SIA Penjualan

ANALISIS DAN PERANCANGAN SISTEM PENJUALAN PT. TOTAL SOLUTION

Oleh : WITASARI  NPM. 2921335 ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI II

FAKULTAS EKONOMI JURUSAN AKUNTANSI PROGRAM SARJANA MAGISTER  UNIVERSITAS GUNADARMA 2016

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 Analisis dan Perancangan Sistem Penjualan PT PT.. Total ota l Solutio Sol ution n

KATA PENGANTAR 

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 !'g!'g%a' %epa)a Na+" Mha**a) SAW )a' #halaa( '(% %ela&ga +e#e&(a #aha+a(/ #aha+a('$a. Pe'l"# 0ap%a' (e&"*a %a#"h %epa)a )#e' *a(a %l"ah A'al"#"# )a' Pe&a'0a'ga' S"#(e* A%'(a'#" $a"( D&. I*a* S+aeh $a'g (elah *e*+"*+"'g pe'l"# )ala* *e*pe&leh *a(e&" )a' pe'l"# +e&ha&ap +apa% )apa( *e*+e&"%a' *a#%a'/*a#%a' *e'ge'a" %&a'g'$a %ele'g%apa' )ala* *a%alah $a'g pe'l"# +a(. Pe'l"# *e'$a)a&" )ala* pe'l"#a' "'" *a#"h +a'$a% %e%&a'ga' $a'g )"#e+a+%a' leh %e(e&+a(a#a' %e*a*pa' pe'l"#. Pe'l"# +e&ha&ap *a%alah "'" )apa( +e&*a'aa( +ag" %"(a #e*a )ala* *e*pe&leh pe'ge(aha' (e'(a'g a'al"#"# #"#(e* pe&a'0a'ga' pe'!ala'  pa)a #aha )aga'g. K&"("% )a' #a&a' $a'g +e&#"a( *e*+a'g' pe'l"# ha&ap%a' )e*"  pe'0apa"a' )a' pe&+aha' le+"h +a"% pa)a *a%alah "'".

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 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

PEM)A*ASAN 1.1 Ga%+a!an U%'% PT. T($al S(l'$i(n PT T(al Sl("' a)alah #e+ah pe&#ahaa' )"#(&"+#" ha&)a&e pe&ala(a' %*p(e& 

7PC4 !a&"'ga' )a' #(a&e8 )" a%a&(a $a'g )")"&"%a' pa)a (a'ggal 2 Ag#(# 1991. Pe&#ahaa' (e&#e+( *e*+el" +a&a'g )a&" +e&+aga" #pl"e& )ala* pa&(a" +e#a&. a&a'g/  +a&a'g (e&#e+( )"%e*a# )a' )")"#(&"+#"%a' %e &e(a"le& #el&h "la$ah DKI a%a&(a )a' a+)e(a+e%. Mla/*la pe&#ahaa' (e&#e+( *e&pa%a' "&*a $a'g )"%ella leh "#*a  N& ;a*a' )a' Ah*a) Se("aa'. Ah*a) Se("aa' #e+aga" *a'a!e& p&)%#" pe'gha#"l %#*e("%4 #e)a'g%a' "#*a N& ;a*a' +e&("')a% #e+aga" *a'a!e& pe*a#a&a' pa)a  pe&#ahaa' $a'g #a*a. Se(elah *e'0e&*a(" +aha pe&#ahaa' )"#(&"+#" #e!e'"# +e&pe&a' pe'("'g )ala* *ela$a'" (% %e0"l $a'g (")a% *a*p *e*pe&leh )"#%' )a&" pa+&"%/pa+&"% +e#a&4 *a%a *e&e%a *e*la" #aha )" +")a'g pe&ala(a' %*p(e& pa)a (ah' 199"# )" +ag"a' "'". 6. Kan$(!/ #e*a pe!a+a( )"#e'(&al%a' )"#"'". Ah*a) Se("aa' #e+aga" )"&e%(& (a*a  +e&(a'gg'g !aa+ (e&ha)ap %eg"a(a' pe&#ahaa' #e0a&a %e#el&ha'. Dala* *e'!ala'%a' (ga#'$a Ah*a) Se("aa' )"+a'( leh #e&a'g #e%&e(a&"# $a"( Kh"&)"' Ah*a). Ma'a!e& p&)%#" $a'g )"!a+a( leh G'(& ?l"a'( )"+a'( leh  +ag"a' p&)%#" $a"( W")ha&( $a'g *e*+aah" 3 #pe&>"#&. Se("ap #pe&>"#&  *e*+aah" +e+e&apa pe%e&!a pa+&"% $a'g )"+a$a& +e&)a#&%a' !a* %e&!a. Saa( "'"  pe&#ahaa' *e*"l"%" 1e#(a#" a (e(ap 5. Me')"#(&"+#"%a' 0e% ga!" 6. Me'g"&"*%a' 0e% %epa)a #ppl"e&  Pe'0a(a( S&a(  I%h#a' 7A8 1. e&(a'ggg'g !aa+ %epa)a Kh"&))"' Ah*a) 6

