PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUSAN...

7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS

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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?

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3/72


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4/72



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5/72


Ljhhd~l 6


6/72


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lql lnljyl* Nlj lqlcobl nokgiwnolj elso qgsjyl~llj ojo ~onlk cgjls" }lyl cgs}gnol

igjgsoil }ljk}o yljh no~g~lqklj Wjopgs}o~l}

Ignlj" 17 Ng}gicgs 3118

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7/72


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9/72


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~gsoil kl}oe kgqlnl }lwnlsl$o qgjwbo} Cljh ^l}igs &Kgbwlshl" Klklk Egbgj & Kgbwlshl" Klklk Egiio &Kgbwlshl" klklk Egsjl nlj fwhl kgnwl lnok qgjwbo} yljhqgjwbo} }lyljho ^dyd Sdy nlj ^dq}lj" ~gsoil kl}oe l~l}qgsel~olj }gs~l ndl yljh klbolj cgsoklj kgqlnl qgjwbo}*

Qgjwbo} igjylnlso clexl ]ksoq}o ojo il}oe flwe nlso kg}giqwsjllj* Wj~wk o~wqgjwbo} ~gsbgcoe nlewbw idedj ill`* ]gidhl ]ksoq}o ojocgsilj`ll~ clho yljh igiclmljyl*

Ignlj" 17 Ng}gicgs 3118Qgjwbo}"

^lgjh Bwiclj~dswljJOI 171733


10/72


LC]^SLK

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Nl~l yljh noqgsdbge qgjwbo} }gflwe iljl qgjgslqlj }o}~gi oj`dsil}o lkwj~lj}ongjhlj }o}~gi cl~me }gclhlo qgjnwkwjh qgjhlicoblj kgqw~w}lj iljlfgigj qlnlQ^* Mlqgbbl Ignlj noblbwo ngjhlj igblkwklj dc}gspl}o$qgjgbo~olj }gmlsligjygbwswe ~gselnlq qsd}g} yljh ~gsflno nlbli Q^* Mlqgbbl Ignlj iwblo nlso~lelq lxlb qsd}g} }liqlo noel}obkljjyl oj`dsil}o clho qgblqdslj iljlfgigj*

Nlso qgjgbo~olj yljh noblkwklj dbge qgjwbo} noqgsdbge clexl qgjgslqlj }o}~gioj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me iliqw igicgsoklj oj`dsil}o kgqlnlqoelk iljlfgigj yljh lkwsl~ wj~wk igjnwkwjh qgjhlicoblj kgqw~w}lj* Elb ojonlql~ noboel~ ngjhlj ~ojhhojyl ~ojhkl~ lkwsl}o el}ob nl~l yljh noel}obklj dbge}o}~gi cl~me nlj iljlfgigj fwhl igjnlql~klj nl~l yljh lkwsl~ %cwklj mgql~/*

Kl~l kwjmo 6 ]o}~gi Oj`dsil}o Lkwj~lj}o" ]o}~gi Cl~me" Kgqw~w}ljIljlfgigj nlj Qgjhgjnlbolj*


11/72


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12/72


M* Kgwjhhwblj Nlj Kgbgilelj ]o}~gi Cl~me 3?

N* Qgjhgjnlbolj Oj~gsj *** =7

c* ]o}~gi Qgblqdslj Cwkw Cg}ls$Kgwljhlj 7/* Nlws kgwljhlj % `ojljmg mymbg/ yljh igjmlkwq kghol~lj qgjgsoillj nlj

qgjhgbwlslj wljh }gclhlo lkocl~ nlws qgjnlql~lj" qsdnwk}o nlj qgjhgbwlslj*

c* Nlws Qgjyw}wjlj Blqdslj

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yljh cgsl}lb nlso nlws dqgsl}odjlb igjflno blqdslj" clok nlbli cgj~wk blqdslj

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wj~wk qoelk)qoelk oj~gsjlb qgsw}lkllj %iljlfgigj/* Nlj nlql~ nohliclsklj lbws

