ANALISIS SISTEM PENGENDALIAN INTERN PERSEDIAAN BAHAN PENOLONG DAN BAHAN INSTALASI DI PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BADUNG - BALI
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P e mb i mb i n g , DRA. HARI ATI GAF F ARr AK KAT A P E NGAHT AR P u j i s y u k u r k e h a d a p a n T u h a n Ya n g Ma h a Es a a t a s b i mb i n g a n n y a p e n u l i s d a p a t me n y e l e s a i k a n s k r i p s i g u n a me t n e n u h i p e r s y a r a t a n d a l a m me mp e r o l e h g e l a r s a r j a n a e k o n o mi j u r u s a n a k u n t a n s i d i F a k u l t a s E k o n o mi
Un i v e r s i t a s Ai r l a n g g a S u r a b a y a .
P e n u l i s me n y a d a r i d e n g a n k e r e n d a h a n h a t i b a h wa p e n u l i s a n s k r i p s i b a i k d a r i s e g i b o b o t i l mi a h ma u p u n t a t a k a l i ma t d a r i k a r y a t u l i s i n i ma s i h p e r l u d i s e mp u r n a k a n l a g i s e h i n g g a p e n u l i s mo h o n k e p a d a s e mu a p i h a k u n t u k d a p a t me mb e r i k a n t a n g g a p a n ma u p u n s a r a n * s a r a n y a n g s i f a t n y a k o n s t r u k t i f d e mi l e b i h s e mp u r n a n y a p e n u l i &a n i n i .
P a d a k e s e mp a t a n i n i p e n u l i s me n g u c a p k a n t e r i ma k a s i h k e p a d a :
1. Ba p a k De k a p F a k u l t a s Ek o n o mi b e s e r t a p a r a p e mb a n t u d e k a n n y a a t a s s e g a l a f a s i l i t a s y a n g d i b e r i k a n s e l a ma me n u n t u t i l mu d i F a k u l t a s E k o n o mi Un i v e r s i t a s Ai r l a n g g a S u r a b a y a .
2. I b u Dr a . Ec . H. Ha r i a t i Ga f f a r , Ak s e l a k u P e mb i mb i n g s e k a l i g u s k e t u a j u r u s a n .
3. P i mp i n a n P e r u s a h a a n Da e r a h Ai r Mi n u m Ka b u p a t e n Un d u n g b e , s e r t a j a j a r a n n y a k h u s u s n y a Ba p a k We d a n a s e b a g a i k e p a l a b a g i a n u mu m y a n g b e r s e d i a me l u a n g k a n wa k t u u n t u k me mb e r i k a n d a t a d a n i n f o r ma s i y a n g t e r k a i t d e n g a n p e mb a h a s a n k a r y a t u l i s i n i .
4. S e mu a r e k a n - r e k a n ma h a s i s wa d i F a k u l t a s Ek o n o mi . Un a i r y a n g t e l a h me mb a n t u me mb e r i k a n ma s u k a n , d o r o n g a n y a n g b e r g u n a d a l a m p e n y u s u n a n k a r y a t u l i s i n i s e r t a s e mu a p i h a k y a n g t i d a k d a p a t p e n u l i s s e b u t . k a n s a t u p e r s a t u y a n g t e l a h me mb a n t u b a i k s e c a r a l a n g s u n g ma u p u n t i d a k l a n g s u n g .
T e r a k h i r h a r a p a n p e n u l i s s e mo g a k a r y a t u l i s i n i d a p a t b e r ma n f a a t b a g i p i h a k y a n g me me r l u k a n i n f o r ma s i t e n t a n g p e l a k s a n a a n s i s t e m p e n g e n d a l i a n i n t e r n k h u s u s n y a ma s a l a h p e r s e d i a a n b a h a n .
S u r a b a y a , 1 5 F e b r u a r i 1 9 9 5 P e n u ] i s , DAF TAR I SI Ha l a ma n
HAL AMAN J UDUL HAL AMAN P E RS E T UJ UAN KATA PF. NGANTAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i
DAF' f AR I SX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i i i DAF TAR GAMBAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i v DAF TAR L AMP I RAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v
ABS T RAK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v i BAB I : P E NDAHUL UAN 1 . 1 . La t a r Be l a k a n g Ma s a l a h . . . . . . . . . . . . . .
1 1 . 2 . P e r u mu s a n Ma s a l a h . . . . . . . . . . . . . . . . . . . . .
5 1 * 3 . T u j u a n P e n e l i t i a n . . . . . . . . . . . . . . . . . . . . . ’ 5 1 . 4 . Ma n f a a t P e n e l i t i a n . . . . . . . . . . . . . . . . . . .
6 1 . 5 . S i s t i ma t i k a S k r i p s i . . . . . . . . . . . . . . . . . .
6 BAB I I : T I NJ AUAN P US T AKA 2 * 1 . L a n d a s a n Te o r a . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 2 . 2 . An a l i s i s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 0 2 . 3 . Me t o d e P e n e l i t i a n . . . . . . . . . . . . . . . . . . . . 3 0 2 . 4 . J e n i s d a n S u mb e r Da t a . . . . . . . . . . . . . . . 3 1
2 . 5 . P r o s e d u r P e n g u mp u l a n Da t a . . . . . . . . . . 3 2
BAB I I I : P E MBAHAS AN 3 . 1 . P r o s e d u r P e n g e n d a l i a n I n t e r n P e r s e d i a a n Ba h a n d i P DAM Ka b u p a t e n Ba d u n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 3 . 2 . S i s t e m P e n g e n d a l i a n I n t e r n P e r s e d i a a n Ba h a n . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8
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I V : P ENUTUP 4 . 1 . Ke s i mp u l a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 4 4 . 2 . S a r a n - S a r a n . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 5
DAF T AR P US T AKA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 8 L AMP I RAN- L AMP I RAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0
i i i BAF T AR GAMBAR GAMBAR Ha l a ma n 1. T UJ UAN P OKOK P E NGE NDAL T AN I NTERN . . . . . . . . . . . . . .
