analisis dan perancangan sistem informasi …thesis.binus.ac.id/asli/cover/2010-2-00087-aksi...
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ANALISIS DAN PERANCANGAN SISTEM INFORMASI
AKUNTANSI PEMBELIAN, PERSEDIAAN DAN UTANG
USAHA PADA PT. MATRA OLAH CIPTA
SKRIPSI
oleh
Albert A. Laloan
0500584841
PROGRAM GANDA SISTEM INFORMASI DAN AKUNTANSI
BINUS UNIVERSITY JAKARTA
2010
ii
ANALISIS DAN PERANCANGAN SISTEM INFORMASI
AKUNTANSI PEMBELIAN, PERSEDIAAN DAN UTANG
USAHA PADA PT. MATRA OLAH CIPTA
SKRIPSI
diajukan sebagai salah satu syarat untuk gelar kesarjanaan pada
Program Ganda Jenjang Pendidikan Strata 1
oleh
Albert A. Laloan
0500584841
PROGRAM GANDA SISTEM INFORMASI DAN AKUNTANSI
BINUS UNIVERSITY JAKARTA
2010
v
KATA PENGANTAR
Puji syukur dan terima kasih kepada Tuhan Yang Maha Esa atas segala rahmat dan berkat-Nya sehingga penulisan Skripsi yang berjudul ”Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian, Persediaan dan Utang Usaha pada PT. Matra Olah Cipta” ini dapat diselesaikan. Skripsi ini disusun sebagai salah satu syarat untuk mendapatkan gelar kesarjanaan pada Program Ganda jurusan Akuntansi dan Sistem Informasi Jenjang Pendidikan Strata 1.
Skripsi ini disusun berdasarkan data yang diperoleh dari perusahaan tempat penulis melakukan survey ditambah dengan penjelasan dari para dosen serta literatur yang berhubungan dengan topik Skripsi.
Selama pelaksanaan dan penyusunan Skripsi ini, penulis mendapatkan banyak bantuan, masukan dan dorongan dari berbagai pihak. Terima kasih kepada semua pihak yang banyak membantu, khususnya kepada :
1. Bapak Prof. Dr. Ir Harjanto Prabowo, MM, selaku Rektor Universitas Bina Nusantara.
2. Bapak Dr. Engkos Achmad Kuncoro, SE., MM, selaku Dekan Fakultas Ekonomi Universitas Bina Nusantara.
3. Bapak Ir. Sablin Yusuf, M.Sc., M.Comp.Sc, selaku Dekan Fakultas Ilmu Komputer Universitas Bina Nusantara.
4. Bapak Gatot Soepriyanto, S.E., Ak., M.Buss, selaku Ketua Jurusan Akuntansi Universitas Bina Nusantara.
5. Bapak Johan S.Kom, MM, selaku Ketua Jurusan Sistem Informasi Universitas Bina Nusantara.
6. Ibu Yuliana Lisanti, S.Kom, M.ITM., selaku Sekretaris Jurusan Sistem Informasi Universitas Bina Nusantara.
7. Bapak Henkie Ongowarsito, S.Kom., M.T, selaku Koordinator Program Ganda Universitas Bina Nusantara.
8. Ibu Vini Mariani S.Kom., MM, selaku dosen pembimbing skripsi jurusan akuntansi yang telah banyak memberikan waktu, pikiran, dan perhatiannya serta dengan sabar memberikan bimbingan dan pengarahan selama penyusunan skripsi ini.
9. Bapak Siswono S.Kom., MM, selaku dosen pembimbing skripsi jurusan sistem informasi yang telah banyak memberikan waktu, pikiran, dan perhatiannya serta dengan sabar memberikan bimbingan dan pengarahan selama penyusunan skripsi ini.
10. Bapak Suryadi Kurniawan Property Manager PT. Matra Olah Cipta beserta segenap staf perusahaan yang telah banyak membantu dalam memberikan informasi untuk penyusunan skripsi ini.
11. Segenap staf Universitas Bina Nusantara, terutama Bapak dan Ibu Dosen, yang telah memberikan bekal ilmu pengetahuan selama masa kuliah serta staf Perpustakaan Bina Nusantara yang telah melayani peminjaman buku selama masa kuliah dan penyusunan Skripsi..
12. Keluarga tercinta yang senantiasa memberikan doa dan dukungan secara moril maupun materiil kepada penulis.
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13. Serta rekan-rekan lain yang tidak dapat disebutkan namanya satu per satu yang telah secara langsung maupun tidak langsung telah memberikan bantuan kepada penulis dalam proses penyusunan skripsi.
