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KATA PENGANTAR
Segala puji dan syukur ke hadirat Allah SWT, serta karunia-Nya yang tiada pernah
terputus diberikan kepada setiap makhluk-Nya. Tuhan penggenggam segala
keindahan yang menjadikan penulisan ini terasa begitu indah, Tuhan pembimbing
sejati yang terus menunjukkan jalan-Nya dan memudahkan penulisan ini hingga
bisa terselesaikan. Adapun penulisan proyek akhir yang berjudul “SISTEM
INFORMASI AKUNTANSI PEMBELIAN, PENJUALAN, DAN PERSEDIAAN BUKU PADA
TOKO BUKU AGUS SALIM” adalah untuk melengkapi sebagian syarat mencapai
gelar Ahli Madya pada bidang studi Komputerisasi Akuntansi Politeknik Telkom.
Dengan segala kerendahan hati, dengan ini penulis ingin mengucapkan terima kasih
yang sebesar-besarnya kepada :
1. Bapak Indra Firmanysah, S.E., MM., Ak. , selaku Pembimbing I dan Bapak
Ferdian, S.T. selaku Pembimbing II yang telah memberikan dorongan
kepada penulis untuk terus berjuang menyelesaikan penulisan proyek akhir
ini dan terima kasih atas bimbingannya selama ini, telah memberikan
masukannya.
2. Seluruh Civitas Kampus Politeknik Telkom Bandung.
3. Orang tua dan saudara kandung tercinta atas doa, nasihat, dan dukungan
yang membuat saya selalu semangat menjalani aktivitas.
4. Kepada seluruh staff Toko Buku Agus Salim yang telah meluangkan waktu
dan kesempatan untuk penulis dapat melakukan wawancara serta
observasi dalam meperoleh data yang dibutuhkan oleh penulis.
5. Seluruh teman PCA0903 yang terus mendorong dan mendukung saya untuk
dapat menyelesaikan penulisan proyek akhir.
Penulis menyadari bahwa laporan ini jauh dari kesempurnaan. Oleh karena itu,
penulis senantiasa mengharapkan masukan baik kritik maupun saran dari berbagai
pihak. Akhir kata penulis berharap dapat membagi pengetahuan bagi pembaca.
ii
Semoga karya ilmiah ini dapat berguna dan memberi tambahan ilmu dan informasi
bagi seluruh pihak.
Bandung, 2 Agustus 2012
Penulis
v
DAFTAR ISI
KATA PENGANTAR ...................................................................................................................... i
ABSTRAK ................................................................................................................................... iii
ABSTRACT ................................................................................................................................. iv
DAFTAR ISI ................................................................................................................................. v
DAFTAR GAMBAR ................................................................................................................... viii
DAFTAR TABEL .......................................................................................................................... xi
DAFTAR LAMPIRAN ...................................................................................................................xv
BAB 1 PENDAHULUAN .............................................................................................................. 1
1.1 Latar Belakang ................................................................................................................. 1
1.2 Rumusan Masalah............................................................................................................ 3
1.3 Tujuan .............................................................................................................................. 3
1.4 Batasan Masalah .............................................................................................................. 3
1.5 Definisi Operasional ......................................................................................................... 4
1.6 Metode Pengerjaan ......................................................................................................... 5
1.7 Jadwal Pengerjaan ........................................................................................................... 7
BAB 2 TINJAUAN PUSTAKA ....................................................................................................... 8
2.1 Akuntansi ......................................................................................................................... 8
2.2 Jurnal Umum .................................................................................................................... 8
2.3 Buku Besar ....................................................................................................................... 9
2.4 Perusahaan Dagang ....................................................................................................... 10
2.5 Pembelian ...................................................................................................................... 10
2.6 Penjualan ....................................................................................................................... 11
2.7 Persediaan ..................................................................................................................... 12
2.8 Metode Biaya Rata-rata ................................................................................................. 13
2.9 Beban ............................................................................................................................. 14
2.10 Laporan Laba Rugi .......................................................................................................... 14
2.11 PPN................................................................................................................................. 15
2.12 Pajak Masukan ............................................................................................................... 15