9 HUBUNGAN P E NGE NDAL I AN TNTERN DE NGAN S I S TEM 2. AKUNTANS I ____ * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3
3. . T UJ UAN P E NYUS UNAN S I S TEM AKUNTANS I . . . . . . . . . . . 1 9
4. F L OW CHART P ROS E DUR P E MBELI AN . . . . . . . . . . . . . . . . . . 2 6
3. F L OW CHART P ROS E DUR P E MBE L I AN P ERS EDI AAN BAHAN DI P DAM KABUP AT E N BADUNG- BALI . . . . . . . . . . 6 2
4. F L OW CHART P ROS E DUR P E NGE L UARAN BAHAN DI P DAM KABUP AT E N BADUNG- BALI . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3
DAF T AR LAMP I RAN L AMP I R AN Ha l a ma n
BUKTI KAS KELI J AR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1
3. KARTU GUDANG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 2
4. KARTU P E RS E DI AAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3
5. ORDER P E MBE L I AN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 4 v
ABS TRAK ANAL I S I S SI S TEM P E NGE NDAL I AN I NTERAN P E RS E DI AAN BAHAN P E NOL ONG DAN BAHAN I NS TALAS I DI P E RUS AHAAN DAERAH AI R MI NUM ( PDAM)
KABUP AT E N BADUNG- BALI Ba h wa s u a t x i p e r u s a h a a n y a n g d a l a m me n j a l a n k a n u s a h a n y a s e l a l u me mp e r h a t i k a n f u n g s i f i n a n c i a l , u n t u k me n d u k u n g d a n me mp e r t a h a n k a n k o n t i n y u i t a s p e r u s a h a a n . Un t u k me n c a p a i h a l t e r s e b u t d i p e r l u k a n p e n g e l o l a a n y a n g b a i k y a k n i d e n g a n me l a l u i . p e n d e k a t a n b a i k s e c a r a ma n a g e r i a l ma u p u n f i n a n c i a l .
Ma s a l a h y a n g p e r l u me n d a p a t p e r h a t i a n d a r i p i h a k ma n a j e me n a d a l a h me n g a ma n k a n h a r t a p e r u s a h a a n , s a l a h s a t u n y a a d a l a h me l a k u k a n p e n d e t e k s i a n a r u s p e r s e d i a a n . Ma s u k k e l u a r n y a p e r s e d i a a n k e g u d a n g h a r u s l a h t e r l e b i h d a h u l u me l a l u i p r o s e d u r - p r o s e d u r y a n g j e l a s me n u r u t s i s t e m p e n g e n d a l i a n i n t e r n s e h i n g g a a p a b i l a t e r j a d i p e n y i mp a n g a n t e r h a d a p a t u r a n ma i n n y a a k a n mu d a h u n t u k me n i l a i d a n me n g e n d a l i k a n n y a l e b i h l a n j u t .
P e r u s a h a a n Da e r a h Ai r Mi n u m Ka b u p a t e n Ba d u n g a d a l a h p e r u s a h a a n mi l i k p e me r i n t a h d a e r a h y a n g b e r g e r a k d a l a m b i d a n g p e l a y a n a n k e b u t u h a n a i r b e r s i h d i Ka b u p a t e n B a d u n g d a n R o d y a De n p a s a r . Un t u k i t u d i p e r l u k a n p e n a n g a n a n k h u s u s t e r h a d a p p e r s e d i a a n b a h a n k a r e n a p e r ma s a l a h a n y a n g a d a b e g i t u k o mp l e k s d e n g a n a k t i v i t a s n y a l e b i h b a n y a k d i l a p a n g a n .
Ad a p u n y a n g me n j a d i p e r ma s a l a h a n d a l a m p e n e l i t i a n i n i a d a l a h b a g a i ma n a p e n e r a p a n s i s t e m p e n g e n d a l i a n i n t e r n p e r s e d i a a n b a h a n y a n g a d a d i P DAM Ka b u p a t e n Ba d u n g s e r t a me l i h a t k e l e ma h a n - k e l e ma h a n y a n g d i t e mu i .
Un t u k me n d a p a t k a n d a t a y a n g d i p e r l u k a n , d i g u n a k a n c a r a wa wa n c a r a , d a n o b s e r v a s i t i d a k l a n g s u n g y a n g s e l a n j u t n y a d a r i d a t a t e r s e b u t d i a n a l i s i s d e n g a n c a r a a n a l i s i s f l o w c h a r t d a n a n a l i s i s d i s k r i p t i s c o mp a r a t i f y a i t u me mb a n d i n g k a n d a t a y a n g d i p e r o l e h d e n g a n t e o r i - t e o r i t e n t a n g s i s t e m p e n g e n d a l i a n i n t e r n y a n g a d a ,
Be r d a s a r k a n h a s i l a n a l i s i s me n u n j u k k a n b a h wa p e n e r a p a n s i s t e m p e n g e n d a l i a n i n t e r n p e r s e d i a a n b a h a n y a n g a d a d i P DAM Ba d u n g s e c a r a u mu m d a p a t d i k a t a k a n k u r a n g me ma d a i . Ha l i n i d a p a t d i t u n j u k k a n d e n g a n h a s i l p e mb a h a s a n d i ma n a d i t e mu k a n b e b e r a p a k e l e ma h a n a n t a r a l a i n a d a l a h t e r d a p a t p e r a n g k a p a n f u n g s i o l e h b a g i a n g u d a n g d a n d i s a mp i n g i t u d a r i s e g i f o r mu l i r wa l a u p u n t e l a h t e r c e t a k a k a n t e t a p i t i d a k d i s e r t a i d e n g a n r u a n g p e n g e s a h a n y a n g v a l i d . Be g i t u p u l a d e n g a n p e n c a t a t a n t e r h a d a p p e r s e d i a a n h a n y a d i l a k u k a n o l e h b a g i a n g u d a n g b e r d a s a r k a n b u k t i - b u k t i y a n g a d a . v i De n g a n me l i h a t t e mu a n d i a t a s , d . i c o b a u n t u k me mb e r i k a n s a r a n p e r b a i k a n t e r h a d a p s i s t e m p e n g e n d a l i a n i n t e r n p e r s e d i a a n b a h a n d e n g a n me n g a c u k e p a d a b a g i a n y a n g t e r l i b a t u n t u k me n a n g a n i p e n e r i ma a n d a n p e n g e l u a r a n p e r s e d i a a n b a h a n y a n g t i d a k me mb e n a r k a n d i t a n g a n i o l e h s a t u b a g i a n s a j a . Di s a mp i n g i t u d i h a r a p k a n p e n g g u n a a n p e r s e d i a a n b a h a n d a n p e n c a t a t a n n y a h a r u s d a p a t d i p e r t a n g g u n g j a wa b k a n d a r i s e g i a k u n t a n s i n y a . v i i
