQDQDWDV

Berbagai dokumen 6LPERO LQL GLJXQDNDQ XQWXN PHQJJDPEDUNDQ EHUEDJDL MHQLV GRNXPHQ \DQJ GLJDEXQJNDQ EHUVDPD GDODP VDWXSDNHW

Catatan. 6LPERO LQL GLJXQDNDQ XQWXNO PHQJJDPEDUNDQ FDWDWDQ DNXQWDQVL \DQJ GLJXQDNDQXQWXNPHQFDWDWGDWD\DQJGLUHNDP VHEHOXPQ\DGLGDODPGRNXPHQDWDXIRUPXOLU

Penghubung pada halaman yang sama(on- page connector) 'DODP PHQJJDPEDUNDQ

EDJDQ DOLU DUXV GRNXPHQ GDSDW GLEXDW PHQJDOLUGDULDWDVNHEDZDKGDQNLULNHNDQDQ 1 2 3 1 2

Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)

Akhir arus dokumen dan mengarahkan pembaca simbol penghubung halaman yang sama bernomor seperti yang tercantum dalam simbol tersebut.

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Penghubung pada halaman yang berbeda

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1 1

Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)

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Arsip Sementara 6LPERO LQL GLJXQDNDQ XQWXN PHQXQMXNNDQ WHPSDW SHQ\LPSDQDQ GRNXPHQ VHSHUWL OHPDUL GDQ NRWDN DUVLS 8QWXN PHQXQMXNNDQ XUXWDQ SHQJDUVLSDQ GRNXPHQGLJXQDNDQVLPEROEHULNXWLQL $ PHQXUXWDEMDG 1 PHQXUXWQRPRUXUXW 7 NURQRORJLVPHQXUXWWDQJJDO Arsip Permanen6LPEROLQLGLJXQDNDQ XQWXNPHQJJDPEDUNDQDUVLSSHUPDQHQ\DQJ PHUXSDNDQWHPSDWSHQ\LPSDQDQGRNXPHQ \DQJWLGDNDNDQGLSURVHVODJLGDODPVLVWHP DNXQWDQVL\DQJEHUVDQJNXWDQ

On-Line computer Process 6LPERO LQL

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Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)

Keying (typing, verifiying). 6LPERO LQL

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Pita Magnetik(magnetic tape) 6LPERO LQL

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On-Line Storage.6LPEROLQLPHQJJDPEDUNDQ

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Ya

Tidak

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Mulai dan Berakhir (terminal). 6LPERO LQL XQWXN PHQJJDPEDUNDQ DZDO GDQ DNKLU VXDWX VLVWHPDNXQWDQVL

Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)

Masuk ke sistem . DUHQD NHJLDWDQ GL OXDU VLVWHP WLGDN SHUOX GLJDPEDUNDQ GDODP EDJDQ DOLU PDND GLSHUOXNDQ VLPERO XQWXN PHQJJDPEDUNDQ PDVXN VLVWHP \DQJ GLJDPEDUNDQGDODPEDJDQDOLU

Keluar ke sistem lain. DUHQDNHJLDWDQGLOXDU VLVWHPWLGDNSHUOXGLJDPEDUNDQGDODPEDJDQ DOLU PDND GLJXQDNDQ VLPERO XQWXN PHQJJDPEDUNDQNHOXDUVLVWHP

Pertemuan garis alir 6LPERO LQL GLJXQDNDQ MLND GXD JDULV DOLU EHUWHPX GDODP VDWX JDULV PHQJLNXWLDUXVJDULVODLQQ\D

Garis alir (flowline). 6LPERO LQL

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3. Elemen-Elemen Sistem Akuntansi

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B.Sistem Pengendalian Intern

1. Pengertian Sistem Pengendalian Intern

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2. Tujuan pengendalian intern

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3. Unsur sistem pengendalian intern

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C.Sistem Pengendalian Intern terhadap Pengeluaran Kas

1. Pentingnya Sistem pengendalian Intern terhadap Pengeluaran Kas

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3. Unsur-unsur Pengendalian Intern dalam Sistem Akuntansi Pengeluaran Kas

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D. Organisasi Paroki

1. Pengertian Paroki

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2. Karakteristik Organisasi Paroki

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3. Sistem Pengendalian Intern Paroki

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E. Pengeluaran Kas Paroki

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Bon sementara 2

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3 Mengisi bon sementara Menerima uang dari bendahara 4

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Memeriksa proposal 1 Proposal 1 Proposal 2 Proposal1 Proposal 2 Memberikan persetujuan tertulis 2

Bon sementara 2

Bon sementara 1

Mencatat dalam BBS BBS 4 N 3 1

BENDAHARA DEWAN PAROKI OPERATOR AKUNTANSI

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5

LPJ Bon sementara 2

Bukti-bukti Memutuskan utk menerima atau menolak Membuat dan menandatangani

Bkk & Bkm

LPJ Bon Sementara 2

Bukti-bukti Bkk Bkm BKDP Mencatat dalam BKDP 6 6 LPJ LPJ Bon sementara 2 Bukti-bukti Bkk Bkm Operator memasukkan data

BKK dan BKM ke komputer

LPJ Bon sementara 2

Bukti-bukti Bkk

Bkm

selesai

G. Pengujian Kepatuhan

3HQJXMLDQ NHSDWXKDQ DGDODK SHQJXMLDQ XQWXN PHQJHWDKXL HIHNWLILWDV VLVWHPSHQJHQGDOLDQLQWHUQ3HQJXMLDQHIHNWLYLWDVVLVWHPSHQJHQGDOLDQLQWHUQ VLVWHP DNXQWDQVL GDSDW GLODNXNDQ GHQJDQ PHQJJXQDNDQ PHWRGH VWDWLVWLFDO VDPSOLQJ PDXSXQjudgement samplingStatistical sampling GLEDJL PHQMDGL

GXD \DLWXattribute samplingGDQvariable sampling$GDWLJDPRGHOGDODP attribute sampling\DLWX