2.13 Pajak Keluaran ............................................................................................................... 15
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2.14 Sistem Informasi ............................................................................................................ 16
2.15 Sistem Informasi Akuntansi ........................................................................................... 16
2.16 Teknik Terstruktur ......................................................................................................... 17
2.17 Waterfall ........................................................................................................................ 17
2.18 Flowmap ........................................................................................................................ 19
2.19 Data Flow Diagram (DFD) .............................................................................................. 20
2.20 Entity Relationship Diagram (ERD) ................................................................................ 21
2.20.1 Satu ke Satu (One to One) .............................................................................. 22
2.20.2 Satu ke Banyak (One to Many) ....................................................................... 22
2.20.3 Banyak ke Satu (Many to One) ....................................................................... 23
2.20.4 Banyak ke Banyak (Many to Many) ................................................................ 24
2.21 Web ................................................................................................................................ 24
2.22 PHP ................................................................................................................................. 25
2.23 JavaScript ....................................................................................................................... 25
2.24 AJAX ............................................................................................................................... 25
2.25 CSS ................................................................................................................................. 26
2.26 Basis Data ....................................................................................................................... 26
2.27 MySQL ............................................................................................................................ 26
BAB 3 ANALISIS DAN PERANCANGAN..................................................................................... 27
3.1 Analisis Sistem Berjalan ................................................................................................. 27
3.1.1 Proses Bisnis Pembelian Berjalan (Berdasarkan Kurangnya Stok) .................. 27
3.1.2 Proses Bisnis Pembelian Berjalan (Berdasarkan Permintaan) ......................... 29
3.1.3 Proses Bisnis Penjualan Berjalan ..................................................................... 31
3.2 Analisis Sistem Usulan ................................................................................................... 32
3.2.1 Proses Bisnis Sistem Usulan............................................................................. 32
3.2.2 Analisis Proses ................................................................................................. 45
3.2.3 Analisis Kebutuhan Fungsional ........................................................................ 45
3.2.4 Analisis Pengguna ............................................................................................ 54
3.2.5 Kebutuhan Antarmuka Eksternal .................................................................... 55
3.3 Perancangan .................................................................................................................. 56
3.3.1 Perancangan Sistem ........................................................................................ 56
3.3.2 Perancangan Basis Data................................................................................... 85
vii
3.3.3 Perancangan Struktur Akun ............................................................................. 91
3.3.4 Perancangan Struktur Menu ........................................................................... 92
3.3.5 Perancangan Antarmuka ................................................................................. 94
BAB 4 IMPLEMENTASI DAN PENGUJIAN ............................................................................... 105
4.1 Implementasi ............................................................................................................... 105
4.1.1 Implementasi File Sistem ............................................................................... 105
4.1.2 Implementasi File Basis Data ......................................................................... 107
4.1.3 Implementasi Antarmuka .............................................................................. 110
4.2 Pengujian ..................................................................................................................... 126
4.2.1 Pengujian Manual .......................................................................................... 126
4.2.2 Pengujian Sistem ........................................................................................... 130
4.2.3 Pengujian Fungsionalitas ............................................................................... 134
BAB 5 PENUTUP .................................................................................................................... 138