l ' U B l ' V J S T A K A A N | ............. n
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BAB I s u P E NDAHULUAN 1 . 1 . La t a r Be l a k a n g Ha s a l a h
Ba h v m s u a t u p o r n s a h a a n n y a n g d a l ai n me n j a l a n k a n u s a h a n y a a k a n n o l a l u j n o mp e r h a t i k a n La i k. fJu n g s i ma n a g e r i a l ma u p u n t u ng s i . f i n a n c i a l u n t u k me mp e r t a h a n - k a n k o n t i n y u i t a s p e r u s a h a a n . Un t u k i t n d i p e r l u k a n s u a t u p e n a n g a n a n t e r h a d a p s e mu a r s umbor d a y a y a n g d i mi l i k i n y a s e h i n g g a d a p a t d i e a p a . 1 t i n g k a t p e n g g u n a a n n u mb e r d a y a ‘s e c a r a o p t i ma l , Ba g ! p e r u f j a h a a n y a n g b e r o r i e n t a s i j a u h k e d e p a n , ma s a l a h ma n a g e r i a l t i d a k - l a h mu n g k i n d i a b a i k a n . Di s i n i d i p e r l u k a n k e r . j a s a ma y a n g b a i k a n t a r b a g i a n y a n g t e r l i b a t d a l a m p e n a n g a n a n s u a t u a k t i v i t a s s e s u a i d e n g a n p e l a k s n n a a n f u n g s i - f u n g s i ma n a j e me n s e p e r t i : p o r o n e a n a a n ( p l a n i n g ) , P e n g o r g a n i s a s i a n ( Or g a n i s i n g ) Mo n g g o r a k k a n o r a n g
( Ac t u a t i n g ) d a n P e n g a wa s a n ( Co n t r o l l i n g ) . Be g i t u p u l a d a l a m ma s a l a h f i n a n c i a l a k a n l e b i h me n o k a n k a n p a d a f u n g s i a k u n t a n s i s e c a r a l u a s d a l a m k a i t a n n y s d e n g a n p e n g a wa s a n t e r h a d a p k e a ma n a n h a r t a p e r u s a h a a n , p e n c a t a t a n t r a n s a k s i s e r t a me J a k u k a n p e l a p o r a n y a n g s i s t e i i a t i s u n t u k me mb e r i k a n g a mb a r a n t o n t a n g k e a d a a n k e u a n g a n p e r u s a h a a n . p e r u s a h a a n d i t u n t u t u n t u k ma mp u me l a k u k a n p e n a n g a n a n t e r h a d a p s e l u r u h p o t e n s i y a n g b c r k a i t a n d e n g a n k e u a n g a n s e r t a t i n g k a t p o n g o J o l a a n k e u a n g a n y a n g l e b i h e f e k t i f d a n o f i s i on. De n g a n n e ma k i n b e r k e mb a n g n y a p e r u s n h n a n n y a n g d i i k u t p u 1 a
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d e n g a n s e ma k i n k o mp l e k s n y a p u r ma s a ] a h a n y a n g d i l md a p i t c r u t a n a k e t e r k a i t n n d o n g u t i t i d a k s a j a f a k t o r i n t e r n t e t a p i j u g a f a k t o r e k t e r n a 1. y a n g p e r l u me n d a p a t p e n a n - g a n a n ma n a j e me n s e c a r a b a i k . P e r k e mb a n g a n f a k t o r s u mb e r d a y a ma n u s i a , mo d a l d a n a d a n y a b a g i a n - b a g i a n t e r t e n t u a t a u me l a k u k a n r evj . s i . t e r h a d a p s i s t e m y a n g t e l a h a d a d e n g a n t i d a k me n g e s a mp i n g k a n i n t e r n a l c o n t r o l y a n g me ma d a i . Ha l t e r s e b u t a k a n me mp e n g a r u h i s t r u k t u r o r g a n i s a s i y a n g b e r s a n g k u t a n s e h i n g g a p i n p i - n a n p e r u s a h a a n t i d a k ma mp u l a g i n e n g e n d a l i k a n s e n d i r i s e l u r u h a k t i v i t a s d a l a m p e r u s a h a a n .
P e r u s a h a a n Da e r a h Ai r Mi n u m Ka b u p a t e n Ba d u n g y a n g d a l a m p e n g e l o l a a n a k t i v i t a s j u g a mo l i b a t k a n b e b e r a p a a s p e k s u mb e r d a y a b a i k y a n g b e r u p a p e r s e d i a a n b a h a n , p e r a n g k a t k e r a s ma u p u n l u n a k n y a y a n g b e g i t u k o i i p l e k s . Ma s a l a h p e r s e d i a a n y a n g a k a n d i p e r g u n a k a n u n t u k o p e r a s i o n a l p e r u s a h a a n s a n g a t p e r l u u n t u k d i a d a k a n p e n g a wa s a n y a n g me ma d a i a p a b i l a d a l a m h s l i n i p e r u s a h a a n y a n g me l a y a n i k o n s u me n y a n g b e g i t u b a n y a k y a n g s e t i d a k n y a me me r l u k a n s u a t u s i s t e m p e n g e n d a l i a n t e r h a d a p p e n g a d a a n d a n p e n g g u n a a n p o r t s o d i a a n b a h a n y a n g b a i k s e h i n g g a s e mu a b a h a n y a n g d i p e s a n n e ma n g d i p e r l u k a n d a n y a n g d i k e l u a r k a n b e n a r - b e r i a r s e s u a i d e n g a n p e ma k a i a n y a n g wa j a r .
Ma s a l a h y a n g por i . u me nda pa t ; . p e r h a t i a n d a r i p i h a k ma n a j e me n a d a ] a h n a l a h s a t u n y a me l a k u k a n p o n d e t e k s i a n a r u s k e l u a r ma ui i knya . p e r s e d i a a n b a r a n g y a n g a k a n d i g u n a k a n u n t u k mo n d u k u n g o p c r a s i o n a l p e r u s a h a a n s e b a g a i s u p a y a d i d a l a m me l a k u k a n p e n g e n d a l i a n i n t e r n { I n t e r n a l Co n t r o l ! ) . Un t u k me n d e k a t i k e i n g i n a n t e r s e b u t d a p a t d i l a k u k a n d e n g a n me n e t a p k a n s i s t e m d a n p r o s e d u r a k u n t a n s i p e r s e d i a a n b a h a n d e n g a n p r a k t e k - p r a k t e k y a n g s e h a t .