Akhir kata, dengan segala kerendahan hati, penulis mengharapkan segala saran dan kritik yang membangun dari berbagai pihak. Semoga Skripsi ini dapat bermanfaat bagi pembaca dan pihak-pihak yang membutuhkan. Jakarta, 5 Agustus 2010 Penulis, Albert A. Laloan 0500584841
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DAFTAR ISI
Halaman
HALAMAN JUDUL LUAR........................................................................................ i
HALAMAN JUDUL DALAM.................................................................................... ii
HALAMAN PERSETUJUAN.................................................................................... iii
ABSTRAK................................................................................................................... iv
KATA PENGANTAR.................................................................................................. v
DAFTAR ISI................................................................................................................ vii
DAFTAR TABEL........................................................................................................ xiv
DAFTAR GAMBAR....................................................................................................xix
DAFTAR LAMPIRAN................................................................................................ xxix
BAB 1 PENDAHULUAN............................................................................................ 1
1.1. Latar Belakang........................................................................................... 1
1.2. Ruang Lingkup.......................................................................................... 3
1.3. Tujuan dan Manfaat................................................................................... 4
1.4. Metodologi Penelitian................................................................................ 6
1.5. Sistematika Penulisan................................................................................ 7
BAB 2 LANDASAN TEORI....................................................................................... 9
2.1. Pengertian Sistem Informasi..................................................................... 9
2.2. Sistem Informasi Akuntansi...................................................................... 10
2.2.1. Pengertian Sistem Informasi Akuntansi......................................... 10
2.2.2. Tujuan dan Kegunaan Sistem Informasi Akuntansi...................... 11
2.2.3. Komponen Sistem Informasi Akuntansi......................................... 13
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2.2.4. Siklus Transaksi Pada Sistem Informasi Akuntansi........................ 14
2.3. Siklus Pengeluaran..................................................................................... 15
2.3.1. Pengertian Siklus Pengeluaran........................................................ 15
2.3.2. Fungsi-fungsi yang Terkait..............................................................16
2.3.3. Proses Pembelian............................................................................. 18
2.3.4. Dokumen yang Terkait.................................................................... 19
2.4. Persediaan.................................................................................................. 21
2.4.1. Pengertian Persediaan...................................................................... 21
2.4.2. Manfaat Persediaan..........................................................................21
2.4.3. Fungsi-fungsi Persediaan.................................................................23
2.4.4. Dokumen-dokumen Persediaan....................................................... 24
2.4.5. Metode Pencatatan Persediaan........................................................ 28
2.4.6. Metode Penilaian Persediaan........................................................... 28
2.4.7. Metode Pengendalian Persediaan.................................................... 29
2.4.7.1. ABC Analysis...................................................................... 29
2.4.7.2. Lead Time............................................................................ 30
2.4.7.3. Safety Stock......................................................................... 30
2.4.7.4. Reorder Point (ROP)...........................................................31
2.4.7.5. Economic Order Quantity (EOQ)....................................... 33
2.5. Sistem Pengendalian Internal.................................................................... 34
2.5.1. Pengertian Sistem Pengendalian Internal........................................ 34
2.5.2. Komponen-komponen Pengendalian Internal................................. 35
2.5.3. Pengendalian Internal atas Pembelian............................................. 37
2.5.4. Pengendalian Internal atas Persediaan.............................................41
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2.5.5. Pengendalian Internal Berdasarkan Control Matrix........................ 42
2.5.5.1. Control Matrix for the Purchasing System......................... 42
2.5.5.2. Control Matrix for the Inventory System…........................ 43
2.5.6. Penilaian Kinerja Supplier............................................................... 44
2.6. Konsep Analisis dan Perancangan Berorientasi Objek............................. 44
2.6.1. Prinsip-prinsip Umum Analisis dan Perancangan Berorientasi
Objek................................................................................................ 46
2.6.2. Object...............................................................................................48
2.6.3. System Definition............................................................................. 49
2.6.4. Rich Picture…….............................................................................. 49
2.6.5. FACTOR Criterion.......................................................................... 50
2.6.6. Problem Domain Analysis............................................................... 51
2.6.6.1. Classes.................................................................................53
2.6.6.2. Structure.............................................................................. 54
2.6.6.3. Behavior.............................................................................. 58
2.6.7. Application Domain Analysis.......................................................... 60
2.6.7.1. Usage…............................................................................... 61
2.6.7.2. Function.............................................................................. 62
2.6.7.3. Interfaces............................................................................. 62
2.6.8. Architectural Design…………......................................................... 64
2.6.8.1. Criteria…............................................................................ 65
2.6.8.2. Components......................................................................... 68
2.6.8.3. Processes…......................................................................... 72
2.6.9. Component Design…………….........................................................76
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2.6.9.1. Model Component............................................................... 77