}o}~gi oj`dsil}o lkwj~lj}o }gclhlo cgsokw~6

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27/72


Hlicls 3*


28/72


Cgsokw~ ojo lklj noclel} kg~ohl }wc}o}~gi }o}~gi oj`dsil}o iljlfgigj ~gs}gcw~}geojhhl nlql~ fgbl} clhloiljl qd}o}o }g~olq }wc}o}~gi }gclhlo }o}~gi qgjnwkwjh

qgjhlicoblj kgqw~w}lj*Ln*l * ^slj}lm~odj Qsdmg}}ojh ]y}~gi %^Q]/

^slj}lm~odj Qsdmg}}ojh ]y}~gi lnlble }o}~gi qgjhdblelj nl~l }giwl~slj}lk}o nlj `wjh}o wj~wk igjnwkwjh kghol~lj dqgsl}odjlb %~gkjo}/* ^wfwljjyllnlble wj~wk igicgsoklj hliclslj ~gj~ljh el}ob w}lel nlso xlk~w kgxlk~w yljhnoel}obklj dbge ^Q] jliqlk nlbli blqdslj qgsodnom" l~lw igjhl~ws kg l~l}igjwfw dqgsl}odjlb %D]]/* Blqdslj)blqdslj qgsodnom yljh noel}obklj ^Q] }wnlenokgjlb nlbli }o}~gi oj`dsil}o lkwj~lj}o }gclhlo mdj~de qgjfwlblj" qow~ljh"blqdslj kgwljhlj nlj }gclhlojyl yljh ~gsnlql~ nlbli }o}~gi oj`dsil}o lkwj~lj}o*]lble }l~w mosso dw~)qw~ ^Q] lnlble }o`l~jyl yljh sw~oj" wiwi nlj ~onlk igjhlmw

qlnl }wl~w qgsil}lblelj }qg}o`ok*

Ln*c* Dqgsl~odjlb ]wqqds~ ]y}~gi %D]]/

Dqgsl~odjlb ]wqqds~ ]y}~gi %D]]/ lnlble }wl~w }o}~gi qgjhdblelj nl~lyljh cgs~wfwlj wj~wk igiclj~w qgsgjmljllj nlj qgjhgjnlbolj dqgsl}o*]l}lsljjyl lnlble wj~wk igiclj~w qgjygbg}lolj ~whl})~whl} yljh cgs}o`l~~gs}~swk~ws }gs~l qgsil}lblelj fljhkl qgjngk* ]gilkoj clok D]] nlso }wl~wqgsw}lellj" lklj }gilkoj clok qwbl g`o}ogj}o qgsw}lellj yljh ~gsmgsioj qlnl}oklq ~ljhhlq %sg}qdj}opgjg}}/ yljh bgcoe clok nlj colyljyl bgcoe sgjnle*

Bojhkwq D]] }g}wjhhwejyl ~onlk nlql~ nong`gjo}oklj ngjhlj ~ghl}*Noclholj clxle D]] ~gsclws ngjhlj ^Q]* D]] igjgsoil nl~l sw~oj ilwqwj jdjsw~oj" clok cgs}o`l~ oj~gsjlb ilwqwj gk}~gsjlb* Nl~l ojo no qsd}g}" lmlq klbo ngjhljclj~wlj idngb)idngb kgqw~w}lj" hwjl igjhel}obklj oj`dsil}o wj~wk qgjhlicoblj kgqw~w}lj yljh ~gs}s~wk~ws* D]] idngsj ngjhlj cl}o} kdiqw~gsqlnl wiwijyl igioboko cgsclhlo l~socw~ yljh co}l noflnoklj qgjnwkwjh yljhg`gk~o`* L~socw~ ojo lj~lsl bloj lnlble }o`l~jyl yljh6

/* Ngnoml~gn

Ln*m* Ngmo}odj ]wqqds~ ]y}~gi %N]]/

Igswqlklj }o}~gi yljh nokgicljhklj wj~wk igjygbg}loklj il}lble)il}lble fljhkl qljfljh nlj sgbl~o` ~onlk ~gs}~swk~ws* Nlj ojo }gsojh no}gcw~kgqw~w}lj }~sl~gho}* Kg~ohl }wc}o}~gi no l~l} nlql~ nohliclsklj }g}wlo ngjhlj~ojhkl~lj$qd}o}o nlbli }o}~gi qgjnwkwjh }gclhlo cgsokw~6