5.1 Kesimpulan .................................................................................................................. 138
5.2 Saran ............................................................................................................................ 138
DAFTAR REFERENSI ................................................................................................................ 139
LAMPIRAN.............................................................................................................................. 141
viii
DAFTAR GAMBAR
Gambar 2.1 Siklus Akuntansi ........................................................................................................ 8
Gambar 2.2 Contoh Buku Besar Kas Bentuk T ............................................................................ 10
Gambar 2.3 Contoh Rumus Laporan Laba Rugi Perusahaan Dagang ......................................... 14
Gambar 2 4 Komponen Sistem Informasi ................................................................................... 16
Gambar 2.5 Model Waterfall ...................................................................................................... 18
Gambar 2.6 Simbol Untuk Flowmap ........................................................................................... 20
Gambar 2.7 Simbol Data Flow Diagram ..................................................................................... 20
Gambar 2.8 Simbol Entity Relationship Diagram ....................................................................... 21
Gambar 2.9 Kardinalitas Relasi Satu ke Satu .............................................................................. 22
Gambar 2.10 Kardinalitas Relasi Satu ke Banyak ........................................................................ 23
Gambar 2.11 Kardinalitas Relasi Banyak ke Satu ........................................................................ 23
Gambar 2.12 Kardinalitas Relasi Banyak ke Banyak ................................................................... 24
Gambar 3.1 Proses Bisnis Pembelian Berjalan (Berdasarkan Kurangnya Stok) .......................... 28
Gambar 3.2 Proses Bisnis Pembelian Berjalan (Berdasarkan Permintaan) ................................ 30
Gambar 3.3 Proses Bisnis Penjualan Berjalan ............................................................................ 31
Gambar 3.4 Proses Bisnis Pembelian Usulan (Berdasarkan Kurangnya Stok) ............................ 33
Gambar 3.5 Proses Bisnis Pembelian Usulan (Berdasarkan Permintaan) .................................. 35
Gambar 3.6 Proses Bisnis Penjualan Usulan ............................................................................... 36
Gambar 3.7 Proses Bisnis Pembayaran Beban Usulan ............................................................... 37
Gambar 3.8 Proses Bisnis Pengambilan Pribadi Usulan ............................................................. 38
Gambar 3.9 Proses Bisnis Penambahan Modal Usulan .............................................................. 39
Gambar 3.10 Proses Bisnis Tambah Supplier Usulan.................................................................. 40
Gambar 3.11 Proses Bisnis Tambah Karyawan Usulan ............................................................... 41
Gambar 3.12 Proses Bisnis Pembuatan Laporan Keuangan Usulan ........................................... 42
Gambar 3.13 Proses Bisnis Pembuatan Kartu Stok dan Laporan Persediaan Usulan ................ 43
Gambar 3.14 Proses Bisnis Pembuatan Jurnal Umum dan Buku Besar Usulan.......................... 44
Gambar 3.15 Analisis Masukan dan Keluaran ............................................................................ 48
Gambar 3.16 Diagram Konteks ................................................................................................... 57
Gambar 3.17 DFD Level 1 ............................................................................................................ 58
Gambar 3.18 DFD Level 2 Penjualan ........................................................................................... 59
Gambar 3.19 DFD Level 2 Pembelian.......................................................................................... 60
Gambar 3.20 DFD Level 2 Persediaan ......................................................................................... 61
Gambar 3.21 DFD Level 2 Transaksi Lain .................................................................................... 62
Gambar 3.22 DFD Level 2 Manajemen Karyawan ...................................................................... 63
Gambar 3.23 Entity Relationship Diagram ................................................................................. 85
Gambar 3.24 Diagram Relasi Antar Tabel ................................................................................... 90
Gambar 3.25 Menu Pimpinan ..................................................................................................... 92
Gambar 3.26 Menu Bagian Penyedia Buku ................................................................................ 92
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Gambar 3.27 Menu Bagian Kasir ................................................................................................ 93
Gambar 3.28 Menu Bagian Keuangan ........................................................................................ 93
Gambar 3.29 Desain Halaman Login .......................................................................................... 94
Gambar 3.30 Desain Halaman Home .......................................................................................... 94
