Perancangan dan Penyusunan Sistem Akuntansi pada AC Cellular

Mandela, Andy (2020) Perancangan dan Penyusunan Sistem Akuntansi pada AC Cellular. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

Kerja praktik ini bertujuan untuk mengatasi masalah yang berkaitan dengan akuntansi dan pelaporan keuangan yang dihadapi oleh toko AC Cellular dalam analisis keuangan. Permasalahan tersebut timbul karena toko AC Cellular tidak memiliki sistem pencatatan akuntansi. Kerja praktik ini dilaksanakan pada periode 1 Juli 2019 sampai dengan 30 November 2019. Metode pengumpulan data pada praktik kerja ini adalah survei, wawancara dan observasi. Luaran praktik kerja yang dihasilkan berupa sistem pencatatan akuntansi. Sistem akuntansi tersebut dirancang dengan menggunakan perangkat lunak Microsoft Access. Sistem tersebut dirancang dengan menyesuaikan dengan kebutuhan dan kondisi toko AC Cellular. Sistem akuntansi tersebut dirancang mulai dari jurnal akuntansi sampai kepada pelaporan keuangan yang terdiri dari laporan posisi keuangan, laporan laba rugi, dan laporan perubahan modal. Setelah sistem selesai dirancang, selanjutnya adalah melakukan pelatihan secara bertahap yang kemudian diimplementasikan pada toko AC Cellular. Laporan keuangan yang dihasilkan kemudian dijadikan bahan analisis. Kekurangan sistem akuntansi ini adalah fungsi untuk menyiapkan laporan kas yang tidak tersedia. Beberapa kekurangan dalam kerja praktik dan perlu ditindaklanjuti adalah tidak disediakannya laporan arus kas pada toko AC Cellular. ********************************************************************** This practical work aims to address issues related to accounting and financial reporting faced by AC Cellular store in financial analysis. The problem arises because the AC Cellular store did not have an accounting system. This practical work was carried out in the period 1 July 2019 until 30 November 2019. The data collection methods in this practical work were survey, interview and observation. The output of the practical work was system accounting. The accounting system was designed using Microsoft Access software. The system was designed by adjusting to the needs and conditions of the AC Cellular store. The accounting system was designed from accounting journals to financial reporting consisting of financial position statements, income statements, and statement of changes in equity. After the system was designed, the next step was to give training in stages to the user which implemented at AC Cellular store. Financial statement generated by the accounting system can be used as basis for analysis. The deficiency in the accounting system was the function to prepare cash was not available. Some shortcomings in practical work and need to be followed up on are not providing cash flow reports at AC Cellular store.

Item Type: Monograph (Project Report)
Additional Information: Similarity: 23%
Uncontrolled Keywords: system, recording, financial statements, accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Management
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 30 Apr 2020 08:58
Last Modified: 30 Apr 2020 08:58
URI: http://repository.uib.ac.id/id/eprint/2851

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