Analisis pengendalian internal atas persediaan barang dagang pada PT. Mitra Sehati Sekata Semarang - UDiNus Repository

DAFTAR ISI
Halaman Judul ............................................................................................................. i
Halaman Persetujuan Skripsi ..................................................................................... ii
Halaman Pernyataan Keaslian Skripsi ........................................................................ iii
Halaman Pengesahan Skripsi ...................................................................................... iv
Halaman Pengesahan Kelulusan Skripsi ...................................................................... v
Motto dan Persembahan .............................................................................................. vi
Abstraksi .................................................................................................................... vii
Kata Pengantar .......................................................................................................... viii
Daftar Isi...................................................................................................................... xi
Daftar Tabel .............................................................................................................. xiv
Daftar Gambar ............................................................................................................ xv
Daftar Lampiran ........................................................................................................ xvi
Bab I Pendahuluan ..................................................................................................... 1
1.1

Latar Belakang Masalah ................................................................................ 1

1.2

Perumusan Masalah ....................................................................................... 6


1.3

Tujuan Penelitian ........................................................................................... 6

1.4

Manfaat Penelitian ......................................................................................... 7

1.5

Sistematika Penulisan .................................................................................... 8

Bab II Tinjauan Pustaka ............................................................................................. 9
2.1

Landasan Teori............................................................................................... 9

2.1.1


Pengertian Akuntansi .............................................................................. 9

2.1.2

Sistem Akuntansi .................................................................................... 9

2.1.3

Persediaan ............................................................................................. 11
xi

2.1.3.1 Definisi Persediaan........................................................................... 11
2.1.3.2 Jenis-jenis Persediaan....................................................................... 12
2.1.3.3 Metode Pencatatan Persediaan ......................................................... 13
2.1.4

Pengendalian Intern .............................................................................. 14

2.1.4.1 Definisi Pengendalian Intern ............................................................ 14
2.1.4.2 Tujuan Pengendalian Intern ............................................................. 16

2.1.4.3 Prinsip-prinsip Pengendalian Intern ................................................. 16
2.1.4.4 Unsur-unsur Pengendalian Intern ..................................................... 17
2.1.4.5 Lingkungan Pengendalian (control environment)............................ 20
2.1.5

Pembelian.............................................................................................. 22

2.1.5.1 Deskripsi Kegiatan ........................................................................... 22
2.1.5.2 Fungsi yang terkait ........................................................................... 23
2.1.5.3 Dokumen yang digunakan................................................................ 24
2.1.6

Penjualan ............................................................................................... 24

2.1.6.1 Penjualan Kredit ............................................................................... 24
2.1.6.2 Fungsi Terkait .................................................................................. 24
2.1.6.3 Dokumen yang digunakan................................................................ 26
2.2

Penelitian Terdahulu .................................................................................... 26


2.3

Kerangka Pemikiran..................................................................................... 30

Bab III Metode Penelitian ........................................................................................ 31
3.1

Objek Penelitian ........................................................................................... 31

3.2

Jenis Data dan Sumber Data ........................................................................ 31

3.3

Metode Pengumpulan Data .......................................................................... 32

Bab IV Hasil Penelitian dan Pembahasan ................................................................. 34
4.1


Hasil Penelitian ............................................................................................ 34

4.1.1

Profil dan Sejarah Perusahaan .............................................................. 34

4.1.2

Visi dan Misi Perusahaan ..................................................................... 36

4.1.3

Struktur Organisasi ............................................................................... 37

4.1.4

Sistem Pengendalian Intern pada Pergudangan PT. Mitra Sehati Sekata
Semarang .............................................................................................. 41
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4.1.5

Prosedur Penerimaan Barang ................................................................ 42

4.1.6

Prosedur Pengeluaran Barang ............................................................... 42

4.1.7

Sistem Penyimpanan Barang ................................................................ 43

4.2

Pembahasan.................................................................................................. 44

4.2.1

Analisis unsur-unsur pengendalian intern persediaan .......................... 44


4.2.2

Analisis Sistem Informasi Akuntansi atas Prosedur Penerimaan,
Penyimpanan dan Pengeluaran Barang................................................. 47

4.2.3

Proses Pembelian (barang masuk) gudang sampai penjualan (barang
keluar) ................................................................................................... 48

4.2.4

Analisis Sistem Pengendalian Intern untuk Persediaan Barang Dagangan
.............................................................................................................. 49

Bab V Kesimpulan dan Saran ................................................................................... 60
5.1

Kesimpulan .................................................................................................. 60


5.2

Saran ............................................................................................................ 62

xiii