 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

2. Me*+%a #&a( ag"a' Pe*+el"a'  A)"+ 7P8 1. e&(a'ggg'g !aa+ %epa)a G'(& ?l"a'( 2. Mela%%a' pe*+el"a' 3. Me*+a( &)e& pe*+el"a' "#" pe'e&"*aa' +a&a'g 3. Mela%%a' #pe&>"#" (e&ha)ap 2 pegaa" $a'g )"+a$a& +e&)a#a&%a' !a* %e&!a Se%#" Pe'gepa%a'  Ul"' N"a* 7P8 1. e&(a'ggg'g !aa+ %epa)a G'(& ?l"a'( 2. Me'$"ap%a' pe*e'ha' &)e& pe'!ala' #e0a&a %e#el&ha' 3. Mela%%a' #pe&>"#" (e&ha)ap 2 pegaa" $a'g )"+a$a& +e&)a#a&%a' !a* %e&!a Se%#" Pe'g"&"*a'  @)a 7P8 1. e&(a'ggg'g !aa+ %epa)a G'(& ?l"a'( 2. Mela%%a' #pe&>"#" (e&ha)ap pe'g"&"*a' +a&a'g 3. Mela%%a' #pe&>"#" (e&ha)ap 2 pegaa" $a'g )"+a$a& +e&)a#a&%a' !a* %e&!a 1. Ds-!isi Sis$% Pn&'alan )!&alan PT. T($al S(l'$i(n O&)e& )a&" pela'gga' )"(e&"*a leh #(a pe'!ala' $a'g %e*)"a' *e*a#%%a' &)e&  (e&#e+( %e )ala* %*p(e& )e'ga' modul sales order entry. P&g&a* "'" *ela%%a' update #e0a&a on line (e&ha)ap *a#(e& "le pela'gga' )a' *e'gha#"l%a' lap&a' (&a'#a%#"  pe'!ala' #e("ap pela'gga'. Se*a pe'!ala' )"la%%a' #e0a&a %&e)"(. Da(a (e&#e+( )ala* lap&a' "'" )"a%#e# *elal" LAN leh *a'a!e& pe'!ala'4 Da'a'g K*&4 $a'g *e'0e(a% lap&a' )a' *e*+e&"%a' pe'ge#aha' #e("ap pela'gga'. Software %*p(e&  *e*+e&" (a')a pa)a pela'gga' $a'g *ela'gga& +a(a# %&e)"(4 )a' *e'')a pe'glaha' a%(&. Ma'a!e& %&e)"(4 Wa&)'4 )apa( *e'ge#a*p"'g%a' p&g&a* %*p(e& !"%a *e'&( pe&("*+a'ga''$a pela'gga' (e&#e+( *a*p *e*+a$a& %ea!"+a''$a. "la Da'a'g K*& )a' Wa&)' pa# )e'ga' (elaah (e&ha)ap &)e& pe'!ala'4 pe'glaha' &)e& pe'!ala' )apa( )"la'!(%a'. S(a pe'!ala' *ela%%a' %&e%#" $a'g )"pe&l%a' )a' *e'gg'a%a' *e' pa)a modul sales order entry '(% *e*+a( a%(& )a&" *a#(e& "le  pela'gga'. 2 0p$ a%(& '(% pela'gga' )a' 2 0p$ )a(a& a%(& )"ha#"l%a' )a' )"0e(a%   pa)a #aa( a%(& )"p&#e#.  Modul  sales order entry *e'g/update *a#(e& "le pe&#e)"aa' )e'ga' *e'g&a'g" #al) pa)a &e0&) *a#(e& "le pe&#e)"aa' $a'g &ele>a'. 1 0p$ lap&a' a%(& pe'!ala' )a' a%(& a#l" 7le*+a& 18 )"#e&ah%a' %e @a'"4 a%'(a' pe&#ahaa'. Sela'!('$a4 @a'" *e'g"&"*%a' %epa)a pela'gga'.  Print ou( lap&a' a%(& le*+a&  %e/2 +e&#a*a )e'ga' a%(& le*+a& %e/2 7pe&*"'(aa' +a&a'g8 )"#e&ah%a' %epa)a pe'0a(a( 7

