Analisis Sistem Akuntansi Pembelian Bahan Baku dan Pengeluaran Kas dalam Upaya Meningkatkan Pengendalian Intern (Studi pada PT. Wonojati Wijoyo Kediri)

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Jurnal Administrasi Bisnis (JAB)|Vol. 49 No. 2 Agustus 2017| administrasibisnis.studentjournal.ub.ac.id

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ANALISIS SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU DAN

PENGELUARAN KAS DALAM UPAYA MENINGKATKAN

PENGENDALIAN INTERN

(Studi Pada PT. Wonojati Wijoyo Kediri)

Alfi Rizky Anita Fajarina Moch. Dzulkirom AR Fransisca Yaningwati

Fakultas Ilmu Administrasi Universitas Brawijaya

Malang

Email: [email protected]

ABSTR_:CT

This study Z_{ims to determine the procedures for purch}Z_{sing r}Z_{w m}Z_teriZ_lsZ_{nd c}Z_{sh outl}Z_ysZ_{pplied to the rel}Z_ted

compZ_niesZ_{nd to find out whether the two systems h}Z_{ve been supported with}Z_dequZ_{te intern}Z_{l control. This}

reseZ_{rch w}Z_{s conducted}Z_{t PT. Wonoj}Z_{ti Wijoyo Kediri,}Z_{nd type of rese}Z_{rch used is descriptive rese}Z_{rch with}

quZ_litZ_tiveZ_pproZ_{ch. D}Z_tZ_obtZ_{ined through prim}Z_ryZ_{nd second}Z_{ry d}Z_tZ Z_{nd collection techniques used}Z_re

interviews Z_{nd document}Z_{tion. The results of this study indic}Z_{te th}Z_{t the}Z_{ccounting system of r}Z_{w m}Z_teriZ_l

purchZ_sesZ_{nd c}Z_sh(KZ_{s) disbursements}Z_{pplied to PT. Wonoj}Z_{tiWijoyo is good enough to support the comp}Z_ny's

internZ_{l control,but there}Z_{re still some we}Z_knessesZ_{re the existence of function}Z_{lity in the function of purch}Z_sing

functions Z_ndZ_cceptZ_{nce of goods, Less form,}Z_{nd there is}Z_delegZ_{tion of functions on the c}Z_{shier th}Z_{t should}

not mZ_keZ_cZ_{sh (K}Z_{s) proof document out.}

Key Word : Internal Control, Cash, Accounting System

ABSTR:_K

PenelitiZ_{n ini bertuju}Z_{n untuk menget}Z_{hui prosedur-prosedur pembeli}Z_{n b}Z_hZ_{n b}Z_{ku d}Z_{n pengelu}Z_rZ_{n k}Z_{s y}Z_ng

diterZ_pkZ_{n p}Z_dZ_perusZ_hZZ_{n y}Z_{ng terk}Z_{it sert}Z_{untuk menget}Z_huiZ_pZ_kZ_{h kedu}Z_{sistem tersebut tel}Z_{h didukung}

dengZ_{n pengend}Z_liZ_{n intern y}Z_{ng mem}Z_dZ_{i. Peneliti}Z_{n ini dil}Z_kukZ_{n p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo Kediri, jenis}

penelitiZ_{n y}Z_{ng digun}Z_kZ_{n y}Z_{itu peneliti}Z_{n deskriptif deng}Z_{n pendek}Z_tZ_{n ku}Z_litZ_{tif. D}Z_tZ_yZ_{ng diperoleh mel}Z_lui

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dZ_{ri peneliti}Z_{n ini menunjukk}Z_{n b}Z_hwZ_sistemZ_kuntZ_{nsi pembeli}Z_{n b}Z_hZ_{n b}Z_{ku d}Z_{n pengelu}Z_rZ_{n k}Z_{s y}Z_ng

diterZ_pkZ_{n p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo sud}Z_{h cukup b}Z_{ik d}Z_lZ_{m menunj}Z_{ng pengend}Z_liZ_{n intern perus}Z_hZZ_n,

nZ_{mun m}Z_{sih terd}Z_pZ_{t beber}Z_pZ_kelemZ_hZ_{n y}Z_ituZ_dZ_nyZ_perZ_ngkZ_pZ_{n fungsi p}Z_dZ_{fungsi pembeli}Z_{n d}Z_{n fungsi}

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membuZ_{t dokumen bukti k}Z_{s kelu}Z_r.

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bZ_{ku seb}Z_gZ_{i objek untuk diol}Z_hZ_gZ_{r mengh}Z_silkZ_n

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fZ_{ktor penting d}Z_lZ_{m produksi su}Z_{tu perus}Z_hZZ_n

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yZ_{ng mengelol}Z_hutZ_{n di d}Z_erZ_{h Ng}Z_{njuk s}Z_mpZ_i

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3

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komponen Z_tZ_{u subsistem y}Z_{ng s}Z_{ling berhubung}Z_n

yZ_{ng berfungsi deng}Z_{n tuju}Z_{n y}Z_{ng s}Z_mZ_´

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kegiZ_tZ_{n us}Z_hZ_bZ_ru.

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oleh sistem yZ_{ng sud}Z_hZ_dZ_{, b}Z_{ik mengen}Z_{i mutu,}

ketepZ_tZ_n _penyZ_jiZ_n, _mZ_upun _struktur

informZ_sinyZ_.

c. Untuk memperbZ_{iki pengend}Z_liZ_nZ_kuntZ_{nsi d}Z_n

pengecekZ_{n intern, y}Z_{itu untuk memperb}Z_iki

tingkZ_{t ke}Z_ndZ_lZ_{n inform}Z_siZ_kuntZ_{nsi d}Z_{n untuk}

menyediZ_kZ_n _cZ_tZ_tZ_n _lengkZ_p _mengenZ_i

pertZ_nggungjZ_wZ_bZ_{n d}Z_{n perlindung}Z_{n kek}Z_yZZ_n

perusZ_hZZ_n.

d. Untuk mengurZ_{ngi bi}Z_yZ_klerikZ_{l d}Z_lZ_m

penyelenggZ_rZZ_{n c}Z_tZ_tZ_nZ_kuntZ_nsi. 2.3. Sistem :_kuntZ_{nsi Pembeli}Z_n

PengertiZ_{n Sistem}:_kuntZ_{nsi Pembeli}Z_n

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sZ_{tu b}Z_giZ_{n d}Z_{ri sistem}Z_kuntZ_{nsi y}Z_{ng umumny}Z

digunZ_kZ_{n su}Z_{tu perus}Z_hZZ_{n. D}Z_lZ_{m perus}Z_hZZZ_n

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tujuZ_{n merub}Z_{h kemb}Z_{li menj}Z_{di b}Z_rZ_{ng j}Z_{di. Sistem} Z_kuntZ_{nsi pembeli}Z_{n digun}Z_kZ_{n untuk peng}Z_dZZ_n

bZ_hZ_n _bZ_ku _yZ_ng _diperlukZ_n _didZ_lZ_m

produksinyZ_.Menurut _BZ_ridwZ_n _(2012:173)

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melZ_kukZ_{n semu}Z_pembeliZ_{n b}Z_{ik b}Z_rZ_{ng m}Z_upun

jZ_sZ_yZ_{g dibutuhk}Z_{n oleh perus}Z_hZZ_{n. prosedur ini}

dimulZ_{i d}Z_riZ_dZ_nyZ_kebutuhZ_nZ_tZ_{s su}Z_{tu b}Z_rZ_ngZ_tZ_u

jZ_sZ_sZ_mpZ_{i b}Z_rZ_ngZ_tZ_{u j}Z_sZ_yZ_{ng dibeli diterim}Z_´ Fungsi-fungsi YZ_{ng Terk}Z_{it D}Z_lZ_{m Sistem} :_kuntZ_{nsi Pembeli}Z_n

Menurut MulyZ_{di (2016:243-244) fungsi}

yZ_{ng terk}Z_{it d}Z_lZ_{m sistem} Z_kuntZ_{nsi pembeli}Z_n

bZ_hZ_{n b}Z_kuZ_dZ_lZ_h_{IXQJVL JXG}Z_{QJ IXQJVL SHPEHOL}Z_Q

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utZ_{ng d}Z_{n menc}Z_tZ_{t persedi}ZZ_{n b}Z_rZ_{ng y}Z_{ng diterim}Z

(4)

4 2.4. Sistem :_kuntZ_{nsi Pengelu}Z_rZ_{n K}Z_s

PengertiZ_{n Sistem}:_kuntZ_{nsi Pengelu}Z_rZ_n KZ_s

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perolehZ_{n b}Z_rZ_{ng d}Z_{n j}Z_sZ_dZ_lZ_{m menj}Z_lZ_nkZ_n

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untuk pembZ_yZ_rZ_{n ut}Z_{ng y}Z_{ng tel}Z_{h mel}Z_lui

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perusZ_hZZ_{n p}Z_dZ_kreditur(BZ_ridwZ_{n, 2012:187).}

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secZ_rZ_tepZ_{t w}Z_{ktu d}Z_{n deng}Z_{n tot}Z_{l bi}Z_yZ_yZ_ng

sesuZ_i.

2.5. Sistem :_kuntZ_{nsi Ut}Z_ng PengertiZ_n:_kuntZ_{nsi Ut}Z_ng

Sistem Z_kuntZ_{nsi ut}Z_{ng dibu}Z_{t untuk mec}Z_tZ_t

trZ_nsZ_{ksi terj}Z_dinyZ_utZ_{ng d}Z_{n menc}Z_tZ_t Z_tZ_s

berkurZ_ngnyZ _utZ_ng. _Menurut _IkhsZ_n

³8WZ_ng Z_dZ_lZ_{h pengorb}Z_nZ_{n m}Z_nfZZ_t

ekonomi mZ_sZ_mendZ_tZ_{ng y}Z_{ng mungkin timbul}

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entitZ_{s l}Z_{in di m}Z_sZ_mendZ_tZ_{ng seb}Z_gZ_iZ_kibZ_{t m}Z_sZ

lZ_OX´ _6HGZ_ngkZ_{n menurut Mun}Z_{wir (2004:18)}

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Prosedur PencZ_tZ_tZ_{n Ut}Z_ng

Menurut MulyZ_di _(2016:281) _prosedur

pencZ_tZ_tZ_{n ut}Z_{ng dib}Z_{gi menj}Z_{di du}Z_{metode, y}Z_{itu :}

a. :_{ccount P}Z_yZ_{ble Procedure}

:_{ccount P}Z_yZ_{ble Procedure}_{, d}Z_lZ_{m prosedur ini}

cZ_tZ_tZ_{n ut}Z_{ng y}Z_{ng digun}Z_kZ_nZ_dZ_lZ_{h berup}Z

kZ_{rtu ut}Z_{ng y}Z_{ng diselengg}Z_rZ_kZ_{n untuk ti}Z_p

kreditur, yZ_{ng memeperlih}Z_tkZ_{n c}Z_tZ_tZ_n-cZ_tZ_tZ_n

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yZ_{ng terut}Z_{ng, juml}Z_{h pemb}Z_yZ_rZ_{n, d}Z_{n s}Z_ldo

utZ_ng.

b. Voucher PZ_yZ_{ble Procedure}

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tidZ_{k menyelengg}Z_rZ_kZ_{n k}Z_{rtu ut}Z_{ng, n}Z_mun

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keluZ_{r y}Z_{ng disimp}Z_{n d}Z_lZ_m Z_{rsip menurut}

tZ_nggZ_{l j}Z_{tuh tempo.}

2.6. TrZ_nsZ_{ksi Ekspor} PengertiZ_{n Ekspor}

PerdZ_gZ_ngZ_{n intern}Z_sionZ_l Z_dZ_lZ_{h su}Z_tu

kegiZ_tZ_{n perd}Z_gZ_ngZ_{n b}Z_rZ_ng-bZ_rZ_{ng d}Z_{n j}Z_sZ_yZ_ng

dilZ_kukZ_{n oleh penduduk su}Z_{tu neg}Z_rZ_dengZ_n

penduduk negZ_rZ_lZ_{in. Definisi ekspor menurut}

HZ_mdZ_{ni (2012:37) Ekspor}Z_dZ_lZ_{h menju}Z_{l b}Z_rZ_ng

dZ_{ri d}Z_lZ_{m negeri kelu}Z_{r pered}Z_rZ_{n Republik}

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DepZ_{rtemen Keu}Z_ngZ_n.

2.7. Sistem PengendZ_liZ_{n Intern}

PengertiZ_{n Sistem Pengend}Z_liZ_{n Intern}

PenerZ_pZ_{n kebij}Z_kZ_{n sistem pengend}Z_liZ_n

intern pZ_dZ_perusZ_hZZ_{n s}Z_ngZ_tlZ_{h penting, k}Z_renZ

untuk melindungi Z_set Z_tZ_{u kek}Z_yZZ_{n perus}Z_hZZ_n

sertZ_dZ_pZ_{t menceg}Z_{h d}Z_{ri kekeliru}Z_{n d}Z_{n tind}Z_kZ_n

penyZ_lZ_hgunZZ_{n. Menurut Suj}Z_{rweni (2015:69)}

³6LVWHP SHQJHQGZ_liZ_{n intern} Z_dZ_lZ_{h su}Z_{tu sistem}

yZ_{ng dibu}Z_{t untuk memberi j}Z_minZ_{n ke}Z_mZ_nZ_{n b}Z_gi

unsur-unsur yZ_ngZ_dZ_dZ_lZ_{m perus}Z_hZZ_Q´ TujuZ_{n Pengend}Z_liZ_{n Intern}

Menurut SutZ_{bri (2004:33) tuju}Z_{n d}Z_riZ_dZ_nyZ

pengendZ_liZ_{n intern}Z_dZ_lZ_h:

a. MenjZ_gZ_keZ_mZ_nZ_{n h}Z_rtZ_{milik su}Z_{tu org}Z_nisZ_si

b. MemeriksZ_ketelitiZ_{n d}Z_{n keben}Z_rZ_{n d}Z_tZ Z_kuntZ_nsi

c. MemZ_jukZ_{n efisiensi d}Z_lZ_{m oper}Z_si

d. MembZ_{ntu menj}Z_gZ Z_gZ_{r tid}Z_k Z_dZ_yZ_ng

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yZ_{ng tel}Z_{h ditet}Z_pkZ_{n terlebih d}Z_hulu. Unsur-unsur PengendZ_liZ_{n Intern}

Unsur-unsur pokok sistem pengendZ_liZ_{n intern}

menurut MulyZ_{di (2016:131-134) :}

a. Struktur orgZ_nisZ_{si y}Z_{ng memis}Z_hkZ_{n t}Z_nggung

jZ_wZ_{b fungsion}Z_{l sec}Z_rZ_tegZ_s

b. 6LVWHP ZHZHQZ_{QJ G}Z_{Q SURVHGXU SHQF}Z_WZ_WZ_{Q \}Z_QJ

PHPEHULNZ_{Q SHUOLQGXQJ}Z_{Q \}Z_{QJ FXNXS WHUK}Z_GZ_S

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(5)

5

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PembeliZ_{n B}Z_hZ_{n B}Z_{ku D}Z_{n Pengelu}Z_rZ_{n K}Z_s

PZ_dZ_{PT. Wonoj}Z_{ti Wijoyo Kediri.}

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pembeliZ_{n b}Z_hZ_{n b}Z_{ku p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo}

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b) MengZ_nZ_lisispelZ_ksZ_nZZ_n _sistem Z_kuntZ_nsi

pengeluZ_rZ_{n k}Z_{s p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo}

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(6)

6

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3HPEHOLZ_{Q 63 6XU}Z_{W -}Z_OZ_{Q 6- )}Z_{NWXU G}Z_{Q 7}Z_QGZ

7HULPZ ₎Z_{NWXU 77)} ₁Z_{PXQ EHUG}Z_VZ_UNZ_Q Z_QZ_OLVLV

\Z_{QJ GLO}Z_NXNZ_{Q ROHK SHQHOLWL P}Z_{VLK GLWHPXN}Z_Q

EHEHUZ_SZ _NHNXUZ_QJZ_{Q \}Z_{QJ VHKLQJJ}Z _SHUOX Z_GZ_Q\Z

SHQZ_PEZ_KZ_{Q G}Z_{Q SHUE}Z_LNZ_{Q S}Z_GZ _{GRNXPHQ '}Z_UL

NHNXUZ_QJZ_{Q \}Z_QJ Z_GZ _{SHQHOLWL PHQ\}Z_UZ_QNZ_Q Z_JZ_U

SZ_GZ _{IXQJVL JXG}Z_{QJ PHPEX}Z_{W GRNXPHQ 6XU}Z_W

3HUPLQWZZ_{Q 3HPEHOL}Z_{Q 633 JXQ}Z _{XQWXN PHUHN}Z_P

WHUMZ_GLQ\Z_VHPXZ _SHPHVZ_QZ_{Q E}Z_UZ_{QJ G}Z_Q Z_JZ_{U WLG}Z_N

WHUMZ_{GL NHFXU}Z_QJZ_{Q G}Z_OZ_{P SHPEHOL}Z_{Q E}Z_UZ_{QJ \}Z_QJ

VHKZ_UXVQ\Z_WLGZ_{N GLSHV}Z_{Q .HNXU}Z_QJZ_{Q \}Z_{QJ O}Z_{LQ MXJ}Z

WHUNZ_LW _SZ_GZ _SHQZ_PEZ_KZ_Q _6XUZ_W _3HUPLQWZZ_Q

3HQZ_ZZ_UZ_{Q +}Z_UJZ _{633+ \}Z_{QJ GLO}Z_NXNZ_{Q IXQJVL}

SHPEHOLZ_{Q \}Z_{NQL JXQ}Z_{XQWXN PHPSHUROHK LQIRUP}Z_VL

PHQJHQZ_L _KZ_UJZ _EZ_UZ_QJ _GZ_Q _EHUEZ_JZ_L _V\Z_UZ_W SHPEHOLZ_{Q XQWXN PHPXQJNLQN}Z_{Q SHPLOLK}Z_{Q SHP}Z_VRN \Z_QJ Z_NZ_{Q GLWXQMXN VHUW}Z Z_JZ_{U WLG}Z_{N WHUM}Z_GLQ\Z SHQ\HOHZHQJZ_{Q K}Z_UJZ Z_QWZ_UZ_SHPZ_{VRN GHQJ}Z_{Q IXQJVL} SHPEHOLZ_Q :_nZ_{lisis C}Z_tZ_tZ_n-cZ_tZ_tZ_{n y}Z_{ng Digun}Z_kZ_{n D}Z_lZ_m Sistem :_kuntZ_{nsi Pembeli}Z_{n B}Z_hZ_{n B}Z_ku

a) KZ_{rtu Gud}Z_ng

KZ_{rtu gud}Z_{ng y}Z_{ng digun}Z_kZ_{n p}Z_dZ_{PT. Wonoj}Z_ti

Wijoyo sudZ_{h b}Z_{ik, k}Z_renZ_kegunZZ_{n k}Z_rtu

gudZ_{ng ini untuk menget}Z_{hui persedi}ZZ_{n y}Z_ng

mZ_sihZ_dZ_dZ_lZ_{m gud}Z_{ng d}Z_{n menget}Z_{hui kelu}Z_r

mZ_suknyZ_bZ_rZ_{ng deng}Z_{n dic}Z_tZ_{t mengen}Z_{i tipe,}

nZ_mZ_{, d}Z_{n ukur}Z_{n b}Z_rZ_ng.

:_nZ_{lisis J}Z_ringZ_{n Prosedur y}Z_{ng Membentuk} Sistem :_kuntZ_{nsi Pembeli}Z_{n B}Z_hZ_{n B}Z_ku

a) GudZ_ng

DimulZ_i _dZ_{ri b}Z_giZ_n _gudZ_ng _melZ_kukZ_n

pemesZ_nZ_{n b}Z_rZ_{ng, kemudi}Z_{n membu}Z_{t Sur}Z_t

PermintZZ_{n Pembeli}Z_{n y}Z_{ng mengh}Z_silkZ_{n du}Z

rZ_ngkZ_{p, untuk lemb}Z_{r s}Z_{tu diterusk}Z_{n kep}Z_dZ

fungsi pembeliZ_{n, d}Z_{n lemb}Z_{r du}Z_diZ_rsipkZ_{n oleh}

fungsi gudZ_ng.

b) PembeliZ_n

Fungsi pembeliZ_{n menerim}Z_{dokumen sur}Z_t

permintZZ_{n pembeli}Z_{n lemb}Z_{r s}Z_{tu d}Z_{ri fungsi}

gudZ_{ng, y}Z_{ng kemudi}Z_{n fungsi pembeli}Z_n

membuZ_tsurZ_{t pembeli}Z_{n (SP)y}Z_{ng mengh}Z_silkZ_n

tigZ_rZ_ngkZ_{p, SP lemb}Z_{r s}Z_{tu dikirim ke pem}Z_sok,

lembZ_{r du}Z_diteruskZ_{n kep}Z_dZ_{fungsi penerim}ZZ_n,

dZ_{n lemb}Z_{r tig}Z_diZ_rsipkZ_{n oleh fungsi pembeli}Z_n.

Fungsi pembeliZ_n _jugZ _membuZ_t _SurZ_t

PermintZZ_{n Pen}Z_wZ_rZ_{n H}Z_rgZ_{(SPPH) y}Z_ng

menghZ_silkZ_{n du}Z_rZ_ngkZ_{p. SPPH lemb}Z_{r s}Z_tu

dikirim ke pemZ_{sok d}Z_{n lemb}Z_{r du}Z_diZ_rsipkZ_n

oleh fungsi pembeliZ_{n. Kemudi}Z_{n setel}Z_{h fungsi}

pembeliZ_{n mengirimk}Z_{n SPPH d}Z_{n SP p}Z_dZ

pemZ_{sok, fungsi pembeli}Z_{n menerim}Z_dokumen

fZ_{ktur d}Z_{n sur}Z_{t j}Z_lZ_{n d}Z_{ri pem}Z_{sok y}Z_{ng dipilih}

untuk diperiksZ_{, d}Z_nZ_pZ_bilZ_sudZ_{h sesu}Z_{i deng}Z_n

permintZZ_{n m}Z_kZ_{diberi p}Z_rZ_{f oleh kep}Z_lZ_bZ_giZ_n

pembeliZ_n.:_pZ_bilZ_dibZ_yZ_rkZ_{n sec}Z_rZ_tunZ_{i m}Z_kZ

fungsi ini tidZ_{k membu}Z_{t t}Z_ndZ_terimZ_fZ_ktur,

nZ_mun Z_pZ_bilZ_pembZ_yZ_rZ_{n dil}Z_kukZ_{n sec}Z_rZ

kredit mZ_kZ_{fungsi pembeli}Z_{n membu}Z_{t dokumen}

TZ_ndZ_TerimZ_FZ_{ktur (TTF)y}Z_{ng mengh}Z_silkZ_n

(7)

7

lembZ_{r du}Z_diteruskZ_{n kep}Z_dZ_{fungsi penerim}ZZ_n,

dZ_{n lemb}Z_{r tig}Z_diZ_rsipkZ_{n oleh fungsi pembeli}Z_n.

c) PenerimZZ_n

Fungsi penerimZZ_{n menerim}Z

dokumen-dokumen dZ_{ri fungsi pembeli}Z_{n, kemudi}Z_{n fungsi}

ini melZ_kukZ_{n kroscek ul}Z_{ng p}Z_dZ_semuZ

dokumen. :_pZ_bilZ _sudZ_h _sesuZ_i _dengZ_n

permintZZ_n _fungsi _penerimZZ_n _menunggu

pemZ_{sok mengirimk}Z_{n b}Z_rZ_{ng y}Z_{ng dipes}Z_{n. Jik}Z

bZ_rZ_{ng sud}Z_{h diterim}Z_{, fungsi ini mel}Z_kukZ_n

kroscek kembZ_li Z_ntZ_rZ_bZ_rZ_{ng y}Z_{ng dipes}Z_n

dengZ_{n b}Z_rZ_{ng y}Z_{ng sud}Z_{h diterim}Z_, Z_pZ_bilZ

sudZ_{h cocok dil}Z_njutkZ_{n deng}Z_{n membu}Z_t

LZ_porZ_{n Penerim}ZZ_{n B}Z_rZ_{ng (LPB) y}Z_ng

menghZ_silkZ_{n tig}Z_rZ_ngkZ_{p. LPB lemb}Z_{r s}Z_tu

diberikZ_{n p}Z_dZ_{fungsi gud}Z_{ng bers}Z_mZZ_{n deng}Z_n

bZ_rZ_{ng y}Z_{ng diterim}Z_{, untuk lemb}Z_{r du}Z_di Z_rsipkZ_{n sement}Z_rZ_{oleh fungsi penerim}ZZ_n

bersZ_mZZ_{n deng}Z_{n sur}Z_{t pembeli}Z_{n lemb}Z_{r du}Z_,

tZ_ndZ_terimZ_fZ_{ktur lemb}Z_{r tig}Z_{, sur}Z_{t j}Z_lZ_m

lembZ_{r du}Z_dZ_{n f}Z_{ktur y}Z_{ng n}Z_ntiZ_kZ_{n diterusk}Z_n

kepZ_dZ_{fungsi ut}Z_{ng. LPB lemb}Z_{r tig}Z_diZ_rsipkZ_n

secZ_rZ_permZ_{nen oleh fungsi penerim}ZZ_n

berdZ_sZ_rkZ_{n nomor t}Z_nggZ_{l k}Z_renZ

dokumen-dokumen ini Z_kZ_{n diterusk}Z_{n kep}Z_dZ_{fungsi ut}Z_ng.

d) GudZ_ng

Fungsi ini menerimZ_lZ_porZ_{n penerim}ZZ_{n b}Z_rZ_ng

lembZ_{r s}Z_{tu d}Z_{ri fungsi penerim}ZZ_{n, kemudi}Z_n

melZ_kukZ_{n kroscek ul}Z_{ng p}Z_dZ_{dokumen d}Z_n

bZ_rZ_{ng y}Z_{ng diterim}Z_{. Setel}Z_{h itu memberik}Z_n

pZ_rZ_{f p}Z_dZ_{dokumen d}Z_{n mel}Z_kukZ_{n penc}Z_tZ_tZ_n

pZ_dZ _kZ_rtu _gudZ_ng, _kemudiZ_n _dokumen

diZ_rsipkZ_{n berd}Z_sZ_rkZ_{n t}Z_nggZ_l.

4.1.2.:_nZ_lisis _PelZ_ksZ_nZZ_n _pZ_dZ _Sistem PengeluZ_rZ_{n K}Z_s

Fungsi-fungsi yZ_{ng terk}Z_it

a) Fungsi UtZ_ng

Fungsi utZ_{ng y}Z_{ng dil}Z_kukZ_{n p}Z_dZ_{PT. Wonoj}Z_ti

Wijoyo sudZ_h _bZ_ik _dZ_lZ_m _melZ_kukZ_n

tZ_nggungjZ_wZ_bnyZ_{, k}Z_renZ Z_{dmin hut}Z_{ng sud}Z_h

mengcroscek kembZ_{li dokumen-dokumen y}Z_ng

diterimZ_dZ_{n sud}Z_{h memberi p}Z_rZ_f Z_pZ_bilZ

dokumen tersebut sudZ_{h sesu}Z_{i. Fungsi ini jug}Z

membuZ_{t buku pemb}Z_{ntu ut}Z_{ng y}Z_ng Z_kZ_n

diberikZ_{n kep}Z_dZ_bZ_giZ_{n k}Z_sir.

b) Fungsi KZ_sir

Fungsi kZ_{sir y}Z_{ng dil}Z_kukZ_{n p}Z_dZ_{PT. Wonoj}Z_ti

Wijoyo sudZ_{h b}Z_{ik, k}Z_renZ_sudZ_{h mel}Z_kukZ_n

tZ_nggungjZ_wZ_bnyZ_{untuk mel}Z_kukZ_{n pemb}Z_yZ_rZ_n

bZ_hZ_{n b}Z_{ku ut}Z_mZ_pZ_dZ_pihZ_{k B}Z_{nk d}Z_n

melZ_kukZ_{n pemb}Z_yZ_rZ_{n b}Z_hZ_{n b}Z_{ku pemb}Z_ntu

secZ_rZ_lZ_{ngsung p}Z_dZ_pihZ_{k pem}Z_{sok. Setel}Z_h

melZ_kukZ_{n pemb}Z_yZ_rZ_{n diberik}Z_nnyZ_stempel

cZ_{S ³OXQ}Z_V´ _SZ_dZ_{dokumen bukti k}Z_{s kelu}Z_r.

NZ_{mun terd}Z_pZ_{t kes}Z_lZ_hZ_{n p}Z_dZ_{fungsi ini d}Z_lZ_m

penZ_ngZ_nZ_{n pembu}Z_tZ_{n bukti k}Z_{s kelu}Z_{r, y}Z_ng

sehZ_rusnyZ_pembuZ_tZ_{n bukti k}Z_{s kelu}Z_{r dil}Z_kukZ_n

oleh fungsi yZ_{ng memiliki wewen}Z_{ng y}Z_{ng lebih}

tinggi seperti bZ_giZ_{n ut}Z_{ng m}Z_upunZ_kuntZ_nsi.

c) Fungsi KeuZ_ngZ_n

Fungsi keuZ_ngZ_{n p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo}

sudZ_{h b}Z_{ik d}Z_lZ_{m mel}Z_kukZ_{n t}Z_nggungjZ_wZ_bnyZ

yZ_{itu sebelum mel}Z_kukZ_{n otoris}Z_{si bukti k}Z_s

keluZ_{r mel}Z_kukZ_{n kroscek ul}Z_{ng dokumen bukti}

kZ_{s kelu}Z_{r d}Z_{n dokumen pendukung.}

d) Fungsi :_kuntZ_nsi

Fungsi Z_kuntZ_{nsi p}Z_dZ_{PT. Wonoj}Z_{ti Wijoyo}

sudZ_{h b}Z_{ik d}Z_lZ_{m mel}Z_kukZ_{n t}Z_nggungjZ_wZ_bnyZ_,

kZ_renZ_sudZ_{h mel}Z_kukZ_{n penc}Z_tZ_tZ_{n tr}Z_nsZ_ksi

pengeluZ_rZ_{n k}Z_{s ked}Z_lZ_{m jurn}Z_{l pengelu}Z_rZ_{n k}Z_s,

sertZ_mengZ_rsipkZ_{n dokumen bukti k}Z_{s kelu}Z_{r d}Z_n

dokumen pendukung yZ_{ng dikelu}Z_rkZ_{n. N}Z_mun,

sebZ_ikyZ_fungsi Z_kuntZ_{nsi y}Z_{ng mengelu}Z_rkZ_n

bukti kZ_{s kelu}Z_r.

Dokumen-dokumen yZ_{ng digun}Z_kZ_n

a) Dokumen Pendukung

PenggunZZ_{n dokumen pendukung p}Z_dZ_PT.

WonojZ_{ti Wijoyo sud}Z_{h b}Z_{ik, k}Z_renZ_dokumen

pendukung digunZ_kZ_n _sebZ_gZ_i _lZ_mpirZ_n

pembuZ_tZ_{n dokumen bukti k}Z_{s kelu}Z_{r. Dokumen}

pendukung meliputi : surZ_t _permintZZ_n

pembeliZ_{n, l}Z_porZ_{n penerim}ZZ_{n b}Z_rZ_{ng, sur}Z_t

pembeliZ_{n, sur}Z_{t j}Z_lZ_{n, f}Z_{ktur, d}Z_{n t}Z_ndZ_terimZ

fZ_ktur.

b) Bukti KZ_{s Kelu}Z_r

PenggunZZ_{n bukti k}Z_{s kelu}Z_{r p}Z_dZ_{PT. Wonoj}Z_ti

Wijoyo sudZ_{h b}Z_{ik, k}Z_renZ_{dokumen ini seb}Z_gZ_i

perintZ_{h pengelu}Z_rZ_{n k}Z_{s d}Z_{n seb}Z_gZ_{i sur}Z_t

pemberitZ_huZ_{n y}Z_{ng dikirim p}Z_dZ_kreditur

sebZ_gZ_{i sumber b}Z_{gi penc}Z_tZ_tZ_{n berkur}Z_ngnyZ

utZ_ng.

CZ_tZ_tZ_n-cZ_tZ_tZ_{n y}Z_{ng Digun}Z_kZ_n

a) JurnZ_{l Pengelu}Z_rZ_{n K}Z_s

PenggunZZ_{n jurn}Z_{l pengelu}Z_rZ_{n k}Z_{s p}Z_dZ_PT.

WonojZ_ti_{:LMR\R VXG}Z_{K E}Z_{LN N}Z_UHQZ _MXUQZ_{O LQL}

GLSZ_NZ_{L VHE}Z_JZ_{L G}Z_VZ_{U SHQF}Z_WZ_WZ_{Q I}Z_{NWXU G}Z_UL

SHPZ_VRN _VHUWZ _SHQFZ_WZ_WZ_{Q SHQJHOX}Z_UZ_{Q S}Z_GZ

SHPEZ_\Z_UZ_{Q E}Z_{QN G}Z_{Q SHPE}Z_\Z_UZ_{Q S}Z_GZ_SHPZ_VRN

\Z_{QJ VXG}Z_{K GLF}Z_{S ³/XQ}Z_V´

:_nZ_{lisis J}Z_ringZ_{n Prosedur-Prosedur y}Z_ng Membentuk Sistem :_kuntZ_{nsi Pengelu}Z_rZ_{n K}Z_s