29/72


Hlicls 3*36

Qd}o}o $ ~ojhkl~lj }o}~gi oj`dsil}o nlbli }o}~gi qgjnwkwjh

]wicgs 6 Xonflflj~d Jwhsded"311


30/72


]gqgs~o yljh ~gble nokgiwklklj }gcgbwijyl clexl oj`dsil}o lnlble }lble}l~w }wicgs nlyl co}jo}* ]g~olq elso nlbli co}jo}" lsw} oj`dsil}o nlbli fwible

yljh }ljhl~ cg}ls igjhlbos kg qgjhlicob kgqw~w}lj nlj qgilklo blojjyl wj~wk igigjweo cgsclhlo kgcw~welj oj~gsjlb* ]lble }l~w oj`dsil}o yljh }ljhl~noqgsbwklj lnlble oj`dsil}o kgwljhlj yljh nonlql~ nlso qgjgslqlj }o}~gioj`dsil}o lkwj~lj}o yljh igjhdble }gbwswe nl~l kgwljhlj }geojhhligjhel}obklj oj`dsil}o kgwljhlj yljh nocw~weklj iljlfgigj nlbli igblkwkljkgcoflklj ylo~w qgjhlicoblj }wl~w kgqw~w}lj* Wj~wk bgcoe igilelio igjhgjlokg}gbwswelj igjhgjlo }o}~gi oj`dsi}o lkwj~lj}o }gclhlo qgjhel}ob oj`dsil}oyljh ncocw~weklj dbge }g~olq iljlfgigj" clok nlso ~ojhkl~ clxle }liqlo ngjhljiljlfgigj qwjmlk*

Igjwsw~ Sdijgy nlj ]~gojcls~ %311> 6 =/" igjygcw~klj }o}~gi oj`dsil}o

lkwj~lj}o ~gsnoso l~l} boil kdiqdjgj ylo~w6l* Dsljh)dsljh yljh igjhdqgsl}oklj }o}~gi ~gs}gcw~ nlj igblk}ljlklj

cgsclhlo `wjh}o*c* Qsd}gnws)qsd}gnws" clok iljwlb ilwqwj yljh ~gsd~dil~o}l}o" yljh

nobocl~klj nlbli igjhwiqwbklj" igiqsd}g}" nlj igjyoiqlj nl~l~gj~ljh lk~opo~l})lk~opo~l} dshljo}l}o

m* Nl~l ~gj~ljh qsd}g})qsd}g co}jo} dshljo}l}on* ]d`~xlsg yljh noqlklo wj~wk igiqsd}g} nl~l dshljo}l}og* Oj`sl}~swk~ws ~gkjdbdho oj`dsil}o" ~gsil}wk kdiqw~gs" qgslbl~lj

qgjnwkwjh % qgsoqegslb ngpomg/" nlj qgslbl~lj wj~wk kdiwjokl}o flsojhlj*Kgboil kdiqdjgj ojo }gmlsl cgs}lil)}lil igiwhkojklj }wl~w}o}~gi oj`dsil}o igigjweo ~ohl `wjh}o qgj~ojhjyl nlbli dshljo}l}o"ylo~w6


31/72



32/72


3* Lqbokl}o qgjml~l~lj qgs}gnollj=* Lqbokl}o qgjgsoillj nlj qgjhgbwlslj kl}

>* Lqbokl}o qsd}g} hlfo nlj wqle7* Lqbokl}o lkwj~lj}o colyl ~g~lq0* Lqbokl}o lkwj~lj}o

]o}~gi cl~me qsdmg}}ojh fwhl no}gcw~ ngbly }y}~gi l~lw }o}~gi ~wjnl" klsgjl ~onlk

bljh}wjh noqsd}g}" igblojklj no~wiqwk nwbw l~lw no~wjnl nwbw }liqlo fwible

~gs~gj~w l~lw }liqlo }wl~w xlk~w ~gs~gj~w* Ngjhlj lnljyl ~gjhhljh xlk~w lj~lsl

kghol~lj qsd}g} yljh }l~w ngjhlj kghol~lj qsd}g} cgsokw~jyl" iwjmwb o}~oble

qsdmg}}ojh mymbgl~lw nlws qsd}g}" ylo~w o}~oble yljh nohwjlklj wj~wk ~gjhhljh

xlk~w ~gs}gcw~* Flslk xlk~w nlws qsd}g} ~gshlj~wjh qlnl `lk~ds pdbwig nl~l yljh

no~ljhljo" wkwslj ~wiqwklj yljh noojhojklj" nlj klql}o~l} kdiqw~gs yljh

nohwjlklj*

Qgjhdblelj nl~l ngjhlj }o}~gi cl~me qsdmg}}ojh qlnl wiwijyl

igswqlklj eoiqwjlj nlso cgcgslql fgjo} kghol~lj l~lw ~lelqlj yljh no}gcw~ swj *

Ngjhlj }wl~w qsdhsli kew}w}" }g~olq swj igblk}ljlklj }wl~w ~lelq l~lw bgcoe

qgjhdblelj nl~l* ]gbloj o~w" }g~olq swj elsw} no}gbg}loklj }gcgbwi swj cgsokw~jyl