Fixed Sample Size Attribute Sampling

0RGHO SHQJDPELODQ VDPSHO LQL GLJXQDNDQ MLND GLSHUNLUDNDQ DNDQ GLMXPSDL EHEHUDSD NHVDODKDQ GDQ DNXQWDQ EHUNHLQJLQDQ PHPSHUNLUDNDQ VXDWXWLQJNDWSHQ\LPSDQJDQSRSXODVL \DQJWLGDNGLNHWDKXLROHKDNXQWDQ WHUVHEXW 0RGHO LQL PHUXSDNDQ PRGHO \DQJ SDOLQJ EDQ\DN GLJXQDNDQ GDODP SHPHULNVDDQ DNXQWDQ GDQ EHUWXMXDQ XQWXN PHPSHUNLUDNDQ SUHVHQWDVHWHUMDGLQ\DPXWXWHUWHQWXGDODPSRSXODVL

3URVHGXUSHQJDPELODQVDPSHODGDODKVHEDJDLEHULNXW

D 3HQHQWXDQattribute \DQJ DNDQ GLSHULNVD XQWXN PHQJXML HIHNWLYLWDV

SHQJHQGDOLDQLQWHUQ

6HEHOXPPHODNXNDQSHQJDPELODQVDPSHOGLWHQWXNDQWHUOHELKGDKXOX

attribute \DQJ DNDQ GLSHULNVD Attribute PHUXSDNDQ NDUDNWHULVWLN

HOHPHQ \DQJ EHUVLIDW NXDOLWDWLI VHKLQJJD PHPEHGDNDQ HOHPHQ WHUVHEXWGHQJDQHOHPHQ\DQJODLQQ\D3DGDSHQJXMLDQSHQJHQGDOLDQ

attribute DGDODK SHQ\LPSDQJDQ GDUL DWDX WLGDNQ\D HOHPHQ WHUWHQWX

GDODPVXDWXSHQJHQGDOLDQLQWHUQ\DQJVHKDUXVQ\DDGD E 3HQHQWXDQSRSXODVL\DQJDNDQGLDPELOVDPSHOQ\D

6HWHODKattribute GLWHQWXNDQODQJNDKEHULNXWQ\DDGDODKPHQHQWXNDQ

SRSXODVL\DQJDNDQGLDPELOVDPSHOQ\D F 3HQHQWXDQEHVDUQ\DVDPSHO

8QWXNPHQHQWXNDQEHVDUQ\DVDPSHO\DQJDNDQGLDPELOGDULSRSXODVL VHFDUD VWDWLVWLN WHUGDSDW IDNWRUIDNWRU \DQJ KDUXV GLSHUWLPEDQJNDQ VHEDJDLEHULNXW

0HQHQWXNDQWLQJNDWNHDQGDODQreliability levelDWDXconfidence level \DQJ GLVLQJNDW 5 7LQJNDW NHDQGDODQ DGDODK SUREDELOLWDV

EHQDUGDODPPHPSHUFD\DLHIHNWLYLWDVSHQJHQGDOLDQLQWHUQ'DODP SHQJXMLDQ SHQJHQGDOLDQ XPXPQ\D DXGLWRU PHQJJXQDNDQ 5 DQWDUDDWDX

3HQDNVLUDQSHUVHQWDVHWHUMDGLQ\DNHVDODKDQGDODPSRSXODVL 3HQDNVLUDQ LQL GLGDVDUNDQ SDGD SHQJDODPDQ DXGLWRU GLPDVD ODOX GHQJDQ PHODNXNDQ SHUFREDDQ 'DODP KDO DXGLWRU WLGDN PHPSXQ\DL SHQJDODPDQ NHVDODKDQ GDODP SRSXODVL LD GDSDW PHQJDPELO VDPSHO VHFDUD DFDN XQWXN PHQDNVLU WLQJNDW NHVDODKDQGDODPSRSXODVL

0HQHQWXNDQ EDWDV NHWHSDWDQ \DQJ GLLQJLQNDQ Desired Upper Precision LimitDWDX'83/

0HQJJXQDNDQ WDEHO SHQHQWXDQ EHVDUQ\D VDPSHO XQWXN PHQHQWXNDQEHVDUQ\DVDPSHO7DEHO3HQHQWXDQEHVDUQ\DVDPSHO \DQJWHUVHGLDDGDODKGLVXVXQPHQXUXW5

G 3HPLOLKDQDQJJRWDVDPSHOGDULVHOXUXKDQJJRWDSRSXODVL

$GDGXDPDFDPPHWRGH\DQJGLJXQDNDQXQWXNSHQJDPELODQVDPSHO \DLWX

Random DWDX3UREDELOLWD6DPSHO

0HWRGHrandom DWDX SUREDELOLWD VDPSHO PHPXQJNLQNDQ VHWLDS

XQVXU SRSXODVL PHPLOLNL NHVHPSDWDQ DWDX NDQV (chance) \DQJ

VDPDXQWXNGLSLOLKVHEDJDLVDPSHO

$GDHPSDWPDFDPPHWRGHrandomVDPSHO\DLWX a) Stratified Sampling

$SDELODXQVXUSRSXODVLWLGDNKRPRJHQDWDXKHWHURJHQ SHQJDPELODQ VDPSHO GDSDW GLODNXNDQ GHQJDQ SHPEDJLDQ XQVXUXQVXU SRSXODVL GDODP NHORPSRNNHORPSRN NHFLO VXENHORPSRN \DQJ GLVHEXW VWUDWD 6HODQMXQ\D GDUL PDVLQJ PDVLQJ VWUDWD LQL GLSLOLK VDPSHOQ\D VHFDUD random VHVXDL