2.6.9.2. Function Component........................................................... 77
2.6.9.3. Connection Components..................................................... 79
BAB 3 ANALISIS SISTEM YANG SEDANG BERJALAN.................................... 80
3.1. Gambaran Umum PT. Matra Olah Cipta.............................................. 80
3.1.1. Sejarah Perusahaan.......................................................................... 80
3.1.2. Visi dan Misi Perusahaan................................................................ 82
3.1.3. Struktur Organisasi Perusahaan....................................................... 83
3.1.4. Wewenang dan Tanggung Jawab.................................................... 84
3.2. Prosedur..................................................................................................... 96
3.2.1. Prosedur Pembelian Barang.............................................................96
3.2.2. Prosedur Penerimaan Barang...........................................................97
3.2.3. Prosedur Utang Usaha dan Pelunasannya........................................98
3.2.4. Prosedur Pengeluaran Barang..........................................................98
3.3. Diagram Alir (Flowchart) Dokumen Sistem Berjalan.............................. 99
3.3.1. Flowchart atas Prosedur Pembelian Barang.................................... 100
3.3.2. Flowchart atas Prosedur Penerimaan Barang.................................. 101
3.3.3. Flowchart atas Prosedur Utang Usaha dan Pelunasannya............... 102
3.3.4. Flowchart atas Prosedur Pengeluaran Barang................................. 103
3.4. Rich Picture Sistem yang Sedang Berjalan................................................ 104
3.5. Analisis Temuan dan Usulan Rekomendasi.............................................. 105
3.6. Analisis ABC, Perhitungan ROP dan EOQ............................................... 112
3.6.1. Analisis ABC................................................................................... 113
3.6.2. Perhitungan ROP............................................................................. 116
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3.6.3. Perhitungan EOQ.............................................................................116
BAB 4 PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBELIAN,
PERSEDIAAN DAN UTANG PADA PT. MATRA OLAH CIPTA............. 118
4.1. Analysis Document.................................................................................... 118
4.1.1. The Task......................................................................................... 118
4.1.1.1. Purpose.......................................................................... 118
4.1.1.2. System Definition............................................................ 118
4.1.1.3. Context............................................................................. 120
4.1.1.3.1. Problem Domain............................................ 120
4.1.3.1.1.1. Prosedur Pembelian Barang....... 120
4.1.3.1.1.2. Prosedur Penerimaan Barang...... 121
4.1.3.1.1.3. Prosedur Utang Usaha dan
Pelunasannya............................... 122
4.1.3.1.1.4. Prosedur Pengeluaran Barang..... 122
4.1.3.1.2. Application Domain........................................124
4.1.2. Problem Domain..............................................................................124
4.1.2.1. Cluster................................................................................ 124
4.1.2.2. Structure............................................................................. 125
4.1.2.3. Classes................................................................................135
4.1.2.4. Events................................................................................. 145
4.1.3. Application Domain........................................................................ 147
4.1.3.1. Usage..................................................................................147
4.1.3.1.1. Overview............................................................ 147
4.1.3.1.2. Actors................................................................ 149
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4.1.3.1.3. Use Cases........................................................... 152
4.1.3.2. Function List...................................................................... 211
4.1.3.3. User Interface.....................................................................219
4.1.3.3.1. Dialogue Style.................................................. 219
4.1.3.3.2. Overview........................................................... 221
4.1.3.3.3. Examples............................................................ 223
4.1.3.4. The Technical Platform...................................................... 277
4.1.4. Recommendation............................................................................. 277
4.1.4.1. The System’s Usefulness and Feasibility........................... 277
4.1.4.2. Strategy............................................................................. 278
4.1.4.3. Development Economy....................................................... 278
4.2. Design Document....................................................................................... 278
4.2.1. The Task...........................................................................................278
4.2.1.1. Purpose............................................................................ 278
4.2.1.2. Correction to The Analysis.............................................. 279
4.2.1.3. Quality Goals................................................................... 279
4.2.2. Technical Platform......................................................................... 281
4.2.2.1. Equipment........................................................................ 281
4.2.2.2. System Software............................................................... 281
4.2.2.3. System Interface............................................................... 282
4.2.2.4. Design Language............................................................ 282
4.2.3. Architecture.................................................................................... 282
4.2.3.1. Component Architecture.................................................. 282
4.2.3.2. Process Architecture........................................................ 284
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4.2.3.3. Standards......................................................................... 286
4.2.4. Component...................................................................................... 287
4.2.4.1. Model Component........................................................... 287
4.2.4.1.1. Structure......................................................... 287
4.2.4.1.2. Classes............................................................. 289
4.2.4.2. Function Component..................................................... 291
4.2.4.2.1. Structure.......................................................... 291
4.2.4.2.2. Classes............................................................. 293
4.2.4.2.3. Database...........................................................306
