xiv
ABSTRAK
EVALUASI SISTEM PENGENDALIAN INTERN PENGELUARAN KAS Studi Kasus pada Paroki St.Yohanes Rasul Pringwulung Yogyakarta
Grace Vienna Prasetyo NIM: 092114026 Universitas Sanata Dharma
Yogyakarta 2013
Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian intern pengeluaran kas pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta telah efektif. Jenis penelitian ini adalah studi kasus. Objek penelitiannya adalah sistem pengendalian intern pengeluaran kas, dan teknik pengumpulan datanya berupa wawancara, kuesioner, dan dokumentasi.
Teknik analisis data yang digunakan adalah Attribute Sampling Models dengan model Fixed Sample Size Sampling. Tingkat keandalan (R%) yang digunakan sebesar 95%, Desired Upper Precision Limit (DUPL) sebesar 5%, dan taksiran persentase kesalahan populasi sebesar 4% yang didapat dari pengujian terhadap 50 sampel awal. Analisis pengendalian intern pengeluaran kas dilakukan dengan cara membandingkan AUPL dan DUPL.
Dari hasil penelitian yang diperoleh dari hasil kuesioner dan wawancara, menunjukkan bahwa struktur organisasi sudah cukup baik, sistem otorisasi dan prosedur pencatatan belum cukup baik, praktik yang sehat sudah cukup baik, dan karyawan yang sesuai dengan tanggung jawabnya sudah cukup baik. Pada pengujian terhadap 220 kuitansi pengeluaran kas ditemukan beberapa kesalahan pada attribute. Pada attribute pertama (informasi umum pada kuitansi) ditemukan tiga kesalahan sehingga memberikan hasil Achieved Upper Precision Limit (AUPL) sebesar 4%,
attribute kedua (otorisasi dari pihak yang berwenang) ditemukan dua kesalahan
xv
ABSTRACT
EVALUATION OF CASH DISBURSEMENT INTERNAL CONTROL Case Study at Parish of John Apostle Pringwulung Yogyakarta
Grace Vienna Prasetyo NIM: 092114026 Sanata Dharma University
Yogyakarta 2013
The aim of this research is to determine whether the internal control system of cash disbursement on Parish St. John the Apostle Pringwulung Yogyakarta has been effective. The type of this research is a case study. Object of the research is internal control system of cash disbursement. Data collection techniques were interviews, questionnaires, and documentation.
The data analysis technique used is Fixed Sample Size Attribute Sampling Model. Based on the initial testing on 50 samples, it determines that the level of reliability is 95 %, Desired Upper Precision Limit (DUPL) is 5 %, and the estimated percentage of the population error is 4%. Analysis of the internal control system of cash disbursement was conducted by comparing AUPL and DUPL.
EVALUASI SISTEM PENGENDALIAN INTERN
PENGELUARAN KAS
Studi Kasus pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta
SKRIPSI
Diajukan untuk Memenuhi Salah Satu Syarat
Memperoleh Gelar Sarjana Ekonomi
Program Studi Akuntansi
Oleh:
Grace Vienna Prasetyo
NIM: 092114026
PROGRAM STUDI AKUTANSI JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS SANATA DHARMA
YOGYAKARTA
L
EVALUASI SISTEM PENGENDALIAN INTERN
PENGELUARAN KAS
Studi Kasus pada Paroki St. Yohanes Rasul Pringwulung Yogyakarta
SKRIPSI
Diajukan untuk Memenuhi Salah Satu Syarat
Memperoleh Gelar Sarjana Ekonomi
Program Studi Akuntansi
Oleh:
Grace Vienna Prasetyo
NIM: 092114026
PROGRAM STUDI AKUTANSI JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS SANATA DHARMA
YOGYAKARTA
LY
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ABSTRAK