 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

 pe&#e)"a'4 I+'. Sela'!('$a I+' *e&e>"e %e*'g%"'a' a)a'$a %e#alaha' pa)a a%(&  #epe&(" "(e* $a'g *e'&( modul sistem sales order entry *a#"h (e&#e)"a )" g)a'g4 (e(ap" %e'$a(aa''$a "(e* (e&#e+( #)ah (")a% a)a lag" )" g)a'g. I+' *e'ga%#e# record  master file pe&#e)"aa' )a' *e*+a( %&e%#" +"la (e&)apa( %e#alaha'. Le+"h la'!(4 I+' *e'ga*+"l pe&#e)"aa' $a'g )"pe#a' )a' *e'g"&"*%a' +a&a'g )a' a%(& %e +ag"a'  pe'gepa%a'. 7+a&a'g $a'g )"pe#a' +"#a )"pe'h" )ala* #e%al" %"&"*4 +"la +a&a'g $a'g )"pe#a' (")a% a)a4 pela'gga' )"*"'(a *e*e#a' lag" )" la"' a%(8. Se(elah *e'g"#" %"(a'#" pa)a  stick request copy4 #(a +ag"a' pe'gepa%a' *e'$e&ah%a' 0p$ (e&#e+( %epa)a +ag"a' pe'g"&"*a'. Pa)a #aa( +a&a'g )"%"&"* %e pela'gga' 4 #(a pe'g"&"*a' *e'$e&(a%a'  stock request copy #e+aga"  packing slip. S(a pe'g"&"*a' #ela'!('$a *e*a#%%a' )a(a  stock request copy %e )ala* modul sales order entry '(%  *e'gha#"l%a' lap&a' pe'g"&"*a' 7bill of lading 8 )a' *e'g/update "le *a#(e& "le  pela'gga' $a'g *e''!%%a' +aha &)e& )a&" pela'gga' (elah )"%"&"*. Se("ap ha&" modul sales order entry *e*p&#e# lap&a' "(e*/"(e* $a'g )"%"&"*. @a'"  *e'ga%#e# lap&a' "'" )a' *e'g"&"*%a' a%(& a#l" %epa)a pela'gga'. @a'"  *e'gg'a%a' "le (&a'#a%#"  jorunal entry $a'g )"ha#"l%a' )a&" modul sales order entry '(% *e'g/update *a#(e& "le +% +e#a& 7p# p"(a'g )a' pe'!ala'8.  Modul sales order entry !ga *e'g/update #e0a&a (*a("# p#/p# #e("ap pela'gga' $a'g *e*a#a'  +a&a'g pa)a *a#(e& "le pela'gga'. Da(a (e&#e+( #ela'!('$a )"g'a%a' leh apl"%#"  p"(a'g. Se("ap ha&" @a'" *e*+a( lap&a' pela'gga' $a'g #)ah )"+a(%a' a%(& )a' lap&a' (e&#e+( +e&'g#" #e+aga" )a(a& pe'!ala'. Lap&a' "'" )apa( )"a%#e# a'a&4  pe'0a(a( p"(a'g. Apl"%a#" P"(a'g (e&#e+( (e&)apa( p"l"ha' 7+ag" a'a&8 '(%  *e'gha#"l%a' #al) #e("ap pela'gga' 7+% pe*+a'( p"(a'g8 )a' lap&a' &e%'#"l"a#"  +% pe*+a'( )a' +% +e#a& p"(a'g 7&e%e'"'g %'(&l8. a'a&4 %e*)"a' *e'0e(a%   +% pe*+a'( p"(a'g )a' lap&a' &e%'#"l"a#" #e("ap ha&"4 #e(alah #e*a pe'!ala' )a'  pe'e&"*aa' %a# 1. Analisis Sis$% P!an"an#an Pn&'alan IDENTIFIKASI PERMASALA*AN D"a#*#"%a' +aha pe&*a#alaha'/pe&*a#alaha' $a'g (e&!a)" )ala* #$#(e* pe'!ala'4 $a"( #e+aga" +e&"%(: 1 Pela'gga' *e'gelh %a&e'a +a&a'g $a'g )"pe#a' *e'gala*" %e0a(a(a' a(a %al"(a#  +a&a'g +&% 2 A)a'$a %e#alaha' "'&*a#" )a&" pe&h"('ga' pe&#e)"aa' "#"% g)a'g )e'ga' *a#(e&  3 < 8

