ABSTRAK Zoom Pet Care merupakan usaha yang bergerak di bidang penjualan makanan, aksesoris untuk hewan peliharaan dan juga melayani grooming serta penitipan hewan. Permasalahan yang dihadapi adalah tidak adanya retur pada setiap transaksi, sehingga hanya dilakukan secara manual. Selain itu, pencatatan grooming dan penitipan hewan masih dilakukan manual. Sehingga perlu ditambahkan modul service pada toko ini. Sistem akuntansinya pun masih menggunakan cara manual. Selain itu juga sering kali terjadi kesalahan pada Account balance. Sehingga diharapkan sistem informasi yang dibuat dapat memenuhi kebutuhan perusahaan menghasilkan laporan keuangan. Aplikasi yang dibuat terdiri dari modul retur pembelian, penjualan, modul service, modul Payroll dan modul akuntansi. Aplikasi ini dibuat menggunakan program VB.NET 2008 dan SQL Server 2008. Kata kunci : Sistem Informasi Akuntansi, Sistem Informasi Penjualan, Sistem Informasi Pembelian. iii
ABSTRACT Zoom Pet Care is a business engaged in the sale of food, accessories for pets AND also serve grooming and animal care. The problem faced is the lack of returns on each transaction, so only do it manually. In Addition, grooming AND animal care record is still done manually. So that needs to be Added to the service module of this store. Accounting systems still use manual way. It also often goes wrong on the Account balance. So expect the information system created to meet the needs of companies produce financial statements. Application are made consists of modules Purchase returns, sales, service module, Payroll module and Accounting modules. This application is created using the program VB.NET 2008 and SQL Server 2008. Keywords: Accounting Information Systems, Information Systems Sales, Purchasing Information System. iv
DAFTAR ISI PRAKATA... i ABSTRAK... iii ABSTRACT... iv DAFTAR ISI... v DAFTAR GAMBAR... ix DAFTAR TABEL... xii DAFTAR LAMPIRAN... xv BAB I Pendahuluan...1 1.1 Latar Belakang Masalah...1 1.2 Rumusan Masalah...3 1.3 Tujuan Pembahasan...4 1.4 Ruang Lingkup Kajian...5 1.4.1 Aplikasi...5 1.4.2 Software...5 1.4.3 Hardware...6 1.5 Sumber Data...6 1.6 Sistematika Penyajian...6 BAB II KAJIAN TEORI...8 2.1 Sistem Informasi Akuntansi...8 2.1.1 Proses Sistem Informasi Akuntansi...8 2.1.2 Bagan Perkiraan...8 2.1.3 Siklus Akuntansi...10 2.1.4 Laporan Keuangan...15 2.2 ERD (Entity Relationship Diagram)...16 2.2.1 Entitas (Entity)...16 2.2.2 Atribut (Attributes atau Properties)...17 2.2.3 Relasi (Relationship)...18 2.3 DFD (Data Flow Diagram)...19 2.4 Spesifikasi Proses (PSPEC)...20 2.5 Kamus Data...21 2.6 Flowchart...22 2.7 SQL Server...25 2.8 Barcode (Kode Batang)...25 2.9 Blackbox Testing...27 2.9.1 Equivalence Partioning...27 2.10 Pajak Penghasilan Pasal 21...28 2.10.1 Pemotongan PPh pasal 21...28 2.10.2 Penerima penghasilan yang dipotong PPh pasal 21...28 2.10.3 Penerima penghasilan yang tidak dipotong PPh pasal 21...29 2.10.4 Penghasilan yang dipotong PPh pasal 21...29 2.10.5 Tidak termasuk penghasilan yang dipotong PPh pasal 21...31 2.10.6 Perhitungan Pajak Penghasilan Pasal 21...32 BAB III ANALISIS DAN RANCANGAN SISTEM...34 3.1 Proses Bisnis...34 3.2 ERD (Entity Relationship Diagram)...39 v