GHQJDQSRUVLQ\D

b) Cluster Sampling

3DGD FOXVWHU VDPSOLQJ XQVXUXQVXU SRSXODVL GLEDJL GDODP VXENHORPSRN \DQJ GLVHEXW cluster NHORPSRN

clusterPDNDGDULEHEHUDSDclusterLQLGLSLOLKVDODKVDWXcluster

GHQJDQrandom 'DUL FOXVWHU \DQJ WHUSLOLK LQL EDUX GLSLOLK

VDPSHOQ\DVHFDUDrandomSXOD c) Systematic Sampling

3DGDsystematic samplingXQVXUXQVXUSRSXODVLGLSLOLK

GHQJDQMDUDNLQWHUYDO\DQJVDPD6HEHOXPNLWDPHPLOLKVDPSHO VHFDUD VLVWHPDWLV NLWD PHPLOLK WLWLN DZDO VHFDUD random

VHODQMXWQ\D GLSLOLK VDPSHOQ\D SDGD VHWLDS MDUDN LQWHUYDO WHUWHQWXPLVDOQ\DMDUDNNHVHSXOXK

d) Multistage Sampling

%LDVDQ\DVDPSHOGLSLOLKGHQJDQFDUDVDWXNDOLVHEHOXP SURVHVSHQJXPSXODQGDWDGLODNXNDQ

Nonrandom DWDXJudgment Sample

3DGDjudgment sampleSHQGDSDWGDQSHQJHWDKXDQVHVHRUDQJDNDQ

PHQMDGL GDVDU GDODP SHPLOLKDQ XQVXU SRSXODVL XQWXN GLSLOLK VHEDJDLVDPSHO

H 3HPHULNVDDQWHUKDGDSattribute\DQJPHQXQMXNNDQHIHNWLYLWDVHOHPHQ

VLVWHPSHQJHQGDOLDQLQWHUQ

3HPHULNVDDQSHQJXMLDQ HIHNWLYLWDVSHQJHQGDOLDQLQWHUQPHQJJXQDNDQ PHWRGHfixed-sample-size attribute sampling.

I (YDOXDVLKDVLOSHPHULNVDDQWHUKDGDSattributeDQJJRWDVDPSHO

(YDOXDVL GLODNXNDQ XQWXN PHQJHWDKXL DSDNDK SHQJHQGDOLDQ LQWHUQ \DQJGLODNXNDQWHODKHIHNWLI

Stop or Go Sampling

0RGHO LQL GLJXQDNDQ MLND \DNLQ EDKZD NHVDODKDQ \DQJ GLSHUNLUDNDQ GDODP SRSXODVL VDQJDWODK NHFLO 0HWRGH LQL PHQFHJDK WHUMDGLQ\D SHQJDPELODQ VDPSHO \DQJ WHUODOX EDQ\DN $NXQWDQ PHQJJXQDNDQPHWRGHstop or go samplingGDODPUDQJNDPHPLQLPNDQ

ZDNWXGDQPHQLQJNDWNDQHILVLHQVLDXGLWQ\D 3URVHGXU\DQJGLJXQDNDQVHEDJDLEHULNXW

D 0HQHQWXNDQdesired upper precision limitGDQWLQJNDWNHDQGDODQ

3DGDWDKDSLQLDNXQWDQPHQHQWXNDQWLQJNDWNHDQGDODQ\DQJDNDQ GLSLOLK GDQ WLQJNDW NHVDODKDQ PDNVLPXP \DQJ PDVLK GDSDW GLWHULPD

E 0HQHQWXNDQ 7DEHO %HVDUQ\D 6DPSHO 0LQLPXP XQWXN SHQJXMLDQ SHQJHQGDOLDQ XQWXN PHQHQWXNDQ VDPSHO SHUWDPD \DQJ KDUXV GLDPELO -LND VLVWHP SHQJHQGDOLDQ NOLHQ VXGDK EDLN PDND GLVDUDQNDQ XQWXN WLGDN PHQJJXQDNDQ WLQJNDW NHDQGDODQ NXUDQJ GDUL GDQ PHQJJXQDNDQ Desired Upper Precision Limit

SHQJXMLDQ SHQJHQGDOLDQ DXGLWRU WLGDN SHUQDK PHPLOLK EHVDUQ\D VDPSHONXUDQJGDUL

F 0HPEXDW WDEHO stop-or-go decision 6HWHODK EHVDUQ\D VDPSHO

PLQLPXPGLWHQWXNDQPDNDODQJNDKVHODQMXWQ\DDGDODKPHPEXDW WDEHO NHSXWXVDQ stop-or-go 'DODP PHPEXDW WDEHO stop-or-go decision DNDQ GLDPELO VDPSHO VDPSDL HPSDW NDOL 8PXPQ\D

GDODP PHUDQFDQJ WDEHO stop-or-go decision DXGLWRU MDUDQJ

PHUHQFDQDNDQSHQJDPELODQVDPSHOOHELKGDULWLJDNDOL

G (YDOXDVLKDVLOSHPHULNVDDQWHUKDGDSVDPSHO6HWHODKPHPSHUROHK DQJJRWD VDPSHO PLQLPXP VDPSHO PDND DNDQ GLODQMXWNDQ GHQJDQSURVHVSHPHULNVDDQWHUKDGDSDQJJRWDVDPSHOWHUVHEXW-LND GDUL SHPHULNVDDQ WHUKDGDS VDPSHO WHUVHEXW WLGDN GLWHPXNDQ NHVDODKDQ PDND SHQJDPELODQ VDPSHO GLKHQWLNDQ GDQ GLDPELO NHVLPSXODQ EDKZD XQVXU VLVWHP SHQJHQGDOLDQ LQWHUQ \DQJ GLSHULNVDVXGDKEDLN3HQJDPELODQVDPSHOGLKHQWLNDQMLND

$83/ '83/ %HVDUQ\D $83/ Achieved Upper Precision LimitGDSDWGLKLWXQJGHQJDQPHQJJXQDNDQUXPXV

. HWHUDQJDQ

'83/ %DWDVNHWHSDWDQDWDV\DQJGLLQJLQNDQ

Sample size %DQ\DNQ\DVDPSHO

&DUDXQWXNPHQHQWXNDQHIHNWLYLWDVSHQJHQGDOLDQLQWHUQ

-LND$83/”'83/DUWLQ\DXQVXUSHQJHQGDOLDQLQWHUQ\DQJGLSHULNVD VXGDKHIHNWLI

-LND$83/!'83/DUWLQ\DXQVXUSHQJHQGDOLDQLQWHUQ\DQJGLSHULNVD WLGDNHIHNWLI

Discovery Sampling

0RGHOSHQJDPELODQVDPSHOLQLFRFRNGLJXQDNDQMLNDWLQJNDWNHVDODKDQ \DQJGLSHUNLUDNDQGDODPSRSXODVLVDQJDWUHQGDKPHQGHNDWLQRO'DODP PRGHO LQL SHQHOLWL PHQJLQJLQNDQ NHPXQJNLQDQ WHUWHQWX XQWXN PHQHPXNDQSDOLQJWLGDNVDWXNHVDODKDQ

