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
xii
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
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
xii
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