"le pe&#e)"aa' )ala* #"#(e*. E>ala#" pe*+e&"a' %&e)"( $a'g (")a% +e'a&. a'$a%'$a %e&g"a' p"(a'g $a'g (")a% (e&(ag"h.  Analisis dan Perancangan Sistem Penjualan PT. Total Solution

5

Pe'ge')al"a' *a'a!e*e' $a'g %&a'g ee%(".

Da&" pe&*a#alaha' $a'g (elah )"a#*#"%a'4 *a%a ha#"l a'al"#"#'$a #e+aga" +e&"%( "'". ANALISIS DISTRI)USI PEKERJAAN

Tga# )a' (a'gg'g!aa+ '(% ("ap pegaa" )" PT. T(al Sl("' (elah )")e"'"#"%a' )a' )"(e&ap%a' )e'ga' !ela#. @al "'" )apa( )"%e(ah" )a&" )e#%&"p#" pe%e&!aa' $a'g (elah )"+a( '(% *a#"'g/*a#"'g pegaa". e&"%( "'" (a*p"la' )e#a"' '(% #(&%(&  &ga'"#a#" PT. T(al Sl("' pa)a #$#(e* pe'!ala'.

Ga*+a& 2. De#a"' S(&%(& O&ga'"#a#"

D"#(&"+#" pe%e&!aa' '(% ("ap pegaa" #e#a" )e'ga' (ga# )a' (a'gg'g!aa+'$a 'a*'4 (")a% 0%p *e&a(a leh %a&e'a "( pe&l a)a'$a pe&+a"%a' $a'g (e&%a"( )ala* #$#(e* pe'!ala'4 )"a'(a&a'$a 1. Ma'a!e& Pe'!ala' De#%&"p#" %e&!a $a'g )"*"l"%" (elah #e#a" p&#e)& *a'a!e& **'$a. T")a% a)a'$a  pe&+a"%a' *ap' pe&+aha' '(% Ma'a!e& Pe'!ala'. 2. ag"a' K&e)"( De#%&"p#" %e&!a $a'g )"la%%a' pe&l a)a'$a pe&+a"%a' (&"#a#". ag"a' %&e)"( #eha&#'$a +e&)"&" #e0a&a indipendet (")a% +e&a)a )" +aah pe'ge')al"a' Ma'a!e&  Pe'!ala'. Ma%a4 )apa( *e*"'"*al"#"& (e&!a)"'$a pe*+e&"a' %&e)"( $a'g (")a%  #e*e#("'$a a(a# pe&*"'(aa' )a&" !a+a(a' )" a(a#. Sela"' "( pe&l a)a'$a pe'a*+aha' (ga# %e&!a $a%'" verification %e*a*pa' )a(a pela'gga' +a& '(% pe*+e&"a' %&e)"( #aa( pe'!ala' +e&la'g#'g #eh"'gga *e'g&a'g" (e&!a)"'$a pe*+e&"a' %&e)"( $a'g #alah a(a (")a% #e#a" )e'ga' %e*a*pa' pela'gga' )ala* *e*+a$a&  h(a'g'$a. 3. Se%#" P"(a'g Daga'g 9