3.3 DFD (Data Flow Diagram)...53 3.3.1 DFD Level 0...53 3.3.2 DFD level 1...55 3.3.3 DFD Level 2 Proses 3...56 3.3.4 DFD Level 2 Proses 5...57 3.3.5 DFD Level 2 Proses 6...58 3.3.6 DFD Level 3 Proses 3.1...59 3.3.7 DFD Level 3 Proses 3.2...60 3.3.8 DFD Level 3 Proses 5.1...61 3.3.9 DFD Level 3 Proses 5.2...62 3.3.10 DFD Level 3 Proses 5.3...63 3.3.11 DFD Level 3 Proses 5.4...64 3.4 PSPEC (Spesifikasi Proses)...64 3.5 Kamus Data...83 3.6 User Interface...99 3.6.1 Tampilan Form Login...99 3.6.2 Tampilan Main Form...100 3.6.3 Tampilan Form Staff...101 3.6.4 Tampilan Form Pet...102 3.6.5 Tampilan Form Purchase return...103 3.6.6 Tampilan Form Debit Note...105 3.6.7 Tampilan Form Sales return...106 3.6.8 Tampilan Form Credit Note...107 3.6.9 Tampilan Form Chart of Account...109 3.6.10 Tampilan Form Journal...110 3.6.11 Tampilan Form Absensi...111 3.6.12 Tampilan Form Service...112 BAB IV HASIL PENELITIAN...114 4.1 Tampilan Menu Utama...114 4.2 Tampilan Form Pet...115 4.3 Tampilan Add Pet...116 4.4 Tampilan Edit Pet...118 4.5 Tampilan Delete Pet...119 4.6 Tampilan Search Pet...120 4.7 Tampilan Report Pet...120 4.8 Tampilan Form Staff...121 4.9 Tampilan Add Staff...121 4.10 Tampilan Edit Staff...123 4.11 Tampilan Delete Staff...124 4.12 Tampilan Search Staff...125 4.13 Tampilan Report Staff...125 4.14 Tampilan Form Purchase return...126 4.15 Tampilan Add Purchase return...127 4.16 Tampilan Edit Purchase return...128 4.17 Tampilan Delete Purchase return...129 4.18 Tampilan Search Purchase return...130 4.19 Tampilan Report Purchase return...130 4.20 Tampilan Debit note...131 vi
4.21 Tampilan Add Debit note...132 4.22 Tampilan Edit Debit note...133 4.23 Tampilan Delete Debit note...134 4.24 Tampilan Search Debit note...134 4.25 Tampilan Report Debit note...135 4.26 Tampilan Form Sales return...135 4.27 Tampilan Add Sales return...136 4.28 Tampilan Edit Sales return...137 4.29 Tampilan Delete Sales return...138 4.30 Tampilan Search Sales return...139 4.31 Tampilan Report Sales return...139 4.32 Tampilan Credit note...140 4.33 Tampilan Add Credit note...141 4.34 Tampilan Edit Credit note...142 4.35 Tampilan Delete Credit note...143 4.36 Tampilan Search Credit note...143 4.37 Tampilan Report Credit note...144 4.38 Tampilan Form Service...144 4.39 Tampilan Add Service...145 4.40 Tampilan Edit Service...146 4.41 Tampilan Delete Service...147 4.42 Tampilan Search Service...148 4.43 Tampilan Report Service...148 4.44 Tampilan Form Absensi...149 4.45 Tampilan Filter Report Gaji...150 4.46 Tampilan Report Gaji...150 4.47 Tampilan Absensi Filter...151 4.48 Tampilan Report Absensi...151 4.49 Tampilan Chart of Account...152 4.50 Tampilan Add Chart of Account...152 4.51 Tampilan Edit Chart of Account...154 4.52 Tampilan Delete Chart of Account...154 4.53 Tampilan Search Chart of Account...155 4.54 Tampilan Journal...156 4.55 Tampilan Add Journal...157 4.56 Tampilan Edit Journal...158 4.57 Tampilan Delete Journal...159 4.58 Tampilan Search Journal...159 4.59 Tampilan Balance sheet...160 4.60 Tampilan Laporan Balance sheet...160 4.61 Tampilan Profit & loss statement...161 4.62 Tampilan Laporan Profit & loss statement...161 4.63 Tampilan Form Antrian...162 4.64 Tampilan Hasil Cetak Antrian...162 BAB V PEMBAHASAN DAN UJI COBA HASIL PENELITIAN...164 BAB VI SIMPULAN DAN SARAN...190 6.1 Simpulan...190 6.2 Saran...191 vii