noblk}ljlklj" ls~ojyl noblk}ljlklj }l~w ngio }l~w }gmlsl cgs~lelq* ]g}wlo ngjhlj

}o}~gijyl" qsd}g} cgs~lelq ojo noblk}ljlklj }gmlsl cgskgbdiqdk* Flno }g~gble

}wl~w swj no}gbg}loklj" dqgsl~ds kdiqw~gs elsw} igiqgs}olqklj `obg yljh

noqgsbwklj wj~wk swj cgsokw~jyl*

Igjwsw~ Jwhsded Xonflflj~d %311< 6 8=/ clexl fgjo})fgjo} swj ~gsnoso nlso6

* Qgiw~lkeoslj % wqnl~ojh / `obg


33/72


7* Gk}~slk}o nl~l0* Qgjyw}wjlj blqdslj

Ln* * Qgiw~lkeoslj %wqnl~ojh / òbg

Igswqlklj qsd}g} igil}wkklj nl~l qlnl òbg ~slj}lk}o kgnlbli il}~gs òbg"

}geojhhl igjflno iw~lkeos % wq)~d)nl~g/

Ln* 7* Gk}~slk}o Nl~l

Igswqlklj qsd}g} igjmlso òbg" igjlsok nl~l yljh noojhojklj nlj igjwbo}klj

nl~l yljh no~lsok o~w kg nlbli qo~l ilhjg~ok*

Ln* 0* Qgjyw}wjlj Blqdslj

Igswqlklj qsd}g} igjyolqklj cgsclhlo nl~l nlbli cgsclhlo òbg wj~wk no}lfoklj

}gmlsl }o}~gil~o}*


34/72


Kg gjli fgjo} swj ~gs}gcw~ nlql~ nohliclsklj qsd}g}jyl }gclhlo cgsokw~6

Hlicls 3*= 6

Nl~l

Kdjpgs}o kg qo~lilhjg~ok

Nl~l

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7

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35/72


Qsd}g} l~lw mlsl kgsfl }g~olq swj

]wicgs 6 Xonflflj~d Jwhsded"311


36/72



37/72

Cgsokw~ ojo lnlble hlicls `bdxmels~ yljh igjwjfwkklj qgisd}g}lj cwkw cg}lswiwi ngjhlj }o}~gi cl~me `obg }gkwgj}olb

Qgisd}g}lj Nl~l

^lelq O Qsd}gnws Elsolj ^lelq OO Qsd}gnws Lkeos Qgsodng

Hlicls 3*> 6

@bdxmels~ Qgisd}g}lj Cl~me nlj @obg ]gkwgj}olb

]wicgs6 L*Elbb" Flig} 311


38/72

Hswq Qgblqdslj Kgwljhlj Ngq* Cwkw Cg}ls Wiwi

^lelq OOO Qsd}gnws Qgblqdslj Kgwljhlj Cwkw Cg}ls Wiwi

Hlicls 3*7 6

@bdxmels~ Qgisd}g}lj Cl~me nlj @obg ]gkwgj}olb

Nlso `bdxmels~ nol~l} nlql~ noboel~ clexl `sgkwgj}o qgiclswlj % wqnl~ojh / cwkw cg}ls wiwi igioboko

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3"0< =">1 9 }ylsl~ clexl }o}~gi mwkwq ~gql~ igjnwkwjh qsdnwk~opo~l}