3URVHGXUSHQJDPELODQVDPSHOGDODPDiscovery Sampling DGDODKVHEDJDL

EHULNXW

D 0HQHQWXNDQattribute \DQJ DNDQ GLSHULNVDAttribute \DQJ DNDQ

GLSHULNVDKDUXVGLWHQWXNDQOHELKGDKXOXVHEHOXPdiscovery sampling

GLODNXNDQ

E 0HQHQWXNDQ SRSXODVL GDQ EHVDU SRSXODVL \DQJ DNDQ GLDPELO VDPSHOQ\DWDEHOXQWXNPHQHQWXNDQEHVDUQ\DVDPSHOGLVXVXQVHVXDL GHQJDQ EHVDUQ\D SRSXODVL ROHK NDUHQD LWX VHWHODK attribute

GLWHUDSNDQ ODQJNDK EHULNXWQ\D DGDODK PHQJKLWXQJ EHVDUQ\D SRSXODVL

F 0HQHQWXNDQ WLQJNDW NHDQGDODQ 6HSHUWL KDOQ\D GHQJDQ PRGHO

attribute sampling \DQJ ODLQ DNXQWDQ KDUXV PHQHQWXNDQ WLQJNDW

NHDQGDODQ

G 0HQHQWXNDQdesired upper precission limit DWDX '83/ $NXQWDQ

NHPXGLDQPHQHQWXNDQWLQJNDWNHVDODKDQSRSXODVL\DQJPDVLKGDSDW GLWHULPD

H 0HQHQWXNDQ EHVDUQ\D VDPSHO 'HQJDQ PHQJJXQDNDQ WDEHO

discovery sampling \DQJ VHVXDL GHQJDQ EHVDUQ\D SRSXODVL REMHN

\DQJ DNDQ GLSHULNVD 5 GDQ '83/ PDND DNXQWDQ DNDQ GDSDW PHQHQWXNDQEHVDUQ\DVDPSHO

I0HPHULNVDattribute sample.

J 0HODNXNDQ HYDOXDVL SHPHULNVDDQ WHUKDGDS NDUDNWHULVWLN VDPSHO -LND GDUL KDVLO SHPHULNVDDQ DQJJRWD VDPSHO WLGDN GLWHPXNDQ NHVDODKDQ PDND DNDQ GLDPELO NHVLPSXODQ EDKZD SHQJHQGDOLDQ LQWHUQ \DQJ GLSHULNVD VXGDK HIHNWLI 1DPXQ DSDELOD GLWHPXNDQ NHVDODKDQ VDWX DWDX OHELK GDODP SHPHULNVDDQ DQJJRWD VDPSHO NHPXQJNLQDQ DXGLWRU WLGDN DNDQ PHQJDPELO NHVLPSXODQ VHFDUD VWDWLVWLN PHQJHQDL KDVLO SHPHULNVDDQQ\D 7HWDSL MLND WXMXDQ SHPHULNVDDQDGDODKPHQHPXNDQdiscoverNHVDODKDQPDNDDXGLWRU

DNDQ VHJHUD PHQJKHQWLNDQ SHPHULNVDDQ WHUKDGDS DQJJRWD VDPSHO VHWHODKPHQHPXNDQNHVDODKDQ

BAB III

METODE PENELITIAN

A. Jenis Penelitian

-HQLV SHQHOLWLDQ \DQJ GLODNXNDQ DGDODK VWXGL NDVXV \DLWX VXDWX SHQHOLWLDQ WHUKDGDS REMHN WHUWHQWX \DQJ SRSXODVLQ\D WHUEDWDV VHKLQJJD NHVLPSXODQ\DQJDNDQGLDPELOKDQ\DEHUODNXEDJLREMHN\DQJGLWHOLWL

B. Tempat dan Waktu Penelitian

7HPSDWSHQHOLWLDQ

3HQHOLWLDQWHQWDQJVLVWHPSHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDVEHUWHPSDW GL3DURNL6W< RKDQHV5DVXO3ULQJZXOXQJ< RJ\DNDUWD

:DNWXSHQHOLWLDQ

3HQHOLWLDQGLODNXNDQDQWDUDEXODQ0DUHWVDPSDL0HL

C. Subyek dan Obyek Penelitian

6XE\HN3HQHOLWLDQ

D 3DVWRU3DURNL*HUHMD6W< RKDQHV5DVXOSULQJZXOXQJ< RJ\DNDUWD E %HQGDKDUD3DURNL

2E\HN3HQHOLWLDQ

E Job description GDUL PDVLQJPDVLQJ EDJLDQ \DQJ EHUNDLWDQ GHQJDQ

SHQJHOXDUDQNDV

F %DJDQDOLUVLVWHPSHQJHOXDUDQNDV

G 3HQJHQGDOLDQLQWHUQWHUKDGDSSHQJHOXDUDQNDV H 'RNXPHQGRNXPHQSHQGXNXQJSHQJHOXDUDQNDV

D. Data yang Diperlukan

*DPEDUDQXPXP*HUHMD6W< RKDQHV5DVXO3ULQJZXOXQJ< RJ\DNDUWD 6UWXNWXURUJDQLVDVLGDQMREGHVFULSWLRQ

3URVHGXUSHQFDWDWDQSHQJHOXDUDQNDV

)RUPXOLUGRNXPHQGDQFDWDWDQ\DQJGLJXQDNDQGDODP*HUHMD6W< RKDQHV 5DVXO3ULQJZXOXQJ\DQJEHUKXEXQJDQGHQJDQSHQJHOXDUDQNDV

E. Metode Pengumpulan Data

:DZDQFDUD

3HQHOLWL PHQJDGDNDQ WDQ\D MDZDE ODQJVXQJ NHSDGD 3DVWRU 3DURNL EHQGDKDUD VHUWD SDUD NDU\DZDQ XQWXN PHQGDSDWNDQ JDPEDUDQ XPXP PHQJHQDLWDWDFDUDGDQFDUDNHUMDEDJLDQNHXDQJDQ