DAFTAR PUSTAKA...193 RIWAYAT HIDUP PENULIS...195 LAMPIRAN...196 viii
DAFTAR GAMBAR Gambar 1 Siklus Akuntansi (Rudianto, Pengantar Akuntansi, 2009:14)...10 Gambar 2 Entitas (Marlinda, 2004)...17 Gambar 3 Atribut (Marlinda, 2004)...18 Gambar 4 Relasi (Relationship) (Marlinda, 2004)...18 Gambar 5 one to one (Marlinda, 2004)...18 Gambar 6 one to many (Marlinda, 2004)...18 Gambar 7 many to one (Marlinda, 2004)...19 Gambar 8 many to many (Marlinda, 2004)...19 Gambar 9 process(marlinda, 2004)...19 Gambar 10 data flow (Marlinda, 2004)...20 Gambar 11 data store (Marlinda, 2004)...20 Gambar 12 Flowchart Retur Pembelian Barang...35 Gambar 13 Flowchart Retur Penjualan Barang...36 Gambar 14 Flowchart grooming...37 Gambar 15 Flowchart Keuangan...38 Gambar 16 ERD...39 Gambar 17 DFD level 0...53 Gambar 18 DFD level 1...55 Gambar 19 DFD level 2 proses 3...56 Gambar 20 DFD level 2 proses 5...57 Gambar 21 DFD level 2 proses 6...58 Gambar 22 DFD level 3 proses 3.1...59 Gambar 23 DFD level 3 proses 3.2...60 Gambar 24 DFD level 3 proses 5.1...61 Gambar 25 DFD level 3 proses 5.2...62 Gambar 26 DFD level 3 proses 5.3...63 Gambar 27 DFD level 3 proses 5.4...64 Gambar 28 Form Login...99 Gambar 29 Main Form...100 Gambar 30 Form Staff...101 Gambar 31 Form Pet...102 Gambar 32 Form Purchase return...103 Gambar 33 Form Debit Note...105 Gambar 34 Form Sales return...106 Gambar 35 Form Credit Note...107 Gambar 36 Form Chart of Account...109 Gambar 37 Form Journal...110 Gambar 38 Form Absensi...111 Gambar 39 Form Service...112 Gambar 40 Tampilan Menu Utama...114 Gambar 41 Tampilan Form Pet...115 Gambar 42 Tampilan Add Pet...116 Gambar 43 Tampilan Pesan menyimpan data Pet...117 Gambar 44 Tampilan Data Pet...117 Gambar 45 Tampilan Sebelum di Edit...118 ix
Gambar 46 Tampilan Edit Pet...118 Gambar 48 Tampilan Delete Pet...119 Gambar 49 Tampilan Search Pet...120 Gambar 50 Tampilan Report Pet...120 Gambar 51 Tampilan Form Staff...121 Gambar 52 Tampilan Add Staff...121 Gambar 53 Tampilan Pesan Add Staff...122 Gambar 54 Tampilan Data Staff...122 Gambar 55 Tampilan Edit Staff...123 Gambar 56 Tampilan Edit Staff...123 Gambar 58 Tampilan Delete Staff...124 Gambar 59 Tampilan Search Staff...125 Gambar 60 Tampilan Report Staff...125 Gambar 61 Tampilan Purchase return...126 Gambar 62 Tampilan Add Purchase return...127 Gambar 63 Tampilan Pesan Berhasil Simpan Data...127 Gambar 64 Tampilan Add Purchase return...128 Gambar 65 Tampilan Edit Purchase return...128 Gambar 66 Tampilan Delete Purchase return...129 Gambar 67 Tampilan Search Purchase return...130 Gambar 68 Tampilan Report Purchase return...130 Gambar 69 Tampilan Debit note...131 Gambar 70 Tampilan Add Debit note...132 Gambar 71 Tampilan Pesan Berhasil Simpan Data...132 Gambar 72 Tampilan Add Debit Note...133 Gambar 73 Tampilan Edit Debit note...133 Gambar 74 Tampilan Delete Debit note...134 Gambar 75 Tampilan Search Debit note...134 Gambar 76 Tampilan Search Debit note...135 Gambar 77 Tampilan Sales return...135 Gambar 78 Tampilan Add Purchase return...136 Gambar 79 Tampilan Pesan Berhasil Menyimpan Data...137 Gambar 80 Tampilan Add Sales Return...137 Gambar 81 Tampilan