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48/72

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49/72

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61/72

wqnl~g* Kgiwnolj Clh* Lmmdwj~ojh igjml~l~$igjhojqw~ kg nlbli cwkw cg}ls*

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62/72

Nlso `bdxmels~ nol~l} nlql~ noboel~ clexl }g~gble Clholj L$S igjgsoil

QD nlso qoelk Bgg}ojh" kgiwnolj igjgsco~klj qgjlhoelj qow~ljh %L$S/ kgqlnl

qoelk Bgg}ojh* Kgiwnolj Bgg}ojh igiclyls igblbwo ~slj}`gs kg Clh*

Lmmdwj~ojh" kgiwnolj Clholj Lmmdwj~ojh igblkwklj kdj`osil}o kg Clholj L$S

clexl qow~ljh ~gs}gcw~ ~gble no~gsoil nlj igblkwklj wqnl~g kg @obg Ojnwk Cwkw

Cg}ls }geojhhl ~gscgj~wk Cwkw Cg}ls yljh clsw" }g~gble igjhojqw~ kg nlbli

Cwkw Cg}ls* Cgho~w fwhl ngjhlj Clholj L$S igblkwklj wqnl~g ~gselnlq `obg nl~l

qow~ljh*

c* ]o}~gi Qgblqdslj Cwkw Cg}ls

Nlso qgjfgbl}lj }o}~gi qgisd}g}lj ~slj}lk}o yljh lnl nlbli qgsw}lellj"

nlql~ nokg~lewo clexl qgsw}lellj igjhhwjlklj }o}~gi qgblqdslj cwkw cg}ls

ngjhlj }o}~gi cl~me* Noiljl }g~olq ~slj}lk}o ~onlk }gmlsl bljh}wjh noil}wkklj

nlbli cwkw cg}ls }gcgbwi ~slj}lk}o ~gs}gcw~ cgjls)cgjls }wnle ~gsglbo}l}o* Elb ojo

noklsgjlklj clexl ~slj}lk}o yljh ~gsflno nlbli qgsw}lellj ylo~w nlbli elb

qgjfwlblj nlql~ ~gsflno qgicl~lblj ~slj}lk}o }geojhhl lqlcobl noqsd}g} bljh}wjh

~gselnlq cwkw cg}ls lklj }ljhl~ igiqgjhlsweo ~gselnlq blqdslj iljlfgigj

yljh kwsljh lkwsl~* ]geojhhl ngjhlj qgjgslqlj }o}~gi cwkw cg}ls }o}~gi cl~me

iljlfgigj nlql~ igjhdj~sdb bljh}wjh }g~olq kgflnolj gkdjdio ylo~w }g~olq }l~w

cl~me cgjls }wnle noqsd}g} ilkl cwkw cg}ls fwhl noqgsclelswo }gmlsl ~gsl~ws

ngjhlj kl~l bloj cwkw cg}ls noqgsclelswo }g~gble ~slj}lk}o }g~olq cl~me ~gble

noqsd}g} nlj }wnle ~gsglbo}l}o }geojhhl blqdslj kgwljhlj qgsw}lellj noblqdsklj


63/72

}gmlsl lkwsl~* Elb ojo fwhl noilk}wnklj wj~wk igjheojnlso qgjyg}wlolj qlnl

qgsodng)qgsodng cgsokw~jyl yljh kwsljh g`o}ogj*

m* ]o}~gi Qgblqdslj Iljlfgigj

Qgjgslqlj }o}~gi oj`dsil}o ngjhlj }o}~gi cl~me }ljhl~ igjnwkwjhiljlfgigj nlbli qgjhlicoblj kgqw~w}lj* Qgjhlicoblj kgqw~w}lj yljh lnlnlbli qgsw}lellj lnlble nlbli elb6


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Cgsokw~ ojo qgjwbo} lklj igiclel} il}lble ~gs}gcw~ nol~l} }geojhhl igicgsoklj

hliclslj yljh fgbl} igjhgjlo qgsw}lelj*


65/72

3* ]o}~gi Oj`dsil}o Lkwj~lj}o ngjhlj ]o}~gi Cl~me

Nlbli elb ojo qgjwbo} igiclel} = %~ohl/ }wc}o}~gi w~lil yljh ~gsnlql~

nlbli }o}~gi oj`dsil}o lkwj~lj}o yljh }lbojh cgsklo~lj lj~lsl }wc}o}~gi yljh

}l~w ngjhlj yljh blojjyl" ylo~w6

l* ]o}~gi qgisd}g}lj ~slj}lk}o

c* ]o}~gi qgblqdslj cwkw cg}ls$kgwljhlj

m* ]o}~gi qgblqdslj iljlfgigj

]gqgs~o yljh ~gble nokgiwklklj }gcgbwijyl" qgsw}lellj ojo igjhhwjlkljqgjgslqlj }o}~gi oj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me wj~wk igjnwkwjhkgbljh}wjhlj kghol~lj dqgsl}odjlb qgsw}lellj noiljl kghol~lj ~gscgscg}lsqgsw}lellj lnlble nlbli elb qgjfwlblj* Nlso nl~l yljh noqgsdbge nlso qgsw}lelljilkl qgjwbo} lklj igiclel} kg~ohl }wc}o}~gi yljh ~gsnlql~ nlbli }o}~gioj`dsil}o lkwj~lj}o*