Gambar 3.31 Desain Halaman Pemesanan ................................................................................ 95
Gambar 3.32 Desain Halaman Data Pemesanan ........................................................................ 95
Gambar 3.33 Desain Halaman Transaksi Pembelian .................................................................. 96
Gambar 3.34 Desain Halaman Data Pembelian.......................................................................... 96
Gambar 3.35 Desain Halaman Tambah Supplier ........................................................................ 97
Gambar 3.36 Desain Halaman Data Supplier .............................................................................. 97
Gambar 3.37 Desain Halaman Transaksi Penjualan ................................................................... 98
Gambar 3.38 Desain Halaman Data Penjualan ........................................................................... 98
Gambar 3.39 Desain Halaman Transaksi Lain ............................................................................. 99
Gambar 3.40 Desain Halaman Data Transaksi Lain .................................................................... 99
Gambar 3.41 Desain Halaman Jurnal Umum ............................................................................ 100
Gambar 3.42 Desain Halaman Buku Besar ............................................................................... 100
Gambar 3.43 Desain Halaman Kartu Stok ................................................................................ 101
Gambar 3.44 Desain Halaman Data Buku................................................................................. 101
Gambar 3.45 Desain Halaman Laporan Pembelian .................................................................. 102
Gambar 3.46 Desain Halaman Laporan Penjualan ................................................................... 102
Gambar 3.47 Desain Halaman Laporan Laba/Rugi ................................................................... 103
Gambar 3.48 Desain Tampilan Tambah User ........................................................................... 104
Gambar 3.49 Desain Tampilan Data User ................................................................................. 104
Gambar 4.1 Tabel User ............................................................................................................. 107
Gambar 4.2 Tabel Transaksi ..................................................................................................... 107
Gambar 4.3 Tabel Supplier........................................................................................................ 107
Gambar 4.4 Tabel Penjualan ..................................................................................................... 108
Gambar 4.5 Tabel Pemesanan Master ..................................................................................... 108
Gambar 4.6 Tabel Pemesanan .................................................................................................. 108
Gambar 4.7 Tabel Pembelian ................................................................................................... 109
Gambar 4.8 Tabel Jurnal ........................................................................................................... 109
Gambar 4.9 Tabel Buku ............................................................................................................ 109
Gambar 4.10 Tabel Akun .......................................................................................................... 110
Gambar 4.11 Tampilan Login .................................................................................................... 110
Gambar 4.12 Tampilan Home ................................................................................................... 111
Gambar 4.13 Tampilan Pemesanan (Purchase Order) ............................................................. 111
Gambar 4.14 Tampilan Cetak Form Pemesanan ...................................................................... 112
Gambar 4.15 Tampilan Data Pemesanan ................................................................................. 113
Gambar 4.16 Tampilan Transaksi Pembelian ........................................................................... 113
Gambar 4.17 Tampilan Data Pembelian ................................................................................... 114
Gambar 4.18 Tampilan Input Supplier ...................................................................................... 114
Gambar 4.19 Tampilan Data Supplier ....................................................................................... 115
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Gambar 4.20 Tampilan Edit Supplier ........................................................................................ 115
Gambar 4.21 Tampilan Data Buku ............................................................................................ 116
Gambar 4.22 Tampilan Edit Data Buku ..................................................................................... 116
Gambar 4.23 Tampilan Transaksi Penjualan ............................................................................ 117
Gambar 4.24 Tampilan Data Penjualan .................................................................................... 117
Gambar 4.25 Tampilan Transaksi Lain ...................................................................................... 118
Gambar 4.26 Tampilan Data Transaksi Lain ............................................................................. 118