Edit Sales return...137 Gambar 82 Tampilan Delete Sales return...138 Gambar 83 Tampilan Search Sales return...139 Gambar 84 Tampilan Report Sales return...139 Gambar 85 Tampilan Credit note...140 Gambar 86 Tampilan Add Credit note...141 Gambar 87 Tampilan Pesan Berhasil Menyimpan Data...141 Gambar 88 Tampilan Add Credit Note...142 Gambar 89 Tampilan Edit Credit note...142 Gambar 90 Tampilan Delete Credit note...143 Gambar 91 Tampilan Search Credit note...143 Gambar 92 Tampilan Search Credit note...144 Gambar 93 Tampilan Form Service...144 Gambar 94 Tampilan Add Service...145 Gambar 95 Tampilan Pesan Berhasil Menyimpan Data...146 x
Gambar 96 Tampilan Add Service...146 Gambar 97 Tampilan Edit Service...146 Gambar 98 Tampilan Delete Service...147 Gambar 99 Tampilan Search Service...148 Gambar 100 Tampilan Report Service...148 Gambar 101 Tampilan Form Absensi...149 Gambar 102 Tampilan Berhasil Absen...149 Gambar 103 Tampilan Salary Filter...150 Gambar 104 Tampilan Report Gaji...150 Gambar 105 Tampilan Absensi Filter...151 Gambar 106 Tampilan Report Absensi...151 Gambar 107 Tampilan Chart of Account...152 Gambar 108 Tampilan Add Chart of Account...152 Gambar 109 Tampilan Pesan Berhasil Menyimpan Data...153 Gambar 110 Tampilan Add Chart Of Account...153 Gambar 111 Tampilan Edit Chart of Account...154 Gambar 112 Tampilan Delete Chart of Account...154 Gambar 113 Tampilan Search Chart of Account...155 Gambar 114 Tampilan Journal...156 Gambar 115 Tampilan Add Journal...157 Gambar 116 Tampilan Pesan Berhasil Menyimpan Data...157 Gambar 117 Tampilan Add Journal...158 Gambar 118 Tampilan Edit Journal...158 Gambar 119 Tampilan Delete Journal...159 Gambar 120 Tampilan Search Journal...159 Gambar 121 Tampilan Balance sheet...160 Gambar 122 Tampilan Laporan Balance sheet...160 Gambar 123 Tampilan Profit & loss statement...161 Gambar 124 Tampilan Laporan Profit & loss statement...161 Gambar 125 Tampilan Form Antrian...162 Gambar 126 Tampilan Hasil Cetak Antrian...162 xi
DAFTAR TABEL Tabel I Contoh Akun (Pusdiklat BPKP, 2007)...9 Tabel II Contoh Buku Jurnal (Pusdiklat BPKP, 2007)...11 Tabel III Contoh Buku Besar Modal (Pusdiklat BPKP, 2007)...12 Tabel IV Contoh Buku Besar Kas (Pusdiklat BPKP, 2007)...13 Tabel V Contoh Buku Besar Persediaan (Pusdiklat BPKP, 2007)...13 Tabel VI Contoh Buku Besar Peralatan (Pusdiklat BPKP, 2007)...14 Tabel VII Contoh Buku Besar Hutang Usaha (Pusdiklat BPKP, 2007)...14 Tabel VIII Contoh Buku Besar Pendapatan Jasa (Pusdiklat BPKP, 2007)...14 Tabel IX Notasi dalam kamus data (Marlinda, 2004)...21 Tabel X simbol-simbol flowchart (Jogiyanto, 1990)...23 Tabel XI Tabel Entitas Customer...41 Tabel XII Tabel Entitas Goods...42 Tabel XIII Tabel Entitas Supplier...42 Tabel XIV Tabel Entitas Warehouse...43 Tabel XV Tabel Entitas Good received note...43 Tabel XVI Tabel Entitas Good received note Details...44 Tabel XVII Tabel Entitas Purchase return...44 Tabel XVIII Tabel Entitas Purchase return Details...45 Tabel XIX Tabel Entitas Debit Note...45 Tabel XX Tabel Entitas Debit Note details...46 Tabel XXI Tabel Entitas Delivery order...47 Tabel XXII Tabel Entitas Delivery order Details...47 Tabel XXIII Tabel Entitas Sales return...47 Tabel XXIV Tabel Entitas Sales return