l* ]o}~gi Qgisd}g}lj ~slj}lk}o

]o}~gi qgisd}g}lj ~slj}lk}o yljh ~gsnlql~ nlbli qgsw}lellj }gqgs~o yljh

~gble nokgiwklklj }gcgbwijyl nlso nl~l yljh noqgsdbge nlso qgsw}lellj clexl

qgsw}lellj igjhhwjlklj }o}~gi qgisd}g}lj ngjhlj }o}~gi cl~me* Nlbli

qgisd}g}lj ngjhlj }o}~gi cl~me yljh lnl nlbli qgsw}lellj }gqgs~o yljh

nofgbl}klj }gcgbwijyl igjwsw~ egil~ qgjwbo} }wnle mwkwq igiclj~w ~gsmoq~ljyl

kghol~lj dqgsl}odjlb qgsw}lellj yljh g`o}ogj* Elb ojo nlql~ nokg~lewo clexl

~slj}lk}o l~lw kgflnolj gkdjdio yljh ~gsflno nlbli qgsw}lellj nlbli }l~w

~slj}lk}o ~onlk nlql~ }gmlsl bljh}wjh noblqdsklj nlj nolkwo }gclhlo kgflnolj

gkdjdio ojo nlql~ noboel~ nlso iwblo qgig}ljlj idcob nlso Q^* L}~sl Oj~gsjl~odjlb

Flkls~l noiljl qgbljhhlj yljh igig}lj idcob nlso qgsw}lellj ~onlk }gmlsl

bljh}wjh no qg}lj jliwj nokwiqwbklj nwbw }liqlo cl~l} ~gs~gj~w elb ojo


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noklsgjlklj wj~wk igjheojnlso colyl qgjhosoilj yljh }ljhl~ cg}ls" qgisd}g}lj

~slj}lk}o fwhl noil}wkklj nlbli lkwj }gigj~lsl klsgjl kgiwjhkojlj ~slj}lk}o

~gs}gcw~ cl~lb noklsgjlklj dbge cgcgslql elb" }gqgs~o ~onlk no}g~wfwo dbge bgl}ojh"

l~lw qgbljhhlj igblkwklj qgicl~lblj klsgjl wjo~ yljh no qg}lj ~onlk ~gql~

xlk~w }gqgs~o yljh nofljfoklj }gcgbwijyl* ]geojhhl qgisd}g}lj ngjhlj }o}~gi

cl~me }ljhl~ble igjnwkwjh lk~opo~l} qgsw}lellj*

c* ]o}~gi Qgblqdslj Cwkw Cg}ls$Kgwljhlj

]o}~gi qgblqdslj cwkw cg}ls$kgwljhlj }gqgs~o yljh nofgbl}klj}gcgbwijyl fwhl igjhhwjlklj }o}~gi cl~me" noiljl kgflnolj ~slj}lk}o yljh~gsflno elsw} igilbwo ~lelqlj noiljl }g~olq cl~me ~gble }gbg}lo nobl}ljlklj* Elbojo noilk}wnklj wj~wk kgljnlblj blqdslj kgwljhlj nlj wj~wk igjheojnlsoqgjyg}wlolj yljh ~onlk g`o}ogj yljh noblqdsklj }g~olq qgsodng ylo~w }g~olq lkeoscwblj* Nlj qgblqdslj kgwljhlj lnlble cgsnl}lsklj kgflnolj l~lw ~slj}lk}o yljh~gble ~gsglbo}l}o klsgjl lqlcobl }g~olq ~slj}lk}o bljh}wjh noil}wkklj nlbli cwkwcg}ls$blqdslj kgwljhlj ilkl nlql~ igjhlkocl~klj blqdslj yljh kwsljh lkwsl~klsgjl ~slj}lk}o yljh lnl igigsbwklj xlk~w qsd}g} yljh }liqlo igilkljxlk~w cgscwblj)cwblj nlj cdbge fwhl cl~lb* Jliwj wj~wk igjnwkwjh blqdsljkgwljhlj$cwkw cg}ls" qgsw}lellj fwhl igjyolqklj lkwj }gigj~lsl yljh fwhl okw~noblqdsklj }gxlk~w noqgsbwklj wj~wk igiqgs~ljhhwjhflxlcklj blqdsljkgwljhlj qgsw}lellj*