 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

Se+aga"*a'a #e%#" p"(a'g )aga'g +e&%a"(a' la'g#'g )e'ga' +ag"a' %&e)"(. Ma%a4 #e%#" p"(a'g )aga'g +e&a)a )ala* pe'ge')al"a' +ag"a' %&e)"(. Ka&e'a +e#a& %e0"l'$a %&e)"( $a'g )"*"l"%" pela'gga' a%a' *e*pe'ga&h" !*lah p"(a'g $a'g )"*"l"%" leh  pe&#ahaa'. Sela"' "( pa)a )e#%&"p#" %e&!a "'" pe&l a)a'$a pe'a*+aha' (ga# %e&!a $a%'" pe*+a(a' a%(& '(% pe'ag"ha' %epa)a pela'gga'4 pe*+a(a' lap&a' aging   schedule  p"(a'g (e&ha)ap pela'gga' #eh"'gga *e'g&a'g" (e&!a)"'$a p"(a'g $a'g (")a% (e&(ag"h )a' *ela%%a' pe'e(apa' (a&ge( (a'ggal $a'g )"*"l"%" )ala* pe'ag"ha'  p"(a'g 7*"#al #e("ap (a'ggal 15 *e&pa%a' (e&%*pl'$a #e*a p"(a'g (e&(ag"h )a&" pela'gga'4 *a%a )" (a'ggal 13 pe&l a)a'$a ("')a%a' (ega# )a&" pe&#ahaa' apa+"la p"(a'g +el* (e&(ag"h )a&" pela'gga'8. "(a# pe&a#"'al pe&#ahaa' )a' 0a(a(a' )%*e' la"''$a pe&l )"la%%a'  pe'ge0e%a' 7verification8 #e0a&a a%'(a'#" apa%ah pe&l a)a'$a pe&+aha' a(a  pe&+a"%a' (e&%a"( #(a')a& a(a p&"'#"p a%'(a'#" $a'g +e&la%. Se+aga"*a'a (&"#a#" $a'g )"*"l"%" )" +aah pe'ge')al"a' %'(&le&. 5. Ma'a!e& Kea'ga' De#%&"p#" %e&!a $a'g )"la%%a' pe&l a)a'$a pe&+a"%a'. Se+aga"*a'a Ma'a!e& (e&%a"( (&"#a#" pe'$e(&a' %a# %e +a'% #e("ap ha&"'$a +%a'lah (ga# #e+aga" Ma'a!e&  Kea'ga'. Oleh %a&e'a "(4 )e'ga' pe'a*+aha' #a( %a&$aa' +ag"a' Ka#"& a%a' *e*+a'( (ga# %e&!a Ma'a!e& Kea'ga' )e'ga' (ga# %e&!a'$a *ela%%a'  pe'$e(&a' %a# #e("ap ha&"'$a )a' *e*+a( lap&a' &e%'#"l"a#" +a'%. Ma%a4 hal "( a%a' *e'g&a'g" (e&!a)"'$a kitting   a(a pe*+ag"a' (ga# %e&!a $a'g (")a% *e&a(a4 #eh"'gga Ma'a!e& Kea'ga' *ela%%a' pe'gaa#a' )a' pe'ge')al"a' (e&ha)ap )a %a#"& $a'g )"'a'g". 6. Se%#" Pe&#e)"aa'4 Pe'gepa%a'4 )a' Pe'g"&"*a' Ke("ga +ag"a' )e#%&"p#" %e&!a'$a pe&l a)a'$a pe'a*+aha' (ga# %e&!a. Pe&(a*a  pe&#e)"aa'4 pe'a*+aha' (ga# %e&!a'$a $a%'" *ela%%a' verification )a(a+a#e  pe&#e)"aa' a(a# +a&a'g *a#% )a' %ela& )a&" g)a'g #e&(a pe'00%a' !*lah +a&a'g  +a"% )ala* #$#(e* *ap' )ala* 0a(a(a'  stock opname. Ke)a pe'gepa%a'4  pe'a*+aha' (ga# %e&!a'$a $a%'" *e'ge0ap &)e& pe&*"'(aa' +a&a'g #e+aga" +%("  +aha +a&a'g (elah #e#a" )a' a%a' )"%"&"* %e pela'gga'. Ke("ga pe'g"&"*a'4 pe&l 10