Details...48 Tabel XXV Tabel Entitas Credit note...48 Tabel XXVI Tabel Entitas Credit note details...50 Tabel XXVII Tabel Entitas Staff...50 Tabel XXVIII Tabel Entitas Service Details...50 Tabel XXIX Tabel Entitas Absensi...51 Tabel XXX Tabel Entitas Pet...51 Tabel XXXI Tabel Entitas Service...51 Tabel XXXII Tabel Entitas COA...52 Tabel XXXIII Tabel Entitas Journal...52 Tabel XXXIV Tabel Entitas Journal Details...52 Tabel XXXV Proses 1...64 Tabel XXXVI Proses 2...66 Tabel XXXVII Proses 3.1.1...67 Tabel XXXVIII Proses 3.1.2...68 Tabel XXXIX Proses 3.1.3...69 Tabel XL Proses 3.2.1...69 Tabel XLI Proses 3.2.2...70 Tabel XLII Proses 3.2.3...71 Tabel XLIII Proses 4...71 Tabel XLIV Proses 5.1.1...73 Tabel XLVI Proses 5.1.2...73 xii
Tabel XLVII Proses 5.1.3...74 Tabel XLVIII Proses 5.2.1...75 Tabel XLIX Proses 5.2.2...76 Tabel L Proses 5.2.3...77 Tabel LI Proses 5.3.1...77 Tabel LII Proses 5.3.2...78 Tabel LIII Proses 5.3.3...79 Tabel LIV Proses 5.4.1...80 Tabel LV Proses 5.4.2...81 Tabel LVI Proses 5.4.3...82 Tabel LVII Proses 6.1...82 Tabel LVIII Proses 6.2...83 Tabel LIX Proses 7...83 Tabel LX Kamus Data Supplier...83 Tabel LXI Kamus Data Customer...84 Tabel LXII Kamus Data Goods...85 Tabel LXIII Kamus Data Warehouse...85 Tabel LXIV Kamus Data Good received note...86 Tabel LXV Kamus Data Good received note Details...86 Tabel LXVI Kamus Data Purchase return...87 Tabel LXVII Kamus Data Purchase return Details...87 Tabel LXVIII Kamus Data Debit Note...88 Tabel LXIX Kamus Data Debit Note Details...89 Tabel LXX Kamus Data Delivery Order...90 Tabel LXXI Kamus Data Delivery Order Details...91 Tabel LXXII Kamus Data Sales return...91 Tabel LXXIII Kamus Data Sales return Details...92 Tabel LXXIV Kamus Data Credit Note...92 Tabel LXXV Kamus Data Credit Note Details...94 Tabel LXXVI Kamus Data Staff...94 Tabel LXXVII Kamus Data Service Details...95 Tabel LXXVIII Kamus Data Absensi...95 Tabel LXXIX Kamus Data Pet...96 Tabel LXXX Kamus Data Service...97 Tabel LXXXI Kamus Data COA...97 Tabel LXXXII Kamus Data Journal...98 Tabel LXXXIII Kamus Data Journal Details...98 Tabel LXXXIV Form Login...99 Tabel LXXXV Main Form...100 Tabel LXXXVI Form Staff...101 Tabel LXXXVII Form Pet...102 Tabel LXXXVIII Form Purchase Return...103 Tabel LXXXIX Form Debit Note...105 Tabel XC Form Sales Return...106 Tabel XCI Form Credit Note...108 Tabel XCII Form Chart Of Account...109 Tabel XCIII Form Journal...110 Tabel XCIV Form Absensi...111 xiii
Tabel XCV Form Service...112 Tabel XCVI Pengujian Main form...164 Tabel XCVII Pengujian Pet...166 Tabel XCVIII Pengujian Edit Pet...168 Tabel XCIX Pengujian Staff...170 Tabel C Pengujian Edit Staff...171 Tabel CI Pengujian Purchase return...172 Tabel CII Pengujian Debit note...174 Tabel CIII Pengujian Sales return...176 Tabel CIV Pengujian Credit note...178 Tabel CV Pengujian Service...180 Tabel CVI Pengujian Absensi...181 Tabel CVII Pengujian Salary Filter...182 Tabel CVIII Pengujian Absensi Filter...182 Tabel CIX Pengujian Chart of Account...183 Tabel CX Pengujian Journal...184 Tabel CXI Pengujian Balance sheet...187 Tabel CXII Pengujian Profit & loss statement...187 Tabel CXIII Pengujian Ledger...188 xiv
DAFTAR LAMPIRAN LAMPIRAN USER ACCEPTANCE... A.1 - A10 xv