m* ]o}~gi Qgblqdslj Iljlfgigj

]o}~gi qgblqdslj iljlfgigj yljh ~gble nokgiwklklj }gcgbwiyl" clexl

iljlfgigj igigsbwklj oj`dsil}o wj~wk qgjhlicoblj kgqw~w}lj igjwsw~ egil~

qgjwbo} qgjgslqlj ngjhlj }o}~gi cl~me fwhl }ljhl~ igjnwkwh iljlfgigj nlbli

qgjhlicoblj kgqw~w}lj ~gsw~lil nlbli elb qgblqdslj cwkw cg}ls$kgwljhlj*

Jliwj lnl cgcgslql elb yljh }ljhl~ igjhelicl~ iljlfgigj nlbli

qgjhlicoblj kgqw~w}lj" ylo~w nlbli elb igjoblo kojgsfl ilskg~ojh noiljl


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iljlfgs ilskg~ojh ~onlk nlql~ igjhg~lewo ~ojhkl~ kojgsfl clxleljjyl nlbli elb

ojo }wqgspo}ds yljh igiclxleo }lbg} mdj}wb~lj nlbli elb qgjfwlblj* Elb ojo

noklsgjlklj }o}~gi cl~me kwsljh igjnwkwjh klsgjl }g~olq qgig}ljlj yljh

~gsflno ~onlk bljh}wjh noqsd}g} jliwj nokwqwbklj nwbw }liqlo cl~l} ~gs~gj~w"

}geojhhl cg}ls kgiwjhkojlj qgbljhhlj igicl~lbklj ~slj}lk}o ~gs}gcw~ klsgjl

~onlk }g}wlo ngjhlj yljh nofljfoklj* Jliwj kgcoflklj iljlfgigj wj~wk

igjheojnlso colyl yljh }ljhl~ cg}ls nlbli elb qgjhosoilj clsljh nlj cgbwi

~gj~wjyl }g~olq ~slj}lk}o o~w cgjls)cgjls nlql~ nolkwo ilkl ngjhlj }o}~gi cl~me

bgcoe igjnwkwjh kghol~lj dqgsl}odjlb qgsw}lellj*

=* ]o}~gi Qgjhgjnlbolj Oj~gsj

Nlbli elb ojo qgjwbo} eljyl igiclel} igjhgjlo }~swk~ws dshljo}l}o nlj

qgicgsolj xgxgjljh nlj ~ljhhwjh flxlc nlj qgjhgjnlbolj ~gselnlq }o}~gi

kdiqw~gs yljh lnl klsgjl }wl~w }o}~gi yljh }wnle igjhhwjlklj }o}~gi

kdiqw~gso}l}o }wnle bgcoe ljnlb nlso qlnl }o}~gi iljwlb klsgjl ngjhlj }o}~gi

kdiqw~gso}l}o }wl~w }o}~gi }wnle nosljmljh wj~wk igjhel}obklj oj`dsil}o yljh

lkwsl~" jliwj yljh qgsbw lnlble clhloiljl }g~olq `wjh}o l~lw clholj yljh nocgso

d~dso}l}o wj~wk igblk}ljlkljjyl nlj qgicl~l}lj lk}g} ~gselnlq qgilklolj

}o}~gi yljh lnl noiljl qgsw}lellj ~gble igjgslqklj qgicl~l}lj lk}g} ~gselnlq

qgilklolj }o}~gi ngjhlj igjhhwjlklj ql}}xdsn }geojhhl nlql~ igjheojnlso

qgjylblehwjllj yljh igjhlkocl~klj kgswholj qlnl qgsw}lellj* ]~swk~ws

dshljo}l}o igjwjfwkklj }w}~w }w}wjlj yljh cgswql clhlj" noiljl ~gsnlql~


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yljh igioboko ~ljhhwjh flxlc nlj xgxgjljh yljh cgscgnl)cgnl nlbli