Gambar 4.27 Tampilan Jurnal Umum ....................................................................................... 119
Gambar 4.28 Tampilan Buku Besar .......................................................................................... 119
Gambar 4.29 Tampilan Kartu Stok ............................................................................................ 120
Gambar 4.30 Tampilan Laporan Pembelian ............................................................................. 120
Gambar 4.31 Tampilan Cetak Laporan Pembelian ................................................................... 121
Gambar 4.32 Tampilan Laporan Penjualan .............................................................................. 121
Gambar 4.33 Tampilan Cetak Laporan Penjualan .................................................................... 122
Gambar 4.34 Tampilan Laporan Persediaan ............................................................................ 122
Gambar 4.35 Tampilan Cetak Laporan Persediaan .................................................................. 123
Gambar 4.36 Tampilan Laporan Laba/Rugi .............................................................................. 123
Gambar 4.37 Tampilan Cetak Laporan Laba/Rugi .................................................................... 124
Gambar 4.38 Tampilan Tambah User ....................................................................................... 124
Gambar 4.39 Tampilan Data User ............................................................................................. 125
Gambar 4.40 Tampilan Edit User .............................................................................................. 125
Gambar 4.41 Laporan Laba/Rugi .............................................................................................. 129
Gambar 4.42 Jurnal Umum Dalam Sistem ................................................................................ 130
Gambar 4.43 Laporan Laba/Rugi .............................................................................................. 133
xi
DAFTAR TABEL
Tabel 1.1 Tabel Jadwal Pengerjaan .......................................................................................... 7
Tabel 2.1 Contoh Jurnal Umum Investasi Awal Perusahaan .................................................... 8
Tabel 2.2 Contoh Buku Besar Rekening Kas Dalam Bentuk Staffel .......................................... 9
Tabel 2.3 Contoh Buku Besar Rekening Rekening Persediaan Barang Dalam Bentuk Staffel . 9
Tabel 2.4 Contoh Buku Besar Rekening Pendapatan Penjualan Dalam Bentuk Staffel ........... 9
Tabel 2.5 Contoh Buku Besar Harga Pokok Penjualan Dalam Bentuk Staffel ........................ 10
Tabel 2.6 Contoh Buku Besar Biaya Gaji Dalam Bentuk Staffel ............................................. 10
Tabel 2.7 Contoh Transaksi Pembelian Tunai Dalam Bentuk Jurnal Umum .......................... 11
Tabel 2.8 Contoh Transaksi Pembelian Kredit Dalam Bentuk Jurnal Umum ......................... 11
Tabel 2.9 Contoh Transaksi Penjualan Tunai Dalam Bentuk Jurnal Umum ........................... 11
Tabel 2.10 Contoh Transaksi Penjualan Kredit Dalam Bentuk Jurnal Umum ........................ 12
Tabel 2.11 Perbedaan Sistem Perpetual dan Sistem Periodik ............................................... 13
Tabel 2.12 Catatan Persediaan Perpetual : Biaya Rata-rata .................................................. 13
Tabel 2.13 Contoh Jurnal Umum Untuk Pengeluaran Biaya/Beban ...................................... 14
Tabel 2.14 Contoh Jurnal Pembelian Yang Dikenakan PPN ................................................... 15
Tabel 2.15 Contoh Jurnal Penjualan Yang Dikenakan PPN .................................................... 16
Tabel 3.1 Dokumen Masukan Faktur Pembelian ................................................................... 49
Tabel 3.2 Dokumen Masukan Faktur Penjualan .................................................................... 49
Tabel 3.3 Dokumen Masukan Faktur Tagihan Listrik, Air, Telepon ........................................ 50
Tabel 3.4 Dokumen Masukan Faktur Penambahan Modal .................................................... 50
Tabel 3.5 Dokumen Keluaran Jurnal Umum .......................................................................... 51
Tabel 3.6 Dokumen Keluaran Buku Besar .............................................................................. 51
Tabel 3.7 Dokumen Keluaran Laporan Pembelian ................................................................. 52
Tabel 3.8 Dokumen Keluaran Laporan Penjualan .................................................................. 52
Tabel 3.9 Dokumen Keluaran Laporan Persediaan ................................................................ 53
Tabel 3.10 Dokumen Keluaran Laporan Laba/Rugi ................................................................ 53
Tabel 3.11 Analisis Pengguna ................................................................................................. 54
Tabel 3.12 Spesifikasi PC/Laptop ........................................................................................... 55
Tabel 3.13 Kamus Data Akun ................................................................................................. 64
Tabel 3.14 Kamus Data Buku.................................................................................................. 64
Tabel 3.15 Kamus Data Buku Fix, Data Buku Update ............................................................. 64
Tabel 3.16 Kamus Data Faktur Penjualan .............................................................................. 65
