Perancangan dan Penyusunan Sistem Akuntansi Pada Clever Learning Centre

Novia, Vika (2020) Perancangan dan Penyusunan Sistem Akuntansi Pada Clever Learning Centre. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

Penelitian ini memiliki tujuan dalam menyediakan sistem pencatatan akuntansi yang sesuai dengan kebutuhan salah satu Usaha Mikro, Kecil, dan Menengah (UMKM) yang berada di Kota Batam, yaitu Clever Learning Centre yang bergerak dalam bidang jasa pendidikan. Pencatatan transaksi yang terjadi pada Clever Learning Centre sebelumnya hanya mencatat pengeluaran dan pendapatan usaha secara sederhana dalam Microsoft Office Excel, sehingga Clever Learning Centre tidak dapat mengetahui kondisi keuangan usaha dengan baik dan tidak dapat mengambil keputusan secara akurat. Perancangan sistem pencatatan akuntansi kepada Clever Learning Centre berbasis Mircosoft Office Access yang dapat memberikan informasi dan kondisi keuangan usaha secara efisien. Perancangan sistem pencatatan akuntansi Clever Learning Centre dibuat secara sederhana yang bertujuan untuk mempermudahkan pengguna dalam pemakain sistem dan dapat menjalankan sistem yang telah dirancang. Metode penelitian yang digunakan dalam kerja praktik ini merupakan data observasi dan wawancara secara langsung dengan pemilik usaha. Luaran kerja praktik tersebut merupakan sistem pencatatan akuntansi yang bermula dari daftar COA, daftar siswa, form penerimaan, form pengeluaran, dan jurnal atas transaksi usaha yang menghasilkan laporan keuangan. Laporan keuangan yang dihasilkan berupa laporan neraca saldo, laporan laba rugi, laporan perubahan modal, dan laporan posisi keuangan. Sistem pencatatan akuntansi yang dirancang ini juga menghasilkan laporan pendapatan, laporan pengeluaran, laporan utang usaha, dan laporan piutang usaha. Sistem pencatatan akuntansi yang dirancang telah diimplementasikan oleh pihak Clever Learning Centre dengan baik. Informasi yang dibutuhkan pihak Clever Learning Centre dapat diketahui secara langsung melalui sistem pencatatan akuntansi dan mempermudah kinerja pengguna. Informasi akuntansi yang dihasilkan dari sistem pencatatan akuntansi tersebut berupa laporan yang lebih akurat dan handal sehingga dapat mengembangkan usaha menjadi lebih baik dan terstruktur. ********************************************************************** This research provide to intend an accounting recording system that is suitable for the needs of one of the Micro, Small and Medium Enterprises (MSMEs) in Batam City, namely Clever Learning Centre engaged in the field of educational services. Recording of transactions that occur at the Clever Learning Centre previously only recorded expenses and income simply in operating Microsoft Office Excel,which make the Clever Learning Centre did not know the financial condition of the business well and cannot make accurate decisions. The design of accounting recording system for Clever Learning Centre is based of Microsoft Office Access that can provide business information and financial conditions efficiently. The system was create which is intend to facilitate the user for using the system and can run the system that has been designed. The research method on this practical work activity is using observation and interviews face to face with business owners. The output of this practical work is an accounting recording system that starts from the Chart of account, student list, revenue form, expense form, and journal for business transactions that produce financial statements. The output of financial statements in the form of a financial position, income statement, statement of changes in capital, and statement of financial position. This designed accounting recording system also produces income reports, expense reports, accounts payable reports, and accounts receivable reports. The accounting recording system designed has been implemented well by Clever Learning Centre. The information required by Clever Learning Centre can be known directly through the accounting recording system and simplify user performance. Information from the accounting recording system has produced reports that are more reliable and accurate so that they can develop better and more structured business management.

Item Type: Monograph (Project Report)
Additional Information: Similarity: 24
Uncontrolled Keywords: practical work, design, preparation, accounting information systems, microsoft access
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: 04 May 2020 03:35
Last Modified: 04 May 2020 03:36
URI: http://repository.uib.ac.id/id/eprint/2936

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