 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

a)a'$a pe'ge0e%a' %e*+al" +a"% )ala* !*lah4 *(4 )a' %al"(a# +a&a'g #e+el* )"%"&"*. Se&(a4 *e*+aa &)e& pe'g"&"*a' +a&a'g 7bill of laiding 84 )a' #&a( (a')a (e&"*a +a&a'g +aha +a&a'g (elah )"(e&"*a leh pela'gga' $a'g (elah )"(a')a/(a'ga'". ANALISIS DOKUMEN D%*e'/)%*e' $a'g )"g'a%a' )" #$#(e* pe'!ala' +e&!ala' )"a'(a&a'$a &)e& 

la'gga'a' 7OL84 &)e& pe'!ala' 7OP84 a%(& 7=A84  stick request copy  7SR84 bill of  laiding 7L4 )a' lap&a' pe'!ala' ha&"a' 7LP@8. U'(% # $#(e* la*a4 #e*a )%*e' "'" )a' (e*+#a''$a +el* ee%(". Te&%a"( a(a# pe'!ala' $a'g (e&!a)" )%*e' $a'g )"pe&l%a' )ala* pe'!ala' %&e)"( )"a'(a&a'$a O&)e& Pe'!ala' 7OP8 a(a# pe&*"'(aa' pela'gga'4 O&)e& Pe'!ala' $a'g (elah D"#e(!" 7OPD8 leh +ag"a' %&e)"(4 O&)e& Pe&*"'(aa' a&a'g 7OP8 %epa)a g)a'g4 O&)e& Pe'g"&"*a' a&a'g 7OP&g84 )a' S&a( Ta')a Te&"*a a&a'g 7STT8 #e+aga" +%(" pe'g"&"*a' +a&a'g )a' S&a( Ta')a Te&"*a a&a'g4  Invoice  pe'!ala' 7IN8 leh +ag"a' p"(a'g. Sela"' )%*e' $a'g +e&%a"(a' a(a# (&a'#a%#" pe'!ala' (e&)apa( lap&a'/lap&a' $a'g ("*+l a(a# )%*e'/)%*e' (e&#e+( $a'g (elah )"p&#e# )"a'(a&a'$a lap&a' pe'!ala'4 lap&a' p"(a'g4 lap&a' +% pe*+a'(  p"(a'g4 lap&a' %a&( p"(a'g4 lap&a' pe&#e)"aa'4 lap&a' aging schedule  p"(a'g4 lap&a' pela'gga' 7customer) )a' lap&a' !&'al pe'!ala'. ANALISIS LAPORAN DAN KE)UTU*AN INFORMASI Sa*pa" #aa( "'" lap&a' $a'g )"ha#"l%a' )a&" #$#(e* pe'!ala' +e&!ala' ha'$a )a&"

 +ag"a' #e%#" p"(a'g )aga'g $a%'" lap&a' p"(a'g. Oleh %a&e'a "( )e'ga' a)a'$a  pe&+a"%a' pa)a #(&%(& &ga'"#a#" )a' !ga pa)a #$#(e* pe'!ala''$a. Ma%a4 lap&a' $a'g )"ha#"l%a' a%a' le+"h )e(a"l )a' +e&%a"(a' #a( #a*a la"'4 #e("ap !e'"# lap&a' $a'g )"ha#"l%a' #e#a" )e'ga' %e+(ha' )a&" p"ha% (p *a'a!e& )a' p"*p"'a'.

11

 Analisis dan Perancangan Sistem Penjualan PT. Total Solution

1.6 Dsain Fl(3"4a!$ Pn&'alan +!&alan PT. T($al S(l'$i(n

Ga*+a& 3. =l0ha&( Pe'!ala' e&!ala'

1.5 Ran"an#an Fl(3"4a!$ Pn&'alan +!&alan PT. T($al S(l'$i(n

Ga*+a&