. XHVLRQHU

3HQHOLWL PHPEXDW GDIWDU SHUWDQ\DDQ \DQJ EHUNDLWDQ GHQJDQ VLVWHP SHQJHQGDOLDQ LQWHUQ SHQJHOXDUDQ NDV 'DUL MDZDEDQ DWDV SHUWDQ\DDQ SHUWDQ\DDQ \DQJ GLDMXNDQ WHUVHEXW PHQJKDUDSNDQ PHQGDSDWNDQ GDWD

PHQJHQDLVWUXNWXURUJDQLVDVLGDQjobdescriptionVHUWDKDOKDOODLQ\DQJ

EHUNDLWDQ GHQJDQ VLVWHP SHQJHQGDOLDQ LQWHUQ SHQJHOXDUDQ NDV \DQJ WHUGDSDWGDODP*HUHMD6W< RKDQHV5DVXO3ULQJZXOXQJ< RJ\DNDUWD 'RNXPHQWDVL

'RNXPHQWDVL GLODNXNDQ XQWXN PHQJJDOL ODQJVXQJ \DQJ GLEXWXKNDQ GDUL VXPEHU \DLWX GDUL GRNXPHQGRNXPHQ \DQJ EHUKXEXQJDQ GHQJDQ VLVWHPSHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDV

2EVHUYDVL

2EVHUYDVLGLODNXNDQXQWXNPHQJDPDWLVHFDUDODQJVXQJWHUXWDPD\DQJ EHUNDLWDQGHQJDQVLVWHPSHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDV

F. Teknik Analisis Data

8QWXN PHPHFDKNDQ UXPXVDQ PDVDODK GLDWDV SHQXOLV PHODNXNDQ SHQJXMLDQ NHSDWXKDQ GHQJDQ PHPLOLK WHNQLN \DQJ DNDQ GLSDNDL GDQ GLVHVXDLNDQ GHQJDQ NRQGLVL SDGD 3DURNL 6W < RKDQHV 5DVXO 3ULQJZXOXQJ 6HEHOXP PHQHQWXNDQ WHNQLN \DQJ DNDQ GLSDNDL SHQXOLV PHODNXNDQ LGHQWLILNDVL WHUKDGDS NRQGLVL SDURNL VHEDJDL ODQJNDKODQJNDK XQWXN PHQHQWXNDQWHNQLN\DQJDNDQGLSDNDL

/DQJNDKODQJNDKWHUVHEXWDQWDUDODLQ

0HODNXNDQZDZDQFDUDGHQJDQ%HQGDKDUD'HZDQ3DURNL

:DZDQFDUD GLODNXNDQ SHUWDPD NDOL XQWXN PHQJHWDKXL NRQGLVL SDURNLVHFDUDNHVHOXUXKDQGHQJDQPHQJDMXNDQSHUWDQ\DDQ\DQJEHUNDLWDQ

GHQJDQSHQJHOXDUDQNDVVLVWHPDNXQWDQVLGDQSHQJHQGDOLDQLQWHUQ\DQJ GLWHUDSNDQ +DO LQL EHUJXQD VHEDJDL SHPDKDPDQ DZDO DWDV NRQGLVL SHQJHQGDOLDQ LQWHUQ \DQJ GLWHUDSNDQ ROHK SDURNL 'DUL KDVLO ZDZDQFDUD SHQXOLV PHQGDSDWNDQ SHPDKDPDQ EDKZD SDURNL EHOXP PHQHUDSNDQ VWDQGDU37. $3\DQJGLEHUODNXNDQDWDVSHQJHOXDUDQNDV

0HQLODLSHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDVSDURNL

8QWXNPHQJHWDKXLPHQJHQDLSHQJHQGDOLDQLQWHUQ\DQJGLWHUDSNDQ GLJXQDNDQNXHVLRQHUSHQJHQGDOLDQLQWHUQDWDVSHQJHOXDUDQNDVSDURNL+DO LQL EHUJXQD XQWXN PHQLODL SHQJHQGDOLDQ LQWHUQ \DQJ GLWHUDSNDQ DWDV SHQJHOXDUDQNDVSDURNL

%HUGDVDUNDQGDWD\DQJGLSHUROHKGDULNXHVLRQHUGLWHPXNDQEDKZD GDODPSHQHUDSDQSHQJHQGDOLDQLQWHUQSHQFDWDWDQSHQJHOXDUDQNDVKDQ\D EHUGDVDUNDQSDGDNXLQWDQVL\DQJVHKDUXVQ\DEHUGDVDUNDQSDGD%XNWL. DV . HOXDU %. . +DO WHUVHEXW GLNDUHQDNDQ ROHK SDURNL \DQJ EHOXP PHQHUDSNDQVWDQGDU37. $3VHFDUDNHVHOXUXKDQ

0HQHQWXNDQattribute \DQJDNDQGLXML

6HWHODKPHOLKDWGDWDNXHVLRQHUODQJNDKVHODQMXWQ\DDGDODKPHOLKDW VHFDUDODQJVXQJGRNXPHQ\DQJGLJXQDNDQVHEDJDLWUDQVDNVLSHQJHOXDUDQ NDV . DUHQD GRNXPHQ \DQJ GLJXQDNDQ GDODP WUDQVDNVL SHQJHOXDUDQ NDV KDQ\D NXLWDQVL PDND LQIRUPDVL SDGD NXLWDQVL \DQJ DNDQ GLJXQDNDQ VHEDJDLattribute\DQJDNDQGLXML

Attribute DGDODK NDUDNWHULVWLN NXDOLWDWLI GDUL VXDWX XQVXU \DQJ

PHPEHGDNDQXQVXUWHUVHEXWGHQJDQXQVXU\DQJODLQ6HWHODKPHQHQWXNDQ SRSXODVL \DQJ DNDQ GLDPELO VDPSHOQ\D NHPXGLDQ GLWHQWXNDQattribute