Tabel 3.17 Kamus Data Penjualan Fix .................................................................................... 65
Tabel 3.18 Kamus Data Penjualan Rec ................................................................................... 66
Tabel 3.19 Kamus Data Karyawan Baru ................................................................................. 66
Tabel 3.20 Kamus Data Karyawan Rec ................................................................................... 66
Tabel 3.21 Kamus Data Karyawan Fix, Data Karyawan Update ............................................. 67
Tabel 3.22 Kamus Data Periode Penjualan, Data Periode Penjualan Fix ............................... 67
xii
Tabel 3.23 Kamus Data Laporan Penjualan ............................................................................ 67
Tabel 3.24 Kamus Data Periode Laba/Rugi, Data Periode Laba/Rugi Fix ............................... 68
Tabel 3.25 Kamus Data Laporan Laba/Rugi ........................................................................... 68
Tabel 3.26 Kamus Data Supplier, Data Supplier Fix ................................................................ 68
Tabel 3.27 Kamus Data Supplier Rec ...................................................................................... 68
Tabel 3.28 Kamus Data Pemesanan, Data Permintaan Buku Baru ........................................ 69
Tabel 3.29 Kamus Data Pemesanan Rec ................................................................................ 69
Tabel 3.30 Kamus Data Form Pemesanan .............................................................................. 69
Tabel 3.31 Kamus Data Pemesanan Fix.................................................................................. 70
Tabel 3.32 Kamus Data Faktur Pembelian, Data Pembelian Fix ............................................ 70
Tabel 3.33 Kamus Data Pembelian Rec .................................................................................. 71
Tabel 3.34 Kamus Data Periode Pembelian, Data Periode Pembelian Fix ............................. 71
Tabel 3.35 Kamus Data Laporan Pembelian .......................................................................... 71
Tabel 3.36 Kamus Data Periode Persediaan, Data Periode Persediaan Fix ........................... 72
Tabel 3.37 Kamus Data Laporan Persediaan .......................................................................... 72
Tabel 3.38 Kamus Data Sisa Stok Buku .................................................................................. 72
Tabel 3.39 Kamus Data Transaksi Fix ..................................................................................... 72
Tabel 3.40 Kamus Data Kartu Stok ......................................................................................... 73
Tabel 3.41 Kamus Data Faktur Transaksi Beban .................................................................... 73
Tabel 3.42 Kamus Data Pembayaran Beban Rec.................................................................... 73
Tabel 3.43 Kamus Data Faktur Penambahan Modal .............................................................. 74
Tabel 3.44 Kamus Data Penambahan Modal Rec .................................................................. 74
Tabel 3.45 Kamus Data Pengambilan Pribadi Rec .................................................................. 74
Tabel 3.46 Kamus Data Jurnal Fix ........................................................................................... 75
Tabel 3.47 Spesifikasi Proses Rekam dan Cetak Transaksi Penjualan .................................... 75
Tabel 3.48 Spesifikasi Proses Lihat Data Penjualan ............................................................... 76
Tabel 3.49 Spesifikasi Proses Lihat Data Buku ....................................................................... 76
Tabel 3.50 Spesifikasi Proses Input Periode Penjualan .......................................................... 76
Tabel 3.51 Spesifikasi Proses Cetak Laporan Penjualan ......................................................... 77
Tabel 3.52 Spesifikasi Proses Input Periode Laba Rugi .......................................................... 77
Tabel 3.53 Spesifikasi Proses Cetak Laporan Laba Rugi ......................................................... 77
Tabel 3.54 Spesifikasi Proses Cek Stok Buku .......................................................................... 78
Tabel 3.55 Spesifikasi Proses Membuat dan Cetak Form Pemesanan ................................... 78
Tabel 3.56 Spesifikasi Proses Input Data Pembelian Buku ..................................................... 79
Tabel 3.57 Spesifikasi Proses Lihat Pemesanan ..................................................................... 79
Tabel 3.58 Spesifikasi Proses Lihat Pembelian ....................................................................... 80
Tabel 3.59 Spesifikasi Proses input Supplier .......................................................................... 80
Tabel 3.60 Spesifikasi Proses Lihat Data Supplier .................................................................. 80
Tabel 3.61 Spesifikasi Proses Input Periode Pembelian ......................................................... 81
Tabel 3.62 Spesifikasi Proses Cetak Laporan Pembelian ....................................................... 81
Tabel 3.63 Spesifikasi Proses Input Periode Persediaan ........................................................ 81
Tabel 3.64 Spesifikasi Proses Cetak Laporan Persediaan ....................................................... 82
xiii
Tabel 3.65 Spesifikasi Proses Lihat Kartu Stok ....................................................................... 82
