i

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

vi

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

ix

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

x

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