\DQJDNDQGLSHULNVD

'DODPKDOLQLDttribute\DQJGLSHUROHKGDULLQIRUPDVL\DQJWHUGDSDWSDGD

NXLQWDQVLDQWDUDODLQ

D ,QIRUPDVL XPXP . XLWDQVL \DQJ WHUGLUL GDUL WDQJJDO MXPODK GDQ NHSHUOXDQSHQJHOXDUDQNDV

E 2WRULVDVL GDUL EDJLDQ \DQJ EHUZHQDQJ \DQJ WHUGLUL GDUL \DQJ PHQJHOXDUNDQ NDV %HQGDKDUD GDQ SLKDN \DQJ PHQHULPD NDV WHUVHEXW

F 1RPRUXUXWWHUFHWDNSDGD. XLWDQVL

6HWHODK PHODNXNDQ LGHQWLILNDVL WHUKDGDS NRQGLVL SHQJHQGDOLDQ LQWHUQ SHQJHOXDUDQ NDV SDURNL PDND ODQJNDK VHODQMXWQ\D DGDODK PHQHQWXNDQ WHNQLN \DQJ DNDQ GLJXQDNDQ XQWXN PHQJXML NHSDWXKDQ DWDV SHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDVSDURNL%HUGDVDUNDQKDVLOZDZDQFDUD GDQ NXHVLRQHU GRNXPHQ VXPEHU \DQJ GLJXQDNDQ VHEDJDL LQIRUPDVL SHQJHOXDUDQ NDV DGDODK NXLWDQVL VHKLQJJD NHPXQJNLQDQ SHQ\LPSDQJDQ SDGDLQIRUPDVL\DQJWHUWHUDSDGDNXLWDQVLELVDVDMDWHUMDGL

8QWXN PHODNXNDQ XML NHSDWXKDQ WHUKDGDS NXLWDQVL EHUGDVDUNDQ SDGD attribute \DQJ WHODK GLWHQWXNDQ VHEHOXPQ\D PDND SHQXOLV

VDWXGDULWLJDPRGHOAttribute SamplingEHULNXWLQL 0XO\DGL

Fixed-Sample-Size Attribute Sampling

0HWRGH SHQJDPELODQ VDPSHO LQL DGDODK PRGHO \DQJ SDOLQJ EDQ\DN GLJXQDNDQ GDODP DXGLW 3HQJDPELODQ VDPSHO GHQJDQ PRGHO LQLGLWXMXNDQXQWXNPHPSHUNLUDNDQSHUVHQWDVHWHUMDGLQ\DPXWXWHUWHQWX GDODPVXDWXSRSXODVLGDQDNDQPHQMXPSDLEHEHUDSDSHQ\LPSDQJDQ 3URVHGXU\DQJGLWHPSXKGDODPPHWRGHLQLDGDODK

0HQHQWXNDQ attribute \DQJ DNDQ GLSHULNVD XQWXN PHQJXML

HIHNWLYLWDV SHQJHQGDOLDQ LQWHUQ Attribute \DQJ DNDQ GLJXQDNDQ

DGDODK

D ,QIRUPDVLXPXPNXLWDQVL

E 2WRULVDVLSLKDN\DQJEHUZHQDQJSDGDNXLWDQVL 2WRULVDVLSHUWDPDROHK%HQGDKDUD'HZDQ3DURNL

2WRULVDVLNHGXDROHKSLKDN\DQJPHQHULPDXDQJWHUVHEXW F . XLWDQVLEHUQRPRUXUXWWHUFHWDN

0HQHQWXNDQSRSXODVL\DQJDNDQGLDPELOVDPSHOQ\D 3RSXODVLQ\DEHUXSDEXNWLSHQJHOXDUDQNDV

0HQHQWXNDQVDPSHO\DQJDNDQGLXML

6DPSHOGDODPSHQHOLWLDQLQLEHUXSDNXLWDQVLSHQJHOXDUDQNDV

)DNWRUIDNWRU\DQJSHUOXGLSHUWLPEDQJNDQ

D 0HQHQWXNDQ WLQJNDW NHDQGDODQ realibility level DWDX confidence level DWDX GLVLQJNDW 5 'DODP SHQHOLWLDQ LQL

PHQJJXQDNDQ5

E 3HQHQWXDQEDWDVNHWHSDWDQDWDV\DQJGLLQJLQNDQ'83/ '83/

F 3HQDNVLUDQSHUVHQWDVHWHUMDGLQ\DNHVDODKDQGDODPSRSXODVL &DUD\DQJGLJXQDNDQ

0HQJDPELOVDPSHODZDOVHFDUDnonrandomPHQJJXQDNDQ

\DLWXVHEHVDUOHPEDUVDPSHONXLWDQVLSHQJHOXDUDQNDV 0HODNXNDQSHQJXMLDQattributeWHUKDGDSVDPSHODZDO

0HPEXDWSHUVHQWDVHEHVDUQ\DNHVDODKDQ 0HQHQWXNDQEHVDUQ\DVDPSHO

3HQJJXQDDQ WDEHO SHQHQWXDQ EHVDUQ\D VDPSHO XQWXN PHQHQWXNDQ EHVDUQ\DVDPSHOEHUGDVDUNDQ5 '83/ GDQEHVDUQ\D SHUVHQWDVHNHVDODKDQ

Tabel 3. Penentuan Besarnya Sampel dari Tabel Statistik

Expected

Upper Precision Limit: Percent Rate of Occurrence Percent Rate

of Occurrence

6XPEHU0XO\DGL

0HQJDPELOVDPSHO\DQJDNDQGLXML

8QWXN PHQJDPELO VDPSHO \DQJ DNDQ GLXML GLODNXNDQ VHFDUD

nonrandom

0HQHQWXNDQ EHVDUQ\D achieved upper precision limit $83/

GHQJDQPHQJJXQDNDQWDEHO

Tabel 4. Evaluasi Hasil Keandalan 95%

Number of Observed Occurrences

Upper Precision Limit: Percent Rate of Occurrence

6DPSOH

6L]H 1 2 3 4 5 6 7 8 9 10 12 14 16 18 20 25 30 35 40 45 50

10 0 1

20

0 1 2 3 4 5

30

0 1 2 3 4 5 7 8 10

40

0 1 2 3 5 6 8 10 12 14

50

0 1 2 3 4 5 7 9 11 13 16 18

60

0 1 2 3 4 5 6 9 11 14 17 20 23

70

0 1 2 3 4 5 7 8 11 14 17 20 24 27

80

0 1 2 3 4 5 7 8 9 13 16 20 24 28 32

90

0 1 2 3 4 5 6 8 9 11 15 19 23 27 32 36

100

0 1 2 3 4 6 8 9 11 13 17 22 26 31 36 41

120

0 1 2 3 4 5 6 8 10 12 14 16 21 27 33 38 44 50

140

0 1 2 3 4 5 6 7 10 12 14 17 19 26 32 39 46 552 59

160 0 1 2 3 4 5 6 8 9 12 14 17 20 23 30 38 45 53 61 69

180 0 1 2 3 5 6 8 9 11 14 17 20 23 26 35 43 52 60 69 78

200 0 1 3 4 6 7 9 11 12 15 19 23 26 30 39 48 58 68 77 87

220 0 2 3 5 7 8 10 12 14 16 22 25 29 33 44 54 64 75 86 97

240 1 2 4 6 8 10 12 14 16 18 24 28 33 37 48 59 71 83 94 106

260 1 3 4 7 9 11 13 15 17 20 26 31 36 41 53 65 77 90 103 116

280 1 3 5 7 10 12 14 17 19 22 29 34 39 44 57 71 84 98 111 125

300 0 1 3 6 8 11 13 16 18 21 24 31 37 42 48 62 76 91 105 121 135

320 0 2 4 6 9 11 14 17 20 22 26 34 40 45 51 66 82 97 113 128 144

340 0 2 4 7 10 12 15 18 21 24 30 36 42 49 55 71 87 104 120 137 154

360 0 2 5 8 10 13 17 20 23 26 32 39 45 52 59 76 93 110 128 146 163

380 0 2 5 8 11 14 18 21 24 28 34 41 48 55 62 80 98 117 135 154 173

400 0 3 6 9 12 15 19 22 26 29 37 44 51 59 66 85 104 123 143 163 183

420 0 3 6 9 13 16 20 24 27 31 39 46 54 62 70 90 110 130 151 171 192

460 0 4 7 11 15 18 22 26 31 35 43 51 60 68 77 99 121 143 166 188 211

500 1 4 8 12 16 21 25 29 34 38 47 56 66 75 84 108 132 157 181 197 221

550 1 5 9 14 18 23 28 33 38 43 53 63 73 83 94 120 146 173 200 227 255

600 1 6 10 15 20 26 31 36 42 47 58 69 80 92 103 132 161 190 219 249 279

650 2 6 12 17 23 28 34 40 46 52 64 76 88 100 112 143 175 207 239 271 303

700 2 7 13 19 25 31 37 43 50 56 69 82 95 108 122 155 189 223 258 292 327

800 3 9 15 22 29 36 43 51 58 65 80 95 110 125 141 179 218 257 296 336 376

900 4 10 18 26 34 42 50 58 66 74 91 108 125 142 159 203 247 291 335 379 424

1000 4 12 20 29 38 47 56 65 74 84 102 121 140 159 178 227 275 324 374 423 473

3(5+$7,$1

Upper precision limitXPXPQ\DDWDXNXUDQJMLNDNHSHUFD\DDQWHUKDGDSSHQJHQGDOLDQLQWHUQFXNXSEHVDU Upper precision limit VHKDUXVQ\DMDUDQJOHELKWLQJJLGDUL

6XPEHU0XO\DGL

0HQJDPELO NHVLPSXODQ KDVLO SHPHULNVDDQ WHUKDGDS attribute

DQJJRWDVDPSHO

-LND '83/ OHELK EHVDU DWDX VDPD GHQJDQ $83/ EHUDUWL KDVLO SHQJXMLDQHIHNWLI

-LND '83/ OHELK NHFLO GDUL $83/ EHUDUWL KDVLO SHQJXMLDQ WLGDN HIHNWLI

BAB IV

GAMBARAN UMUM PAROKI

St. YOHANES RASUL PRINGWULUNG

A. Sejarah Berdirinya Gereja Santo Yohanes Rasul Pringwulung Yogyakarta

6HMDUDK 3DURNL 6DQWR < RKDQHV 5DVXO 3ULQJZXOXQJ EHUNDLWDQ HUDW GHQJDQ NHEHUDGDDQ 3HUJXUXDQ 7LQJJL 6DQDWD 'KDUPD GL 0ULFDQ $ZDOQ\D VHOXUXKXPDW. DWKROLNGL0ULFDQKDQ\DPHPLOLNLWHPSDWLEDGDK\DLWX. DSHO 6DQDWD'KDUPD0ULFDQNDUHQDEDQ\DNQ\DPDV\DUDNDW0ULFDQ\DQJPD\RULWDV EHUDJDPD NDWKROLN PDND WHUFHWXVODK LGH XQWXN PHQGLULNDQ JHUHMD EDUX \DQJ GLEHUL1DPD*HUHMD6DQWR< RKDQHV5DVXO3ULQJZXOXQJ

)HEUXDUL

'HQJDQ VXUDW . HSXWXVDQ 1R ,, 3HQJXUXV *HUHMD GDQ 3DSD 0LVNLQ PHPEHQWXN VXDWX 3DQLWLD 3HUVLDSDQ 3HQGLULDQ 3DURNL 0ULFDQ 3DQLWLD LQL PHPSXQ\DL WXJDV XWDPD XQWXN PHPSHUVLDSNDQ SHPEDQJXQDQSDQWLSDURNLGDQSDVWRUDQWHUPDVXNSHQJDGDDQWDQDKGDQ GDQDQ\D

0HL

'LNHOXDUNDQVXUDWNHSXWXVDQSDVWRUNHSDODSDURNLEDFLUR$OR\VLXV :DK\DVXGLE\D 3U 1R 5P36. 3'3*. 5%9 WHQWDQJ

SHQJDQJNDWDQSDQLWLDSHPEDQJXQDQJHUHMD0ULFDQPDVDEDNWL GHQJDQWXJDVXWDPDPHPEDQJXQJHGXQJJHUHMD3DQLWLDLQLPHQJJDQWLNDQ SDQLWLD\DQJGLEHQWXNSDGDWDQJJDO)HEUXDUL

3DGDWDKXQ

3DGDSHULRGHNHGXDSDQLWLDSHPEDQJXQDQJHUHMD\DQJGLNHWXDLROHK %DSDN -RKDQHV %DSWLVD 'DOL\R 6+ GDQ SHQJDUDKDQ URPR VWDVL 0ULFDQ 5RPR -RKDQHV 0DG\DVXVDQWR 6- SHPEDQJXQDQ JHUHMD GL 3ULQJZXOXQJ GDSDWGLVHOHVDLNDQ

'HVHPEHU

7XUXQODK VXUDW NHSXWXVDQ EDKZD VWDVL 0ULFDQ GLWLQJNDWNDQ VWDWXVQ\D PHQMDGL 3DURNL $GPLQLVWUDWLI 6DQWR < RKDQHV 5DVXO 3ULQJZXOXQJ 'DQ SDGD WDQJJDO 'HVHPEHU VWDWXV 3DURNL DGPLQLVWUDWLIGLWLQJNDWNDQPHQMDGLSDURNLPDQGLUL

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

Lampiran 1

KUITANSI PENGELUARAN KAS PAROKI ST. YOHANES RASUL PRINGWULUNG YOGYAKARTA

Lampiran 2

KUESIONER PENGENDALIAN INTERN PENGELUARAN KAS No Pertanyaan Ya Tidak Keterangan

Struktur Organisasi $SDNDKIXQJVLSHQ\LPSDQDQ NDVWHUSLVDKGDULIXQJVL DNXQWDQVL"

√

$SDNDKWUDQVDNVLSHQJHOXDUDQ NDVGLODNVDQDNDQROHKOHELKGDUL VDWXIXQJVL"

[

Sistem Otorisasi dan Prosedur Pencatatan $SDNDKSHQJHOXDUDQNDV PHQGDSDWNDQRWRULVDVLGDUL SLKDN\DQJEHUZHQDQJ"

√

$SDNDKSHPEXNDDQGDQ SHQXWXSDQUHNHQLQJEDQN GLODNXNDQROHKSLKDN\DQJ EHUZHQDQJ"

√

$SDNDKSHQFDWDWDQGLGDODP MXUQDOSHQJHOXDUDQNDV GLGDVDUNDQDWDV%XNWL. DV . HOXDU"

[

%HUGDVDUNDQSDGD NXLWDQVLGDQODSRUDQ UHNDSLWXODVL\DQJ GLEXDWEHQGDKDUD

$SDNDK%XNWL. DV. HOXDU GLRWRULVDVLROHKSLKDN\DQJ EHUZHQDQJ"

[

%HOXPPHQHUDSNDQ %. . $SDNDKGDODPSHQFDWDWDQMXUQDO SHQJHOXDUDQNDVVHODLQ EHUGDVDUNDQ%XNWL. DVNHOXDU MXJDGLODPSLUNDQGRNXHPQ SHQGXNXQJODLQQ\D"

[

. XLWDQVLGHQJDQ ODSRUDQUHNDSLWXODVL \DQJGLEXDW EHQGDKDUD

Praktik yang Sehat

$SDNDK%XNWL. DV. HOXDU . XLWDQVLSHQJHOXDUDQNDV EHUQRPRUXUXWWHUFHWDN"

[

$SDNDKVDOGRNDV\DQJDGD GLWDQJDQGLVLPSDQGDODPPHGLD WHUWHQWX\DQJWHUOLQGXQJL"

√

$SDNDKVHFDUDSHULRGLNGLODNXNDQ SHQFRFRNDQMXPODKILVLNNDV\DQJ DGDGLWDQJDQGHQJDQMXPODKNDV PHQXUXWFDWDWDQ"

√

$SDNDKNDVLUGLDVXUDQVLNDQ

(fidelity bond insurance)"

[

$SDNDKGLODNXNDQSHPHULNVDDQ PDQGDGDNSDGDSLKDNWHUWHQWX GHQJDQMDGZDO\DQJWLGDNWHUDWXU"

√

Karyawan yang Cakap

$SDNDKEHQGDKDUD\DQJGLSOLK WHODKVHVXDLGHQJDQ

NHPDPSXDQQ\DGLELGDQJ DNXQWDQVLNHXDQJDQ"

[

$SDNDKGLDGDNDQSHODWLKDQEDJL EHQGDKDUDEDUXNKXVXVQ\D

PHQJHQDLDNXQWDQVLSDURNL"

√

$SDNDKGLDGDNDQSURJUDP

SHODWLKDQVHFDUDSHULRGLNXQWXN PHPSHUEDKDUXLLQIRUPDVL PHQJHQDLDNXQWDQVLSDURNL"

√

. HWHUDQJDQ

%. . %XNWL. DV. HOXDU

Lampiran 3

PEDOMAN WAWANCARA

A. Pengeluaran Kas

3HQJHOXDUDQNDVGDODPMXPODK\DQJEHVDUGLJXQDNDQXQWXNDSD" 6LDSDVDMD\DQJWHUOLEDWGDODPWUDQVDNVLSHQJHOXDUDQNDV"

B. Sistem Akuntansi Pengeluaran Kas

%DJDLPDQDSURVHGXUSHQJHOXDUDQNDVWHUXWDPDWLPNHUMD" 'RNXPHQDSD\DQJGLJXQDNDQGDODPSHQJHOXDUDQNDV"

&DWDWDQDNXQWDQVLDSD\DQJGLJXQDNDQGDODPSHQJHOXDUDQNDV"

C. Pengendalian Intern Pengeluaran Kas

%HUDSDMXPODKPDNVLPDOXDQJ\DQJEROHKGLVLPSDQGLEHQGDKDUD SDURNL"

$SDNDKXDQJGDQGRNXPHQODLQQ\DWHUVLPSDQGLGDODPUXDQJDQ WHUVHQGLUL"

6LDSD\DQJEHUZHQDQJPHQ\LPSDQGDQPHQJDPELOXDQJGLEDQN" 6HWHODKSHUKLWXQJDQNROHNWHVHOHVDLDSDNDKXDQJDNDQVHJHUDGLVHWRU NHEDQN"