dshljo}l}o ~gs}gcw~*

]gqgs~o yljh ~gble nokgiwklklj }gcgbwijyl" qgsw}lellj ojo igjhhwjlklj

}~swk~ws dshljo}l}o idngb hlso} nlj }~l` noiljl il}ojh)il}ojh ngql~gigj

cgs~ljhhwjh flxlc bojo ~gselnlq Nosgk~ws* Noboel~ nlso ngqls~gigj)ngqls~gigj

yljh lnl" idngb ojo }wnle mwkwq sgbgplj klsgjl kghol~lj w~lil qgsw}lellj

lnlble noqw}l~klj qlnl qgjfwlblj*

]~swk~ws dshljo}l}o igsojmo qgiclholj lk~opo~l} kgsfl nlj igjwjfwkklj

clhloiljl cgsclhlo ~ojhkl~ lk~opo~l} kghol~lj }l~w }lil bloj" }liqlo ~ojhkl~

~gs~gj~w nlj fwhl igjwjfwkklj ~ojhkl~ }qg}olbo}l}o nlso lk~opo~l} kgsfl* ]~wk~ws

dshljo}l}o ojo }wnle mwkwq wj~wk igjnwkwjh qgjgslqlj }o}~gi oj`dsil}o

lkwj~lj}o ngjhlj }o}~gi cl~me nlbli elb qgjhgjnlbolj oj~gsj qgjgslqlj }o}~gi

oj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me*


69/72

CLC P

KG]OIQWBLJ NLJ ]LSLJ

Qlnl clc ojo qgjwbo} lklj cgsw}lel igjylfoklj kg}oiqwblj nlso el}ob ljlbo}o}qgjgbo~olj igjhgjlo Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o ngjhlj ]o}~gi Cl~me]gclhlo Qgjnwkwjh Qgjhlicoblj Kgqw~w}lj Iljlfgigj qlnl Q^* MlqgbblIgnlj" }lslj)}lslj yljh igiwjhkojklj cgsilj`ll~ clho qgsw}lellj*

L* Kg}oiqwbljKg}oiqwblj yljh nlql~ nocgsoklj nlso el}ob qgjgbo~olj qlnl Q^* Mlqgbbl Ignlj

lnlble6


70/72

clexl oj`dsil}o eljyl nlql~ noqgsdbge eljyl qlnl qgsodng)qgsodng ~gs~gj~w

~onlk nlql~ nokg~lewo }g~olq }ll~*

C* ]lslj

Qlnl lkeosjyl }g~gble igiqgsel~oklj nlj igjhljlbo}l igjhgjlo qgjgslqlj

}o}~gi oj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me ~gble ~gql~ igjnwkwjh kghol~lj

dqgsl}odjlb qgsw}lellj" jliwj nlso el}ob ljlbo}l il}oe ~gsnlql~ elb)elb yljh

kwsljh igjnwkwjh nlbli elb qgsdbgelj oj`dsil}o }gmlsl ~gql~* Wj~wk o~w qgjwbo}

igjylsljklj qgsw}lellj bgcoe igjojhkl~klj dqgsl}odjlb }o}~gi kdiqw~gs yljh

lnl nlj fwhl igjhgjlo }~swk~ws dshljo}l}o yljh igjyljhkw~ qgicgsolj

xgxgjljh nlbli elb qgjhgjnlbolj oj~gsj ylh ~gsnlql~ qlnl Q^* Mlqgbbl Ignlj"

qgjwbo} igjmdcl igicgsoklj }lslj clexl nlso }~swk~ws dshljo}l}o" nlql~ noboel~

clexl clholj qgicgbolj ~onlk ~gsqo}le nlso iljlhgs ilskg~ojh }geojhhl yljh

igjljhljo qgicgbolj lnlble iljlhgs ilskg~ojh* Wj~wk o~w qgjwbo} igjylsljklj

lnl clokjyl clholj ojo nocwl~ }gmlsl ~gsqo}le l~lw ~gs}gjnoso wj~wk bgcoe

igjhg`gk~o`klj kojgsfl qgsw}lellj kew}w}jyl nlbli elb qgjhgjnlbolj*


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NL@^LS QW]^LKL

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72/72

Xonflflj~d" Jdhsded* 311" Iljlfgigj " Lboe clel}l; Hojl Hljol" Gsbljhhl" Flkls~l

@lkwb~l} Gkdjdio" Wjopgs}o~l} ]wil~gsl W~lsl" Ngqls~gigj Lkwj~lj}o" 311>*Cwkw Qg~wjfwk ^gkjok Qgjwbo}lj Qsdqd}lb Qgjgbo~olj nlj Qgjwbo}lj]ksoq}o" Ignlj

Okl~lj Lkwj~lj}o Ojndjg}ol" 311

PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUSAN...

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Transcript of PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUSAN...