Perancangan dan Penyusunan Sistem Akuntansi Berbasis Microsoft Office Access pada PT. Tunas Batam Perkasa

Oktarina, Viza (2020) Perancangan dan Penyusunan Sistem Akuntansi Berbasis Microsoft Office Access pada PT. Tunas Batam Perkasa. Project Report. Universitas Internasional Batam. (Submitted)

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Abstract

Kerja praktik berlangsung selama periode 01 Juli 2019 s.d. 31 Desember 2019. Proyek ini diarahkan untuk mengatasi kesulitan yang ditemukan PT. Tunas Batam Perkasa dalam mengelola keuangannya. Permasalahan timbul karena kurangnya sistem pembukuan untuk mendukung proses pencatatan, penyusunan, dan pelaporan keuangan sebagai alternatif dalam menentukan keputusan mengenai perkembangan bisnisnya. Penulis bermaksud untuk membantu mengatasi kesulitan yang sedang dihadapi perusahaan dengan mendesain sebuah sistem akuntansi berbasis Microsoft Office Access. Sistem yang telah diimplementasikan diekspektasikan mampu membantu perusahaan mengendalikan internal, merapikan sistem perekaman siklus akuntansi, dan meningkatkan keakuratan laporan yang dihasilkan. Sistem didesain berdasarkan pertimbangan atas kekurangan dan kesulitan yang dihadapi perusahaan. Perancangan luaran proyek diawali dengan menentukan konsep yang dibutuhkan dan dilanjutkan dengan menyusun sistem yang terdiri atas database, formulir transaksi usaha, dan laporan keuangan. Database berisikan daftar data-data perusahaan untuk mendukung perekaman transaksi seperti daftar akun, pelanggan, marketing, pemasok, aset tetap, dan persediaan barang dagang. Transaksi usaha berisi formulir untuk merekam transaksi penjualan, pembelian, penerimaan, pengeluaran, dan jurnal umum. Pelaporan keuangan mencakup laporan penjualan, pembelian, piutang, utang, persediaan barang, buku besar, neraca saldo, serta informasi finansial yang disajikan pada laporan keuangan utama meliputi laporan laba rugi, perubahan laba ditahan, dan posisi keuangan perusahaan. Sistem yang diserahkan dan diaplikasikan pada PT. Tunas Batam Perkasa memperoleh umpan balik positif. Sistem ini berhasil mengatasi kesulitan perusahaan dalam perekaman transaksi dan penyusunan laporan keuangan berbasis standar akuntansi. Keberhasilan sistem tidak mencerminkan kesempurnaan, ada beberapa aspek yang butuh ditindaklanjuti, salah satunya yaitu penyusunan laporan arus kas. ********************************************************************** The internship takes place during the period of 1st July 2019 to 31st December 2019. This internship is directed to overcome the problems of the accounting cycle found by PT. Tunas Batam Perkasa while managing their finances. These problems arise because of the lack of a bookkeeping system to support the process of recording, compiling and reporting financial as an alternative in making decisions regarding business development. The researcher intends to overcome the problems faced by the company through the design of an accounting system based on Microsoft Office Access. The system that has been implemented is expected to be able to help the owner of the company in managing their internal control, sort up the accounting recording system, and improve the accuracy of financial reporting results. The system is designed based on consideration of the shortcomings and difficulties faced by the company. The design of the output begins with determining the concepts needed by the company and followed by compiling a system that consists of databases, business transaction forms, and financial reports. The database contains a list of company data to support recording transactions such as a chart of accounts, customers, marketing, suppliers, fixed assets, and merchandise inventory. Business transactions contain forms to record sales, purchases, cash receipts, and cash disbursements. Financial reporting contains reports on sales, purchases, receivables, debts, inventory, ledger, trial balance, and financial information presented in the main financial statements, namely the income statements, changes in retained earnings, and the company's financial position. Implementation of the system at PT. Tunas Batam Perkasa received positive feedback. This system managed to overcome difficulties for companies to record transactions and preparing financial statements under accounting standards. The success of the system does not reflect perfection, there are several aspects need to be followed up, one of which is the preparation of cash flow statements.

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