4.2.4.2.4. Hak Akses........................................................ 317
4.2.5. Recommendation............................................................................. 319
4.2.5.1. The System’s Usefulness................................................ 319
4.2.5.2. Plan for Initiating Use................................................... 319
4.2.5.3. Implementation Plan.................................................... 320
BAB 5 KESIMPULAN DAN SARAN...................................................................... 321
5.1. Kesimpulan................................................................................................ 321
5.2. Saran.......................................................................................................... 322
DAFTAR PUSTAKA
RIWAYAT HIDUP
LAMPIRAN
TABEL DATA PERSEDIAAN DETAIL
SURAT KETERANGAN SURVEI
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DAFTAR TABEL
Halaman
Tabel 2.1 Ancaman dan Prosedur Pengendalian dalam Kegiatan Pembelian ...............38
Tabel 2.2 Aktivitas-aktivitas dalam Problem Domain Analysis ...................................52
Tabel 2.3 Contoh Event Table untuk Sistem Hair Salon ..............................................53
Tabel 2.4 Aktivitas dalam Application Domain Analysis .............................................60
Tabel 2.5 Aktivitas dalam Architectural Design ...........................................................64
Tabel 2.6 Kriteria-kriteria Klasik Kualitas Software.....................................................66
Tabel 2.7 Jenis Distribusi Pada Client Server Architecture ..........................................70
Tabel 2.8 Aktivitas dalam Component Design ..............................................................76
Tabel 3.1 Data Barang-barang Untuk Analisis ABC, ROP, dan EOQ ........................ 112
Tabel 3.2 Penentuan Rank pada Analisis ABC ............................................................ 113
Tabel 3.3 Perhitungan Klasifikasi ABC ....................................................................... 114
Tabel 3.4 Klasifikasi ABC ........................................................................................... 115
Tabel 4.1 System Definition dengan Kriteria FACTOR............................................... 119
Tabel 4.2 Event Table Sistem Informasi Akuntansi Pembelian, Persediaan dan
Utang PT. Matra Olah Cipta......................................................................... 146
Tabel 4.3 Actor Table Sistem Informasi Akuntansi Pembelian, Persediaan dan
Utang ............................................................................................................. 147
Tabel 4.4 Actor Specification untuk Staff Departemen................................................ 149
Tabel 4.5 Actor Specification untuk Staff Pembelian .................................................. 149
Tabel 4.6 Actor Specification untuk Staff Gudang....................................................... 150
Tabel 4.7 Actor Specification untuk Staff Finance&Accounting ................................. 150
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Tabel 4.8 Actor Specification untuk Admin ................................................................. 150
Tabel 4.9 Actor Specification untuk Manajer Departemen .......................................... 151
Tabel 4.10 Actor Specification untuk Property Manager .............................................. 151
Tabel 4.11 Actor Specification untuk Manager Finance&Accounting .......................... 151
Tabel 4.12 Actor Specification untuk Supervisor Gudang ............................................. 152
Tabel 4.13 Actor Specification untuk Kabag MM...........................................................152
Tabel 4.14 Use Case Specification “Membuat Material Requisition”........................... 154
Tabel 4.15 Use Case Specification “Mencetak Laporan Realisasi Material
Requisition” ................................................................................................. 154
Tabel 4.16 Use Case Specification “Mengotorisasi Material Requisition” ................... 155
Tabel 4.17 Use Case Specification “Membuat Form Permintaan Barang”.....................155
Tabel 4.18 Use Case Specification “Mengotorisasi Form Permintaan Barang” ............ 156
Tabel 4.19 Use Case Specification “Mencetak Laporan Penilaian Kinerja Supplier”... 156
Tabel 4.20 Use Case Specification “Membuat Surat Permintaan Penawaran Harga” ... 157
Tabel 4.21 Use Case Specification “Mengotorisasi Surat Permintaan Penawaran
Harga” .......................................................................................................... 157
Tabel 4.22 Use Case Specification “Membuat Order Pembelian”................................. 158
Tabel 4.23 Use Case Specification “Mengotorisasi Order Pembelian” ......................... 158
Tabel 4.24 Use Case Specification “Membuat Penerimaan Barang” ............................ 159
Tabel 4.25 Use Case Specification “Mengotorisasi Penerimaan Barang” ..................... 159
Tabel 4.26 Use Case Specification “Membuat Pengajuan Pembayaran” ...................... 160
Tabel 4.27 Use Case Specification “Membuat Payment Voucher” ............................... 160
Tabel 4.28 Use Case Specification “Membuat Bukti Pengeluaran Barang”.................. 160
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Tabel 4.29 Use Case Specification “Mengotorisasi Bukti Pengeluaran Barang” .......... 161
Tabel 4.30 Use Case Specification “Mencetak Laporan Pembelian” ............................ 161
Tabel 4.31 Use Case Specification “Mencetak Laporan Persediaan”........................... 162
Tabel 4.32 Use Case Specification “Mencetak Laporan ROP EOQ” ........................... 162
Tabel 4.33 Use Case Specification “Mencetak Laporan Pengeluaran” ......................... 163
Tabel 4.34 Use case specification “Mencetak Laporan Analisis ABC” ........................ 163
Tabel 4.35 Use case specification “Mencetak Laporan Barang yang Harus
Dibeli (Reminder)”.......................................................... .......................... ..164
Tabel 4.36 Use case specification “Mencetak Laporan Utang”..................................... 164
Tabel 4.37 Use case specification “Mencetak Laporan Pengeluaran Kas” ................... 164
Tabel 4.38 Use case specification “Mencetak Jurnal” ................................................... 165
Tabel 4.39 Use case specification “Meregister Karyawan”........................................... 165
Tabel 4.40 Function List dari Sistem Informasi Akuntansi Pembelian ,
Persediaan dan Utang PT. Matra Olah Cipta............................................... 211
Tabel 4.41 Daftar Window User Interface dan Print Out .............................................. 219
Tabel 4.42 Spesifikasi Biaya Pengembangan................................................................. 278
Tabel 4.43 Kriteria Perancangan Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta............................................... 280
Tabel 4.44 Spesifikasi peralatan..................................................................................... 281
Tabel 4.45 Operation Specification “Penghitungan ROP” ............................................ 278
Tabel 4.46 Operation Specification “Penghitungan EOQ”............................................ 279
Tabel 4.47 Operation Specification “Mencetak MR” .................................................... 279
Tabel 4.48 Operation Specification “Mencetak FPB” ................................................... 280
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Tabel 4.49 Operation Specification “Mencetak SPPH”................................................. 280
Tabel 4.50 Operation Specification “Mencetak OP” ..................................................... 281
Tabel 4.51 Operation Specification “Mencetak LPnB” ................................................. 282
Tabel 4.52 Operation Specification “Mencetak PP”...................................................... 282
Tabel 4.53 Operation Specification “Mencetak PV” ..................................................... 283
Tabel 4.54 Operation Specification “Mencetak BPgB”................................................. 284
Tabel 4.55 Operation Specification “Mencetak Laporan Pembelian” ........................... 284
Tabel 4.56 Operation Specification “Mencetak Laporan Persediaan”........................... 285
Tabel 4.57 Operation Specification “Mencetak Laporan Pengeluaran” ........................ 286
Tabel 4.58 Operation Specification “Mencetak Laporan Analisis ABC”...................... 286
Tabel 4.59 Operation Specification “Mencetak Laporan Barang yang Harus Dibeli” .. 287
Tabel 4.60 Operation Specification “Mencetak Laporan Utang” .................................. 288
Tabel 4.61 Operation Specification “Mencetak Laporan Pengeluaran Kas” ................. 289
Tabel 4.62 Operation Specification “Mencetak Jurnal” ................................................ 289
Tabel 4.63 Tabel Karyawan ........................................................................................... 306
Tabel 4.64 Tabel Barang ................................................................................................ 307
Tabel 4.65 Tabel Supplier .............................................................................................. 307
Tabel 4.66 Tabel Otorisasi ............................................................................................. 308
Tabel 4.67 Tabel Material Requisition ........................................................................... 308
Tabel 4.68 Tabel Material Requisition Detail................................................................ 309
Tabel 4.69 Tabel Form Permintaan Barang ................................................................... 309
Tabel 4.70 Tabel Form Permintaan Barang Detail ........................................................ 310
Tabel 4.71 Tabel Surat Permintaan Penawaran Harga................................................... 310
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Tabel 4.72 Tabel Surat Permintaan Penawaran Harga Detail........................................ 311
Tabel 4.73 Tabel Order Pembelian................................................................................. 312
Tabel 4.74 Tabel Order Pembelian Detail...................................................................... 313
Tabel 4.75 Tabel Laporan Penerimaan Barang .............................................................. 313
Tabel 4.76 Tabel Laporan Penerimaan Barang Detail ................................................... 314
Tabel 4.77 Tabel Pengajuan Pembayaran ...................................................................... 314
Tabel 4.78 Tabel Payment Voucher ............................................................................... 315
Tabel 4.79 Tabel Bukti Pengeluaran Barang.................................................................. 316
Tabel 4.80 Tabel Bukti Pengeluaran Barang Detail....................................................... 317
Tabel 4.81 Tabel Hak Akses .......................................................................................... 318
Tabel 4.82 Kriteria Perancangan Sistem Informasi Akuntansi Pembelian, Persediaan
dan Utang PT. Matra Olah Cipta ................................................................. 319
Tabel 4.83 Rencana Implementasi Sistem Informasi Akuntansi Pembelian, Persediaan
dan Utang PT. Matra Olah Cipta ................................................................. 320
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DAFTAR GAMBAR
Halaman
Gambar 2.1 Empat Kegiatan Utama dan Hasilnya dalam OOAD ...............................45
Gambar 2.2 Aktivitas dalam Problem Domain Modelling ...........................................52
Gambar 2.3 Contoh Generalization Structure .............................................................55
Gambar 2.4 Contoh Cluster Structure..........................................................................56
Gambar 2.5 Contoh Aggregation Structure .................................................................57
Gambar 2.6 Contoh Association Structure...................................................................58
Gambar 2.7 Contoh Statechart Diagram untuk Class Customer .................................59
Gambar 2.8 Application Domain Analysis ...................................................................60
Gambar 2.9 Aktivitas dalam Architectural Design ......................................................65
Gambar 2.10 Layered Architecture Pattern ...................................................................69
Gambar 2.11 Generic Architecture Pattern ...................................................................70
Gambar 2.12 Client-server Architecture Pattern ...........................................................71
Gambar 2.13 Deployment Diagram untuk Centralized Pattern.....................................71
Gambar 2.14 Deployment Diagram untuk Distributed Pattern .....................................74
Gambar 2.15 Deployment Diagram untuk Decentralized Pattern .................................75
Gambar 2.16 Component Design ...................................................................................76
Gambar 3.1 Struktur Organisasi PT. Matra Olah Cipta ...............................................83
Gambar 3.2 Flowchart atas Prosedur Pembelian Barang...........................................100
Gambar 3.3 Flowchart atas Prosedur Penerimaan Barang.........................................101
Gambar 3.4 Flowchart atas Prosedur Utang Usaha dan Pelunasannya .....................102
Gambar 3.5 Flowchart atas Prosedur Pengeluaran Barang........................................103
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Gambar 3.6 Rich Picture Sistem yang Sedang Berjalan ............................................. 104
Gambar 4.1 Rich Picture Sistem Informasi Akuntansi Pembelian dan Persediaan
yang Diusulkan……………………….....................................................123
Gambar 4.2 Cluster Sistem Informasi Akuntansi Pembelian dan Persediaan
PT. Matra Olah Cipta............................................................................... 124
Gambar 4.3 Struktur “Karyawan” ............................................................................... 125
Gambar 4.4 Struktur “Barang” .................................................................................... 125
Gambar 4.5 Struktur “Supplier” .................................................................................. 125
Gambar 4.6 Struktur “Otorisasi” ................................................................................. 126
Gambar 4.7 Struktur “Pembelian”............................................................................... 126
Gambar 4.8 Struktur “Penerimaan”............................................................................. 126
Gambar 4.9 Struktur “Pengeluaran”............................................................................ 127
Gambar 4.10 Struktur “Pembayaran”............................................................................ 127
Gambar 4.11 Struktur “Jurnal”...................................................................................... 127
Gambar 4.12 Struktur “Utang”...................................................................................... 128
Gambar 4.13 Class Diagram Sistem Informasi Akuntansi Pembelian, Persediaan
dan Utang Usaha PT. Matra Olah Cipta .................................................. 134
Gambar 4.14 Class “Karyawan” ................................................................................... 135
Gambar 4.15 Class “Staff Departemen” dan Statechart Diagram-nya......................... 135
Gambar 4.16 Class “Staff Pembelian” dan Statechart Diagram-nya ........................... 136
Gambar 4.17. Class “Staff Gudang” dan Statechart Diagram-nya ............................... 136
Gambar 4.18 Class “Staff Finance&Accounting” dan Statechart Diagram-nya.......... 137
Gambar 4.19 Class “Supplier” dan Statechart Diagram-nya ....................................... 137
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Gambar 4.20 Class “Barang” dan Statechart Diagram-nya ......................................... 138
Gambar 4.21 Class “Otorisasi” dan Statechart Diagram-nya ...................................... 138
Gambar 4.22 Class “Utang” dan Statechart Diagram-nya ........................................... 139
Gambar 4.23 Class “Material Requisition” dan Statechart Diagram-nya.................... 139
Gambar 4.24 Class “Form Permintaan Barang” dan Statechart Diagram-nya ............ 140
Gambar 4.25 Class “Surat Permintaan Penawaran Harga”........................................... 140
Gambar 4.26 Statechart Diagram dari Class “Surat Permintaan Penawaran Harga”... 141
Gambar 4.27 Class “Order Pembelian” ........................................................................ 141
Gambar 4.28 Statechart Diagram dari Class “Order Pembelian” ................................ 141
Gambar 4.29 Class “Laporan Penerimaan Barang” dan Statechart Diagram-nya ....... 142
Gambar 4.30 Class “Bukti Pengeluaran Barang” dan Statechart Diagram-nya........... 142
Gambar 4.31 Class “Pengajuan Pembayaran” dan Statechart Diagram-nya ............... 143
Gambar 4.32 Class “Payment Voucher” dan Statechart Diagram-nya ........................ 143
Gambar 4.33 Class “Jurnal” dan Statechart Diagram-nya ........................................... 144
Gambar 4.34 Class “Akun” dan Statechart Diagram-nya ............................................ 144
Gambar 4.35 Use Case untuk Sistem Informasi Akuntansi Pembelian, Persediaan
dan Utang Usaha PT. Matra Olah Cipta....................................................153
Gambar 4.36 Sequence Diagram untuk Use Case “Membuat Material Requisition”
(“MR”)..................................................................................................... 166
Gambar 4.37 Sequence Diagram untuk Use Case “Membuat MR” (Tombol
“Search”) ................................................................................................. 167
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Gambar 4.38 Sequence Diagram untuk Use Case “Membuat MR” (Tombol
“New”). ................................................................................................... .168
Gambar 4.39 Sequence Diagram untuk Use Case “Membuat MR” (Tombol
“Edit”) ..................................................................................................... 169
Gambar 4.40 Sequence Diagram untuk Use Case “Mengotorisasi MR”...................... 170
Gambar 4.41 Sequence Diagram untuk Use Case “Membuat Form Permintaan
Barang”(FPB) .......................................................................................... 171
Gambar 4.42 Sequence Diagram untuk Use Case “Membuat FPB” (Tombol
“Search”) ................................................................................................. 172
Gambar 4.43 Sequence Diagram untuk Use Case “Membuat FPB” (Tombol
“New”) ..................................................................................................... 173
Gambar 4.44 Sequence Diagram untuk Use Case “Membuat FPB” (Tombol
“Edit”) ..................................................................................................... 174
Gambar 4.45 Sequence Diagram untuk Use Case “Mengotorisasi FPB”..................... 175
Gambar 4.46 Sequence Diagram untuk Use Case “Membuat Surat Permintaan
Penawaran Harga”(SPPH)....................................................................... 176
Gambar 4.47 Sequence Diagram untuk Use Case “Membuat SPPH” (Tombol
“Search”) ................................................................................................. 177
Gambar 4.48 Sequence Diagram untuk Use Case “Membuat SPPH” (Tombol
“New”)..................................................................................................... 178
Gambar 4.49 Sequence Diagram untuk Use Case “Membuat SPPH” (Tombol
“Edit”) ..................................................................................................... 179
Gambar 4.50 Sequence Diagram untuk Use Case “Mengotorisasi SPPH” .................. 180
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Gambar 4.51 Sequence Diagram untuk Use Case “Membuat Order Pembelian”
(“OP”)...................................................................................................... 181
Gambar 4.52 Sequence Diagram untuk Use Case “Membuat OP” (Tombol
“Search”).................................................................................................. 182
Gambar 4.53 Sequence Diagram untuk Use Case “Membuat OP” (Tombol “New”).. 183
Gambar 4.54 Sequence Diagram untuk Use Case “Membuat OP” (Tombol “Edit”)... 184
Gambar 4.55 Sequence Diagram untuk Use Case “Mengotorisasi OP”....................... 185
Gambar 4.56 Sequence Diagram untuk Use Case “Membuat Laporan Penerimaan
Barang”(LPnB) ........................................................................................ 186
Gambar 4.57 Sequence Diagram untuk Use Case “Membuat LPnB” (Tombol
“Search”).................................................................................................. 187
Gambar 4.58 Sequence Diagram untuk Use Case “Membuat LPnB” (Tombol
“New”) ..................................................................................................... 188
Gambar 4.59 Sequence Diagram untuk Use Case “Membuat LPnB” (Tombol
“Edit”)...................................................................................................... 189
Gambar 4.60 Sequence Diagram untuk Use Case “Mengotorisasi LPnB”. ................. 190
Gambar 4.61 Sequence Diagram untuk Use Case “Membuat “Pengajuan
Pembayaran”(PP)..................................................................................... 191
Gambar 4.62 Sequence Diagram untuk Use Case “Mengotorisasi PP”. ...................... 192
Gambar 4.63 Sequence Diagram untuk Use Case “Membuat Payment Voucher”.
(PV).......................................................................................................... 193
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Gambar 4.64 Sequence Diagram untuk Use Case “Membuat Bukti Pengeluaran
Barang” .................................................................................................... 194
Gambar 4.65 Sequence Diagram untuk Use Case “Membuat BPgB” (Tombol
“Search”).................................................................................................. 195
Gambar 4.66 Sequence Diagram untuk Use Case “Membuat BPgB” (Tombol
“New”) ..................................................................................................... 196
Gambar 4.67 Sequence Diagram untuk Use Case “Membuat BPgB” (Tombol
“Edit”)...................................................................................................... 197
Gambar 4.68 Sequence Diagram untuk Use Case “Mengotorisasi BPgB” .................. 198
Gambar 4.69 Sequence Diagram untuk Use Case “Mencetak Laporan Pembelian”.... 199
Gambar 4.70 Sequence Diagram untuk Use Case “Mencetak Laporan Persediaan” ... 200
Gambar 4.71 Sequence Diagram untuk Use Case “Mencetak Laporan Pengeluaran”. 201
Gambar 4.72 Sequence Diagram untuk Use Case “Mencetak Laporan Analisis
ABC” ....................................................................................................... 202
Gambar 4.73 Sequence Diagram untuk Use Case “Mencetak Laporan Barang yang
Harus Dibeli (Reminder)”........................................................................ 203
Gambar 4.74 Sequence Diagram untuk Use Case “Mencetak Laporan Utang”........... 204
Gambar 4.75 Sequence Diagram untuk Use Case “Mencetak Pengeluaran Kas” ........ 205
Gambar 4.76 Sequence Diagram untuk Use Case “Mencetak Jurnal” ......................... 206
Gambar 4.77 Sequence Diagram untuk Use Case “Mencetak Laporan Penilaian
Kinerja Supplier ....................................................................................... 207
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Gambar 4.78 Sequence Diagram untuk Use Case “Mencetak Laporan ROP EOQ”.... 208
Gambar 4.79 Sequence Diagram untuk Use Case “Mencetak Laporan Realisasi
MR” ......................................................................................................... 209
Gambar 4.80 Sequence Diagram untuk Use Case “Meregister Karyawan” ................. 210
Gambar 4.81 Navigation Diagram Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT Matra Olah Cipta............................................ 222
Gambar 4.82 Window Login .......................................................................................... 223
Gambar 4.83 Window Menu Utama .............................................................................. 223
Gambar 4.84 Window Ubah Password.......................................................................... 224
Gambar 4.85 Window Master Barang ........................................................................... 224
Gambar 4.86 Window Master Supplier ......................................................................... 225
Gambar 4.87 Window Master Karyawan ...................................................................... 226
Gambar 4.88 Window View Material Requisition ......................................................... 227
Gambar 4.89 Window Material Requisition .................................................................. 228
Gambar 4.90 Window Approve MR............................................................................... 229
Gambar 4.91 Window View Form Permintaan Barang.................................................. 230
Gambar 4.92 Window Form Permintaan Barang........................................................... 231
Gambar 4.93 Window Approve FPB (1)........................................................................ 232
Gambar 4.94 Window Approve FPB (2)........................................................................ 232
Gambar 4.95 Window View Surat Permintaan Penawaran Harga ................................. 233
Gambar 4.96 Window Surat Permintaan Penawaran Harga .......................................... 234
Gambar 4.97 Window Approve Surat Permintaan Penawaran Harga ........................... 235
Gambar 4.98 Window View Order Pembelian............................................................... 236
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Gambar 4.99 Window Order Pembelian........................................................................ 237
Gambar 4.100 Window Approve OP (1).......................................................................... 238
Gambar 4.101 Window Approve OP (2).......................................................................... 238
Gambar 4.102 Window View Laporan Penerimaan Barang ............................................ 239
Gambar 4.103 Window Laporan Penerimaan Barang ..................................................... 240
Gambar 4.104 Window Approve LPnB ........................................................................... 241
Gambar 4.105 Window View Bukti Pengeluaran Barang................................................ 242
Gambar 4.106 Window Bukti Pengeluaran Barang......................................................... 243
Gambar 4.107 Window Approve BPgB (1) ..................................................................... 244
Gambar 4.108 Window Approve BPgB (2) ..................................................................... 244
Gambar 4.109 Window View Pengajuan Pembayaran..................................................... 245
Gambar 4.110 Window Pengajuan Pembayaran.............................................................. 246
Gambar 4.111 Window Approve PP ................................................................................ 246
Gambar 4.112 Window View Payment Voucher ............................................................. 247
Gambar 4.113 Window Payment Voucher ...................................................................... 248
Gambar 4.114 Window Reminder Minimum Stock ......................................................... 248
Gambar 4.115 Window Laporan Pembelian.................................................................... 249
Gambar 4.116 Window Laporan Persediaan ................................................................... 249
Gambar 4.117 Window Laporan Pengeluaran ................................................................. 249
Gambar 4.118 Window Laporan Analisis ABC .............................................................. 250
Gambar 4.119 Window Laporan Jurnal ........................................................................... 250
Gambar 4.120 Window Laporan Penilaian Kinerja Supplier .......................................... 250
Gambar 4.121 Window Laporan Pengeluaran Kas .......................................................... 250
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Gambar 4.122 Window Laporan Realisasi MR ............................................................... 251
Gambar 4.123 Window Laporan Utang ........................................................................... 251
Gambar 4.124 Print Out Material Requisition ................................................................ 252
Gambar 4.125 Print Out Form Permintaan Barang ........................................................ 253
Gambar 4.126 Print Out Surat Permintaan Penawaran Harga ........................................ 254
Gambar 4.127 Print Out Order Pembelian...................................................................... 255
Gambar 4.128 Print Out Laporan Penerimaan Barang ................................................... 256
Gambar 4.129 Print Out Pengajuan Pembayaran ........................................................... 257
Gambar 4.130 Print Out Payment Voucher .................................................................... 258
Gambar 4.131 Print Out Bukti Pengeluaran Barang....................................................... 259
Gambar 4.132 Print Out Laporan Persediaan ................................................................. 260
Gambar 4.133 Print Out Laporan Pembelian Berdasarkan Tanggal............................... 261
Gambar 4.134 Print Out Laporan Pembelian Berdasarkan Barang ................................ 262
Gambar 4.135 Print Out Laporan Pembelian Berdasarkan Supplier .............................. 262
Gambar 4.136 Print Out Laporan Pengeluaran Berdasarkan Tanggal............................ 264
Gambar 4.137 Print Out Laporan Pengeluaran Berdasarkan Barang ............................. 265
Gambar 4.138 Print Out Laporan Analisis ABC ............................................................ 266
Gambar 4.139 Print Out Laporan Barang yang Harus Dibeli (Reminder) ..................... 267
Gambar 4.140 Print Out Laporan Utang Berdasarkan Tanggal...................................... 268
Gambar 4.141 Print Out Laporan Utang Berdasarkan Supplier ..................................... 269
Gambar 4.142 Print Out Laporan Utang Berdasarkan Tanggal Jatuh Tempo ................ 270
Gambar 4.143 Print Out Laporan Pengeluaran Kas Berdasarkan Tanggal .................... 271
Gambar 4.144 Print Out Laporan Pengeluaran Kas Berdasarkan Supplier .................... 272
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Gambar 4.145 Print Out Daftar Jurnal ............................................................................ 273
Gambar 4.146 Print Out Laporan Penilaian Kinerja Supplier ........................................ 274
Gambar 4.147 Print Out Laporan ROP dan EOQ........................................................... 275
Gambar 4.148 Print Out Laporan Realisasi MR ............................................................. 276
Gambar 4.149 Component Diagram Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta .......................................... 283
Gambar 4.150 Deployment Diagram Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta ......................................... 285
Gambar 4.151 Arsitektur Jaringan Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta ......................................... 286
Gambar 4.152 Contoh Tombol Standar pada Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta ......................................... 287
Gambar 4.153 Revised Class Diagram Sistem Informasi Akuntansi Pembelian,
Persediaan dan UtangPT. Matra Olah Cipta .......................................... 288
Gambar 4.154 Function Component Sistem Informasi Akuntansi Pembelian,
Persediaan dan Utang PT. Matra Olah Cipta ......................................... 292
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DAFTAR LAMPIRAN
Halaman
Lampiran 1 Notasi untuk Flowchart ......................................................................... L.1
Lampiran 2 Notasi untuk Class Diagram ................................................................. L.4
Lampiran 3 Notasi untuk Object Diagram................................................................ L.5
Lampiran 4 Notasi untuk Deployment Diagram ....................................................... L.6
Lampiran 5 Notasi untuk Sequence Diagram ........................................................... L.7
Lampiran 6 Notasi untuk Statechart Diagram .......................................................... L.8
Lampiran 7 Notasi untuk Use Case Diagram ........................................................... L.9
Lampiran 8 Notasi untuk Navigation Diagram....................................................... L.10
Lampiran 9 Layar Aplikasi ..................................................................................... L.11