Tabel 3.66 Spesifikasi Proses Rekam Data Pembayaran Beban ............................................. 82
Tabel 3.67 Spesifikasi Proses Rekam Data Penambahan Modal ............................................ 83
Tabel 3.68 Spesifikasi Proses Rekam Data Pengambilan Pribadi ........................................... 83
Tabel 3.69 Spesifikasi Proses Lihat Data Transaksi Lain ......................................................... 83
Tabel 3.70 Spesifikasi Proses Tambah Data Karyawan .......................................................... 83
Tabel 3.71 Spesifikasi Proses Ubah Data Karyawan ............................................................... 84
Tabel 3.72 Spesifikasi Proses Lihat Data Karyawan ............................................................... 84
Tabel 3.73 Struktur Tabel User ............................................................................................... 86
Tabel 3.74 Struktur Tabel Transaksi ....................................................................................... 86
Tabel 3.75 Struktur Tabel Supplier ......................................................................................... 86
Tabel 3.76 Struktur Tabel Penjualan ...................................................................................... 87
Tabel 3.77 Struktur Tabel Pemesanan Master ....................................................................... 87
Tabel 3.78 Struktur Tabel Pemesanan ................................................................................... 88
Tabel 3.79 Struktur Tabel Pembelian ..................................................................................... 88
Tabel 3.80 Struktur Tabel Jurnal ............................................................................................ 89
Tabel 3.81 Struktur Tabel Buku .............................................................................................. 89
Tabel 3.82 Struktur Tabel Akun .............................................................................................. 89
Tabel 3.83 Struktur Akun ....................................................................................................... 91
Tabel 4.1 Implementasi File Sistem ...................................................................................... 105
Tabel 4.2 Jurnal Umum Soal Halaman 95 ............................................................................ 127
Tabel 4.3 Buku Besar Kas ..................................................................................................... 128
Tabel 4.4 Buku Besar Persediaan Barang ............................................................................. 128
Tabel 4.5 Buku Besar Beban Listrik ...................................................................................... 128
Tabel 4.6 Buku Besar Prive ................................................................................................... 128
Tabel 4.7 Buku Besar Diskon Penjualan ............................................................................... 128
Tabel 4.8 Buku Besar PPN Masukan ..................................................................................... 129
Tabel 4.9 Buku Besar PPN Keluaran ..................................................................................... 129
Tabel 4.10 Buku Besar Penjualan ......................................................................................... 129
Tabel 4.11 Buku Besar Harga Pokok Penjualan .................................................................... 129
Tabel 4.12 Buku Besar Kas ................................................................................................... 131
Tabel 4.13 Buku Besar Persediaan Barang Dagang .............................................................. 131
Tabel 4.14 Buku Besar Beban Listrik .................................................................................... 131
Tabel 4.15 Buku Besar Prive ................................................................................................. 131
Tabel 4.16 Buku Besar Diskon Penjualan ............................................................................. 132
Tabel 4.17 Buku Besar PPN Masukan................................................................................... 132
Tabel 4.18 Buku Besar PPN Keluaran ................................................................................... 132
Tabel 4.19 Buku Besar Penjualan ......................................................................................... 132
Tabel 4.20 Buku Besar Harga Pokok Penjualan .................................................................... 133
Tabel 4.21 Pengujian Login .................................................................................................. 134
Tabel 4.22 Pengujian Form Pemesanan ............................................................................... 134
Tabel 4.23 Pengujian Transaksi Pembelian .......................................................................... 135
xiv
Tabel 4.24 Pengujian Input Supplier ..................................................................................... 135
Tabel 4.25 Pengujian Transaksi Penjualan ........................................................................... 136
Tabel 4.26 Pengujian Input Transaksi Lain ........................................................................... 136
Tabel 4.27 Pengujian Input User .......................................................................................... 137
xv
DAFTAR LAMPIRAN
Lampiran 1 Daftar Buku, Harga, dan Stok ............................................................................ 141
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