Penyusunan Sistem Pencatatan Akuntansi pada Toko Juliana Style

Felicia, Felicia (2020) Penyusunan Sistem Pencatatan Akuntansi pada Toko Juliana Style. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

Toko Juliana Style merupakan salah satu pelaku Usaha Mikro Kecil Menengah (UMKM) di kota Batam. Toko ini didirikan oleh Juliana dan telah berdiri sejak tahun 2014. Juliana Style merupakan usaha yang bergerak di bidang ritel, menjual barang-barang kebutuhan wanita seperti baju, celana, sepatu, parfum, tas, kosmetik, dan lain-lain. Kegiatan transaksi usaha pada toko ini hanya sebatas pada pencatatan penjualan, pembelian, dan biaya operasional. Hal ini menyebabkan pemilik usaha tidak dapat menghasilkan laporan keuangan yang handal. Kegiatan kerja praktik dimulai pada 01 Juli 2019 s.d. 08 Desember 2019. dilakukan guna membantu pemilik usaha menyelesaikan permasalahan khususnya pada pencatatan transaksi usaha. Sistem pencatatan akuntansi dirancang menggunakan Microsoft Office Access 2010. Data pada penelitian ini diperoleh melalui wawancara dan observasi di lokasi objek kerja praktik. Rancangan sistem pencatatan akuntansi diselaraskan dengan kegiatan transaksi usaha.dan disesuaikan dengan kaidah akuntansi yang berlaku di Indonesia. Luaran yang diperoleh dari sistem pencatatan akuntansi mencakup tiga hal yakni: input data, pencatatan transaksi, dan laporan. Laporan inti terdiri atas laporan laba rugi dan laporan posisi keuangan. Sistem pencatatan akuntansi juga dapat menghasilkan laporan tambahan berupa laporan pembelian dan penjualan, laporan mutasi persediaan dan persediaan akhir, dan laporan rasio keuangan. ********************************************************************** Juliana Style store is one of the micro, small, and medium enterprise in Batam city. This store was founded by Juliana and has been established since 2014. Juliana Style is a business that engages in retail, sells women's necessities such as clothes, pants, shoes, perfume, bags, cosmetics, and others. Business transaction activities at this store are limited to recording sales, purchases, and operating costs. This causes business owner to not be able to produce reliable financial statements. Final project activity began on July 1, 2019 until December 8, 2019. It is done to help business owner solve problems, especially in recording of business transactions. The accounting recording system was designed using Microsoft Office Access 2010. The data in this study were obtained through interviews and observations at the location of practical work objects. The design of the accounting recording system is harmonized with the business transaction activities and is adjusted to the accounting rules applicable in Indonesia. The outputs obtained from the accounting recording system includes three things, namely: data input, recording transactions, and statements. The core statements consist of income statements and financial position statements. The accounting recording system can also produce additional statements in the form of purchase and sales statements, mutation and final inventory statements, and financial ratio statements.

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