P e r u s a h a a n Da e r a h Ai r Mi n u m ( P DAM) k a b u p a t e n Ba d u n g a d a l a h me r u p a k a n p e r u s a h a a n y a n g b e r g e r a k d a l a m b i d a n g p e n g a d a a n a i r b e r s i h y a n g a k a n d i d i s t r i b u s i k a n k e p a d a p a r a p e l a n g g a n n y a . Un t u k me n g h a s i l k a n p r o d u k y a n g d a p a t me mu a s k a n k o n s u me n n y a t e n t u n y a d i p e r l u k a n p e n g a wa s a n t e r h a d a p p e n g a d a a n d a n p e n g g u n a a n p e r s e d i a a n , k a r e n a h a l i n i l a h y a n g s a n g a t b e r p e r a n u n t u k k e s u k s e s a n o p e r a s i o n a l p e r u s a h a a n .
De mi k i a n p u l a h a l n y a d e n g a n y a n g d i l a k u k a n o l e h P e r u s a h a a n Da e r a h Ai r Mi n u m Ka b u p a t e n Ba d u n g i n i , s e l a l u b e r u s a h a u n t u k me i o e n u h i k e p e r l u a n n y a a k a n b a h a n d a n b a h a n y a n g d i p e r l u k a n s e s u a i d e n g a n s f c a n d a r y a n g d i t e t a p k a n ma n a j e me n . Ol e h k a r e n a n y a p r o s e s p e mb e l i a n b a h a n d a n b a h a n t e r n s me n j a d i p e r h a t i a n y a n g s e r i u s d a r i s mn a , i e me n ( i s l a m u s n h a n y a . me n e e g a l i t e r j a d i n y a p e n y e l e we n g a r i y a n g d a p a t me r u g i k a n p o r n s a h a a n s e c a r a
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u n u o i S e l a ma i n i P DAM Ka b u p a t e n Da d o n g t e l a h n c n e r a p k a n S i s t e m P e n g e n d a l i a n i n t e r n t e r h a d a p p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i , h a n y a s a. j a p o n e r a p a n n y a k u r a n g b a l k . Ha ] i n i d i s e b a b k a n o l e h b a n y a k n y a p e r a n g k a p a n f u n g s i k h u s u s n y a d i b a g i a n g u d a n g , b e g i t u p u l a f o r mu l i r - f o r mu l i r y a n g d i g u n a k a n k u r a n g n e n c e r mj n k a n t i n g k a t k e a ma n a n k a r e n a k u r a n g n y a o r o t i s a s i . , a k i b a t d a r i h a I t e r s e b u t t e r l i h a t a d a n y a p e n b o r o s a n p e n g g u n a a n b a h a n y a n g s e me s t i n y a t i d a k p e r l u t e r , i a d i .
Ad a p u n y a n g me n j a d i p e r s o a l a n d a l a m p e n e l i t i a n n a n t i n y a a d a l a h b &g a i n a n a s i s t e m p e n g e n d a l i a n i n t e r n y a n g d i t e r a p k a n o l e h P e r u s a h a a n Da e r a h Ai r Hi n u n
( P DAM) Ka b u p a t e n Ba d u n g k h u s u s n y a t e r h a d a p p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a J a s i y a n g d a p a t mo mu u u - k a n . Ha l i ni . d i l i h a t k a r e n a h a mp i r s e mu a o p e r a s j . o n a l di . l a p a n g a n y a n g d i l a k u k a n o l e h p e r u s a h a a n i n i a k a n a e l i b a t k a n u n s u r p e r s e d i a a n s e h i n g g a u n s u r i n i s a n g a t p e r l u d i r a n o a n g s i s t e mn y a y a n g d a p a t me me n u h i k r i t e r i a
I n t e r n a l Co n t r o l y a n g me ma d a i . De n g a n s i s t e m p e n g e n d a l i a n i n t e r n y a n g b a i k ma k a a k a n d l p e r o l e h t i n g k a t k e a n a n a n t e r h a d a p a k t i v a p e r u s a h a a n s e r t a c a t a t a n y a n g me n d u k u n g n y u d e n g a n .1 a p o r a n n y a a k a n s ar i ga. t
Ra mp s 1 t o r k e n d a l i
1 . 2 . P e r u mu s a n Ma s a l a h Be r d a s a r k a n l af car h o l a k a n g d i a t a s , ma k a d a p a t d i r u mu s k a n p o k o k p e r ma s a l a h a n s e b a g a i b e r i k u t ••
1. Ap a k a h s i s t e m p e n g e n d a l i a n i n t e r n a t a s p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a 1 a s i. y a n g d i g u n a k a n o l e h P e r u s a h a a n Da e r a h Ai r Mi nuni ( P DAH) Ka b u p a t e n Ba d u n g s u d a h n o ma d a i .
2. Ap a k a h a d a k e l e ma h a n d a r i s e g i p o n g e n d a J i a n i n t e r n d a l a m p e l a k s a n a a n s i s t e m p e n g a d a a n d a n p e n g e l u a r a n p e r s e d i a a n h a h a n p e n o l o n g d a n b a h a n i n s t a l a s i d i P e r u s a h a a n Da e r a h Ai r Mi n u m Ka b u p a t e n Ba d u n g .
1 . 3 . T u j u a n P e n e l i t i a n Ad a p u n t u j u a n y a n g h e n d a k d i e a p a i d e n g a n n e n g a d a k a n p e n e l i t i a n i n i a d a l a h s e b a g a i b e r i k u t :
1. Un t u k r o e n g e t a h u i me ma d a i t i d a k n y a s i s t e m p e n g e n d a - l i a n i n t e r n p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i d i P DAM Ka b u p a t e n Ba d u n g - Ba l i .
2. Un t u k me l i h a t a d a n y a k e l e ma h a n y a n g a d a s e r t a me n g a n a l i s i s p e r ma s a l a h a n n y a , s e k a l i g n s me mb e r i k a n ma s u k a n y a n g d i p e r l u k a n u n t u k p e n y e mp u r n a a n s i s t e m p e n g e n d a l i a n i n t e r n t e r h a d a p p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i y a n g t e l a h d i t e r a p k a n s e b e l u mn y a .
1 . 4 . Ha n f a a t P e n e l i t i a n
1. P e n e l i t i a n i n i d a p a t me n a mb a h k h a s a n a h p c n g e t a h u a n t e n t a n g p e n e r a p a n t e o r i - l . e o r i s i s t e m p e n g e n d a l t e n i n t e r n k h u s u s n y a h i d n n g s i s t e m p e n g e n d n i a n i n t e r n
\ p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i .
De n g a n a d a n y a pe ne J . i t i . a i i i n i d i h a r a p k a n d a p a t 2
d i g u n a k a n p e r u s a h a a n s e b a g a i p e d o ma n d n n i n f o r ma s i d a l a m p e n y e mp u r n a a n s i s t e m p e n g e n d a l i a n i n t e r n p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i . 1 . 5 . S i s t i n a t i k a S k r i p s i
Da l a m p e n u l i s a n s k r i p s i i n i , s i s t i ma t i k a y a n g d i p e r g u n a k a n a d a l a h s e b a g a i b e r i k u t : Ba b I P e n d a h u l u a n , d a l a m b a b i ni a k a n d i b a b a s l a t a r b e l a k a n g ma s a l a h , t u. i ua n p e n e l i t i a n , ma n f a a t p e n e l i t i a n , t u j u a n p e n e l i t i a n d a n s i s t i ma t . i k a p e n u l i s a n . Ba b I I Ti n j a u a n P u s t a k a , d a l a m ha. J i n i a k a n d i b i c a r a k a n t e o r i ~t e or : i y a n g t e r k a i t d e n g a n j n d u l s e k r i p s i J 3 e b a g a i b a r a n g a o a a n y a n g me n d a $ a r u n t u k me l a k u k a n a n a l i s i s l e b i h l a n j u t s e p e r t i r a e n a mp i l k a n t e o r i t e n t a n g p e n g e n d a l i a n i n t e r n , p e n g e r t i a n s i s t e m, p r o s e d u r , k e g u n a a n s i s t e m a k u n t a n s i , d a n t e o r i t e n t a n g s i s t p m a k u n t a n s i p e r s e d i a a n . Di s a mp i n g i t u d i b h a h a s p u l a me n g e n a i r a e t od e p e n e l i t i a n , y a n g b e r i s i t e n t a n # dol ' i ni s i . o p e m s Lon a I , o b y e k p e n e l i t i a n , n u mb e r chi n j e n i s d a t a y a n g d i pe r t f unuki i n d a 1 a m mo i a k u k a n pot t o 1 i t i a n , «f *r t . a p r o s e d u r p o n g n mp n 1 a n ( J a t a d a n t . okni s p e n g e l o l a h a n j :;<; r l . n a n a l i s i s d a t a . Ba b I I I An a l i s i s P e mb a h a s a n . Du J a m b a b I I I i n i , a k a n d i u r a i k a n n o n ^ c n n i j ?ai nbur a. n umur n p e l a k s a n a a n p e n g e n d a l i a n i n t e r n p e r s e d i a a n y a n g a d a d i P e r u s a h a a n Da e r a h Ai r Mi n u m k a b u p a t e n Ba d u n g Ba l i . Be r i k u t n y u d i b a h a s p u l a a n a l i s i s t e r h a d a p p e r ma s a l a h a n y a n g d i h a d a p i d e n g a n me l a k u k a n p e r b a n d i n g a n a n t a r a t e o r i y a n g a d a p a d a b a b I I d e n g a n y a n g d i t e r a p k a n o l e h P DAM k a b u p a t e n Ba d u n g - Ba j i . Ba b I V Ke s i mp u l a n d a n S a r a n , Di s i n i d i u r a i k a n me n g e - n a i k e s i mp u l a n h a s i l a n a l i n i s a t a s k e b e n a r a n p e r ma s a l a h n y a n g s e b e l u mn y a d i a j u k a n s e r t a k e s i mp u l a n h a s i l me n y e l u r u h t e r h a d a p p e mh a h a - s a n a n a l i s i s p a d a b a b I I I d i a t a s , d a n t e r a k - h i r a k a n d i s a mp a i k a n s a r a n y a n g d i a j u k a n k e p a d a p e r u s a h a a n s e b a g a i a l t c r n a t i f p e me o a h a n ma s a l a h y a n g a d a s e h i n g g a d a p a t d i p a k a i s e b a g a i b a h a n p e n g a n b i l a n k e p u t u s a n d o mi p e r b a i k a n s i s t e m a k u n t a n s i d i ma s a me n d a t a n g k h u s u s n y a t e n t a n g s i s t e m p e n g e n d a l i a n i n t e r n t e r h a d a p p e r s e d i a a n b a h a n p e n o l o n g d a n b a h a n i n s t a l a s i .
BAB I I T I NJ AUAN P US T AKA 2 . 1 . L a n d a s a n Te o r i 2 . 1 . 1 . P e n g e r t i a n P e n g e n d a l i a n I n t e r n ( I n t e r n a l
Co n t r o l ) Me n y a n g k u t t e n t a n g p e n g e n d a l i a n . i n t e r n , a d a b e b e r a p a a h l i d a l a m b i d a n g a k u n t a n s i . y a n g me mb e r i k a n p e n g e r t i a n d e n g a n me n . i t i k b e r a t k a n p a d a a s p e k ma n a j e r i a l . S e p e r t i y a n g d i k e mu k a k a n o l e h o l e h
Co mmi t t e On Au d i t i n g P r o c e d u r e d a l a m s p e c i a l r e p o r t n y a d i k a t a k a n b a h wa : P e n g e n d a l i a n i n t e r n me l i p u t i s t r u k t u r o r g a n i s a s i d a n s e mu a a l a t - a l a t ( u k u r a n - u k u r a n ) s e r t a c a r a - c a r a y a n g d i k o o r d i n i r , y a n g d i g u n a k a n d a l a m p e r u s a h a a n d e n g a n t u j u a n u n t u k me n j a g a h a r t a mi l i k p e r u s a h a a n , me me r i k s a k e t e l i . t i . a n d a n k e b e n a r a n d a r i d a t a a k u n t a n s i , me ma j u k a n e f i s i e n s i d a l a m o p e r a s i d a n me mb a n t u mn e n j a g a s u p a y a k e b i j a k s a n a a n y a n g t e l a h d i t e t a p k a n t e r s e b u t d i p a t u h i . 1
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- Co mmi t t e e On Au d i t i n g P r o c e d u r e o f t h e AI CP A, I n t e r n a l Co n t r o l , t e r j e ma h a n , Ya y a s a n Ba d a n P e n e r b i t Ga j a h Ma d a , Yo g y a k a r t a , 1 0 7 0 , h a l a ma n 3.
p, c a r a p a l i n g e f e k t i f me n g a ma n k a n k e k a y a a n p e r u s a h a a n s e r t a me n g a t u r p e k e r j a a n s e k a r a n g i n i d a n me mb u a t r e n c a n a u n t u k ma s a d e p a n .
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S u mb e r : Mu l y a d i / S i s t e m Ak u n t a n s i Ed i s i 2 , h a l . 1 6 2 Ar t h u r W. Ho l me s d a n Wa y n e S.
Ov e r r a y e r , Au d i t i n g P r i n s i p d a n P r o s e d u r , t e r j e ma h a n An a n d a , Yo g y a k a r t a . 1 9 9 1 , h a l a ma n 1 0 1 .
Da r i g a mb a r d i a t a s p e n g e r t i a n i n t e r n a l c o n t r o l me n c a k u p p e n g e n d a l i a n a k u n t a n s i d a n p e n g e n d a l i a n a d mi n i s t r a t i f y a n g me r u p a k a n r e v i s i p e n g e n d a l i a n i n t e r n d e n g a n k e l u a r n y a S AS No . 4 8 t a h u n 1 9 8 4 y a n g d i d e f i n i s i k a n s e b a g a i b e r i k u t : 1 . P e n g e n d a l i a n A k u n t a n s i : me l i p u t i s t r u k t u r o r g a n i s a s i s e r t a p r o s e d u r d a n c a t a t a n y a n g b e r h u b u n g a n d e n g a n u s a h a u n t u k me n j a g a k e a ma n a n a k t i v a d a n d i p e r c a y a i n y a c a t a t a n k e u a n g a n p e r u s a h a a n , o l e h k a r e n a n y a s i s t e m p e n g e n d a l i a n i n i d i s u s u n s e h i n g g a me mb e r i k a n k e y a k i n a n b a h wa : a . T r a n s a k s i d i l a k s a n a k a n s e s u a i d e n g a n p e r i n t a h d a n o t o r i s a s i ma n a j e me n . b* T r a n s a k s i d i c a t a t u n t u k me me n u h i :
P e n y u s u n a n - l a p o r a n k e u a n g a n s e s u a i d e n g a n p r i n s i p a k u n t a n s i y a n g l a z i m.
- P e n g e n d a l i a n p e r t a n g g u n g j a wa b a n a t a s a k t i v a . c . P e ma k a i a n a k t i v a h a n y a d i b e n a r k a n d e n g a n p e r s e t u j u a n / o t o r i s a s i ma n a j e me n
d. Ca t a t a n me n g e n a i a k t i v a t a d i d a p a t d i b a n d i n g k a n d e n g a n a k t i v a i t u s e c a r a f i s i k d a l a m wa k t u - wa k t u t e r t e n t u . Da n a p a b i l a t e r d a p a t p e r b e d a a n d a p a t d i a mb i l t i n d a k a n k o r e k s i d e n g a n s e g e r a .
2. P e n g e n d a l i a n Ad mi n i s t r a t i f : t e r ma s u k t i d a k h a n y a t e r b a t a s p a d a s t r u k t u r o r g a n i s a s i , p r o s e d u r d a n c a t a t a n y a n g b e r h u b u n g a n d e n g a n p r o s e s p e n g a mb i l a n k e p u t u s a n u n t u k me l a k s a n a k a n t r a n s a k s i y a n g d i o t o r i s a s i ma n a j e me n . Ot o r i s a s i i n i me r u p a k a n f u n g s i ma n a j e me n y a n g l a n g s u n g me n y a n g k u t t a n g g u n g j a wa b n y a u n t u k me n c a p a i t u j u a n p e r u s a h a a n d a n h a l i n i me r u p a k a n a wa l d a l a m me l a k s a n a k a n p e n g e n d a l i a n a k u n t a n s i ( Ac c o u n t i n g Co n t r o l ) a t a s t r a n s a k s i p e r u s a h a a n .
^ S o f y a n s a f r i Ha r a h a p , Au d i t i n g k o n t e mp o r e r , P e n e r b i t E r l a n g g a , j a k a r t a 1 9 9 1 , h a l a ma n 2 6
S u a t u p e r u s a h a a n y a n g ma s i h me mp e k e r j a k a n t e n a g a y a n g s e d i k i t ma s i h d a p a t d i k e n d a l i k a n d a n d i a wa s i l a n g s u n g o l e h s e o r a n g p i mp i n a n p e r u s a h a a n . Ak a n t e t a p i j i k a p e r u s a h a a n s u d a h s e ma k i n b e r k e mb a n g d a n s e ma k i n k o mp l e k p e r ma s a l a h a n y a n g d i h a d a p i n y a a k a n me mb u t u h k a n b a n y a k p e r s o n e l d a l a m p e n g e l o l a a n p e r u s a h a a n , ma k a p i mp i n a n p e r u s a h a a n h a r u s me n y a d a r i b e t a p a p e n t i n g n y a f u n g s i p e n g e n d a l i a n i n t e r n .
P e n g e n d a l i a n i n t e r n s a n g a t b e r ma n f a a t b a g i p i mp i n a n d a l a m me n a l a i a p a k a h s e mu a p e k e r j a a n t e l a h d i j a l a n k a n d e n g a n b a i k s e h i n g g a t i d a k t e r j a d i h a l - h a l y a n g t i d a k d i i n g i n k a n p e r u s a h a a n y a n g me n y e b a b k a n t e r j a d i n y a k e r u g i a n y a n g s e ma k i n b e s a r , mi s a l n y a p e mb o r o s a n , k e h i l a n g a n , k e r u s a k a n , d a n l a i n s e b a g ^ i n y a .
Ad a p u n f u n g s i d a r i p e n g e n d a l i a n i n t e r n d a p a t d i k e mu k a k a n s e b a g a i b e r i k u t : 1 . Da p a t d i p a k a i u n t u k me n g a ma n k a n h a r t a mi l i k p e r u s a h a a n .
2. Me mu d a h k a n d i l a k u k a n p e me r i k s a a n t e n t a n g k e t e l i t i a n d a n k e b e n a r a n d a t a a k u n t a n s i 3 . L e b i h me n d o r o n g k e t i n g k a t e f i s i e n s i d a l a m o p e r a s i o n a l p e r u s a h a a n
2. 1. 2. Fu ngs i Pe n g n d a l i a n I nt e r n
4. Ms mb a n t u a g a r t i d a k t o . r c i p l a n y * . L^ Hyi r . pa i . s *: -
Cat i
k e b i j a k a n p i n p i n n n y a n g I e l a h d i !. e t a p k a n t o r l e b i h d a h u l u .
2 . 1 . 3 . P r i n s i p d a n Un s u r P e n g e n d a l i a n I n t e r n P e n e r a p a n P e n g e n d a l i a n i n t e r n p a d a s u a t u p e r u s a h a a n a k a n b e r b e d a s a t u s a ma y a n g 1 a i n n y t e r g a n t u n g d a r i b e n t u k , j e n i s ma u p u n b e s a r - k e c i l n y a p e r u s a h a a n . Na mu n d e mi k i a n p r i n s i p s e r t a u n s u r - u n s u r n y a t e t a p h a r u s me n j a d i p e r h a t i . a n p e r u s a h a a n .
Di d a l a m s u a t u p e r u s a h a a n y a n g b e s a r y a n g me n g g u n a k a n s u mb e r d a y a y a n g b a n y a k , p e r l u d i a d a k a n p e mi s a h a n we we n a n g d a n t a n g g u n g j a wa b y a n g t e g a s , s e h i n g g a d a p a t d i c a p a i . p e n g e n d a l i a n i n t e r n y a n g b a i k . l l n t u k me n d a p a t k a n p e n g e n d a l i a n i n t e r n y a n g me ma d a i ma k a p e r l u d i p e r h a t i k a n b e b e r a p a p r i n s i p s e b a g a i b e r i k u t : 1. P e g a wa i y a n g k a p a b e l d a n d a p a t d i p e r c a y a .
2. P e mi s a h a n we we n a n g
3. P e n g a wa s a n
4. P e n e t a p a n t a n g g u n g j a wa b s e c a r a p e r o r a n g a n
5. P e me r i k s a a n o t o ma t i s b e r d a s a r k a n p r o s e d u r - p r o s e d u r y a n g r u t i n .
6. P e n c a t a t a n y a n g o t o mo t a ma t i s d a n s c g e r a .
7. P e n j a g a a n f i s i k .
8. P e me r i k s a a n y a n g b e b a s d a r i t u g a s r u t i n .
He u n e r a n d Ne u n e r , A c c o u n t i n g Sy . s t . e m I n s t a l l a t i o n a n d P r o c e d u r e , t e r j e mn h a n , T a r s i t o , Ba n d u n g , 1 9 8 4 , h a l . 1 3 3
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H. S . Ha d i . b r o t o me n g e mu k a k a n b a h wa t p e n g e n d a l i a n i n t e r n y a n g me n ma r . k a n h a r u s l a h me me n u h i u n s u r - u n s u r s e b a g a i b e r i k u t :
1. S u a t u b a g a n o r g a n i s a s i y a n g me mu n g k i n k a n p e mi s a h a n f u n g s i s e c a r a t e p a t .
2. S i s t e m we we n a n g p r o s e d u r p e n c a t a t a n y a n g me mb e r i k a n p e r l i n d u n g a n y a n g c u k u p a t a s a k t i v a h u t a n g - h u t a n g h a s i l d a n b i a y a . 3. p r a k t i k - p r a k t i k y a n g s e h a t h a r u s d i i k u t i d a l a m me l a k s a n a k a n t u g a s d a n f u n g s i s e t i a p b a g i a n o r g a n i s a s i . 4 . P e g a wa i - p e g a wa i y a n g k u a l i t a s n y a s e i mb a n g d e n g a n t a n g g u n g j a wa b n y a .
2 . 1 . 4 . Hu b u n g a n P e n g e n d a l i a n I n t e r n d e n g a n S i s t e m Ak u n t a n s i Hu b u n g a n a n t a r a p e n g e n d a l i a n i n t e r n d e n g a n s i s t e m a k u n t a n s i d a p a t d i l u k i s k a n s e b a g a i b e r i k u t :
Ga mb a r : 0 2 Hu b u n g a n p e n g e n d a l i a n i n t e r n d e n g a n S i s t e m a k u n t a n s i .
P e n g e n d a l i a n - - - - - - - - - - - - - - - -
y
S i s t e m I n t e r n
- Ak u n t a n s i B e r d a s a r k a n g a mb a r d i . a t a s d a p a t d i l i h a t h u b u n g a n y a n g s a l i n g t e r k a i t y a n g s a l i n g me n u n j a n g d a n me mp e n g a r u h i s a t u d e n g a n y a n g l a i n n y a , s e h i n g g a d a p a t d i c a p a i t u j u a n n p e n g e n d a l i a n i n t e r n i t u s e n d i r i .
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H. S * Ha d i b r o t o , Oe ma r Wi t a r s a , S i s t e m p e n g a wa s a n I n t e r n . Le mb a g a Pe b e r b i t : F a k u l t a s Ek o n o mi Un i v e r s i t a s I n d o n e s i a , J a k a r t a , 1 9 8 4 , h a l a ma n 6. S i s t e m d a n p r o s e d u r y a n g a d a d a l a m s u a t u a k t i v i t a s p e r u s a h a a n s a n g a t mu t l a k u n t u k d i p e r h a t i k a n k h u s u s n y a u n t u k me mu d a h k a n k o o r d i n a s i a n t a r b a g i a n y a n g t e r l i b a t . Un t u k l e b i h j e l a s n y a , a k a n d i k e mu k a k a n p e n g e r t i a n s i s t e m d a n p r o s e d u r d a r i b e b e r a p a a h l i b i d a n g a k u n t a n s i .
Me n u r u t S t e p h e n A. Mo s c o v e d a n Ma r k G. S i mk i n me n d e f i n i s i k a n s i s t e m s e b a g a i " S u a t u k e s a t u a n y a n g t e r d i r i d a r i i n t e r a k s i s u b s i s t e m y a n g b e r u s a h a u n t u k me n c a p a i t u j u a n ( g o a l ) y a n g s a ma . " ^
S e d a n g k a n W. Ge r a l d c o l e me n d e f i n i s i k a n s i s t e m s e b a g a i b e r i k u t : " S i s t e m a d a l a h s u a t u k e r a n g k a d a r i p r o s e d u r - p r o s e d u r y a n g s a l i n g b e r h u b u n g a n y a n g d i s u s u n s e s u a i d e n g a n s u a t u s k e ma y a n g me n y e l u r u h , u n t u k me l a k s a n a k a n k e g i a t a n a t a u f u n g s i u t a ma d a r i p e r u s a h a a n ” . 7
2. 1. 5. Pe n g e r t i a n Si s t e m d a n Pr o s e d u r
S t e p h e n A. Mo s c o v e d a n Ma r k G. S i mk i n , Ac c o u n t i n g I n f o r ma t i o n S y s t e m Co n c e p t a n d P r a c t i c e f o r Ef e c t i v q De c i s i o n Ma k i n g . Ne w Yo r k : J o h n Wi l e y & S o n e
, S e c o u n d e d i t i o n , 1 9 8 4 , h a l a ma n 4 C e c i l Ge l l e s p i e , A c c g u n t i n g S y s t e m. ^
P r o c e d u r e s a n d Me t h o d s . P r e n t i c e - Ha l l , Ne w J e r s e y , Bd i s i 3, 1 9 7 1 , h a l a ma n 2
Ba r r y E. Cu s h i n g me n d e f i n i s i k a n s e b a g a i . b e r i k u t " s u a t u k e s a t u a n y a n g t e r d i r i d a r i e l e me n - e l e me n y a n g b e r o p e r a s i b e r s a ma - s a ma u n t u k me n y e l e s a i k a n s u a t u s a s a r a n . ®
Da r i d e f i n i . s i y a n g d i k e mu k a k a n d i a t a s , p a d a d a s a r n y a b a h wa s e t i a p s i s t e m me n g a n d u n g s u a t u p r o s e d u r , d a n p r o s e d u r i t u me n u r u t Ri c h a r d F. Ne u s c h e l
" s u a t u u r u t - u r u t a n o p e r a s i k l i r i k a l b i a s a n y a me l i b a t k a n b e b e r a p a o r a n g d i d a l a m s a t u a t a u l e b i h d e p a r t e me n y a n g d i t e r a p k a n u n t u k me n j a mi n p e n a n g a n a n y a n g s e r a g a m d a r i t r a n s a k s i - t r a n s a k s i b i s n i s y a n g t e r j a d i . ®
L e b i h Xa n j u t Mu l y a d i me n g e mu k a k a n " p r o s e d u r a d a l a h s u a t u u r u t a n k e g i a t a n k l e r i k a l , b i a s a n y a me l i b a t k a n b e b e r a p a o r a n g d a l a m s a t u d e p a r t e me n a t a u l e b i h , y a n g d i b u a t u n t u k me n j a mi n p e n a n g a n a n s e c a r a s e r a g a m t r a n s a k s i p e r u s a h a a n y a n g t e r j a d i b e r u l a n g - u l a n g . 1 0
Ba r r y E Cu s h i n g , Ac c o u n t i n g I n f o r ma t i o n S y s t e ms a n d Bu s s i n e s s Or g a n i z a t i o n s . P h i l i p p i n e s ;
Ad d i s o n We s l e y P u b l i s h i n g Co mp a n y , I n c , 1 9 7 4 , Ha l a ma n
Mu l y a d i , S i s t e m Ak u n t a n s i , B a g i a n P e n e r b i t S e k o l a h T i n g g i Xl mu E k o n o mi , Y K P N , Yo g y a k a r t a , 1 9 8 9 , Ha l a ma n 8
2. 1. 6. Pe n g e r t i a n Si s t e m Ak u n t a n s i
Me n u r u t Ho wa r d F. S t e t t l e r me n g e mu k a k a n b a h wa : S i s t e m a k u n t a n s i a d a l a h f o r mu l i r - f o r mu l i r , c a t a t a n - c a t a t a n , p r o s e d u r - p r o s e d u r d a n a l a t - a l a t y a n g d i g u n a k a n u n t u k me n g o l a h d a t a me n g e n a i u s a h a s u a t u k e s a t u a n e k o n o mi s d e n g a n t u j u a n u n t u k me n g h a s i l k a n u mp a n b a l i k d a l a m b e n t u k l a p o r a n - l a p o r a n y a n g d i p e r l u k a n o l e h ma n a j e me n u n t u k me n g a wa s i u s a h a n y a . Da n b a g i p i h a k - p i h a k l a i n y a n g b e r k e p e n t i n g a n s e p e r t i . p e me g a n g s a h a m, k r e d i t u r d a n l e mb a g a - l e mb a g a p e me r i n t a h u n t u k me n i l a i h a s i l o p e r a s i .
S e d a n g k a n Mu l y a d i . me n d i f i n i s i k a n s i s t e m a k u n t a n s i s e b a g a i b e r i k u t : S i s t e m a k u n t a n s i a d a l a h o r g a n i s a s i f o r mu l i r , c a t a t a n d a n l a p o r a n y a n g d i k o o r d i . n a s i s e d e mi k i a n r u p a u n t u k me n y e d i a k a n i n f o r ma s i y a n g d i b u t u h k a n o l e h ma n a j e me n g u n a me mu d a h k a n p e n g e l o l a a n p e r u s a h a a n .
Da r i p e n g e r t i a n - p e n g e r t i a n y a n g d i k e mu k a k a n d i a t a s , a p a b i l a d i p a h a mi . l e b i h me n d a l a m l a g i ma k a e l e me n - e l e me n p e n t i n g y a n g me n d u k u n g t e r s e l e n g g a r a n y a s i s t e m a k u t a n s i a d a l a h t e r d i r i d a r i :