EVALUASI SISTEM PENGENDALIAN INTERN PENGELUARAN KAS Studi Kasus pada Paroki St.Yohanes Rasul Pringwulung Yogyakarta
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ABSTRACT
EVALUATION OF CASH DISBURSEMENT INTERNAL CONTROL Case Study at Parish of John Apostle Pringwulung Yogyakarta
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EDKNDQGLVHOHZHQJNDQROHKRNQXPWHUWHQWX
B. Rumusan Masalah
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C. Batasan Masalah
3HQXOLV PHPEDWDVL UXDQJ OLQJNXS SHUPDVDODKDQ SDGD HIHNWLYLWDV
SHQJHQGDOLDQLQWHUQSHQJHOXDUDQNDV3DURNL6W< RKDQHV5DVXO3ULQJZXOXQJ
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D. Tujuan Penelitian
3HQHOLWLDQ LQL EHUWXMXDQ XQWXN PHQJHWDKXL DSDNDK 6LVWHP
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5DVXO3ULQJZXOXQJWHODKEHUMDODQHIHNWLI
E. Manfaat Penelitian
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F. Sistematika Penulisan
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BAB II
LANDASAN TEORI
A.Sistem
1. Pengertian Sistem
6LVWHPDGDODK0XO\DGL
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2. Sistem Akuntansi
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SHQJHOXDUDQ EDLN GHQJDQ FHN PDXSXQ GHQJDQ XDQJ WXQDL 6LVWHP
DNXQWDQVL GDSDW GLMHODVNDQ GHQJDQ PHQJJXQDNDQ EDJDQ DOLU GRNXPHQ
(flowchart) 7DEHO PHQXQMXNNDQ VLPEROVLPERO \DQJ ELDVD GLJXQDNDQ
XQWXNPHPEXDWEDJDQDOLUGRNXPHQ(flowchart)
Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart
1R 6LPERO . HWHUDQJDQ
Dokumen 6LPERO LQL GLJXQDNDQ XQWXN
PHQJJDPEDUNDQVHPXDMHQLVGRNXPHQ \DQJ PHUXSDNDQ IRUPXOLU \DQJ GLJXQDNDQ XQWXN PHUHNDP GDWD \DQJ WHUMDGL GDODP VXDWX WUDQVDNVL
Dokumen dan tembusannya 6LPERO LQL
GLJXQDNDQ XQWXN PHQJJDPEDUNDQ GRNXPHQ DVOL GDQ WHPEXVDQQ\D 1RPRU OHPEDU GRNXPHQGLFDQWXPNDQGLVXGXWNDQDQDWDV
Berbagai dokumen 6LPERO LQL GLJXQDNDQ
XQWXN PHQJJDPEDUNDQ EHUEDJDL MHQLV GRNXPHQ \DQJ GLJDEXQJNDQ EHUVDPD GDODP VDWXSDNHW
Catatan. 6LPERO LQL GLJXQDNDQ XQWXNO
PHQJJDPEDUNDQ FDWDWDQ DNXQWDQVL \DQJ GLJXQDNDQXQWXNPHQFDWDWGDWD\DQJGLUHNDP VHEHOXPQ\DGLGDODPGRNXPHQDWDXIRUPXOLU
Penghubung pada halaman yang sama(on-
page connector) 'DODP PHQJJDPEDUNDQ EDJDQ DOLU DUXV GRNXPHQ GDSDW GLEXDW PHQJDOLUGDULDWDVNHEDZDKGDQNLULNHNDQDQ 1
2
3 1
Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)
Akhir arus dokumen dan mengarahkan
pembaca simbol penghubung halaman
yang sama bernomor seperti yang
tercantum dalam simbol tersebut.
Awal arus dokumen GDQ PHQJDUDKNDQ
SHPEDFD VLPERO SHQJKXEXQJ KDODPDQ \DQJ VDPDEHUQRPRUVHSHUWL\DQJWHUFDQWXPGDODP VLPEROWHUVHEXW
Penghubung pada halaman yang berbeda
(off-page connector). -LND XQWXN
PHQJJDPEDUNDQ EDJDQ DOLU VXDWX VLVWHP DNXQWDQVLGLSHUOXNDQOHELKGDULVDWXKDODPDQ
VLPERO LQL KDUXV GLJXQDNDQ XQWXN
PHQXQMXNNDQ NHPDQD EDJLDQ DOLU WHUNDLW VDWX GHQJDQ\DQJODLQ
Kegiatan manual 6LPERO LQL GLJXQDNDQ
XQWXN PHQJJDPEDUNDQ NHJLDWDQ PDQXDO VHSHUWL PHQJLVL IRUPXOLU PHPEDQGLQJNDQ PHPHULNVD GDQ EHUEDJDL MHQLV NHJDLDWDQ NOHULNDO\DQJODLQ
Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)
Keterangan komentar 6LPERO LQL
PHPXQJNLQNDQ DKOLVLVWHP PHQDPEDKNDQ NHWHUDQJDQ XQWXN PHPSHUMHODV SHVDQ \DQJ GLVDPSDLNDQGDODPEDJDQDOLU
Arsip Sementara 6LPERO LQL GLJXQDNDQ
XQWXN PHQXQMXNNDQ WHPSDW SHQ\LPSDQDQ GRNXPHQ VHSHUWL OHPDUL GDQ NRWDN DUVLS 8QWXN PHQXQMXNNDQ XUXWDQ SHQJDUVLSDQ GRNXPHQGLJXQDNDQVLPEROEHULNXWLQL $ PHQXUXWDEMDG
1 PHQXUXWQRPRUXUXW
7 NURQRORJLVPHQXUXWWDQJJDO
Arsip Permanen6LPEROLQLGLJXQDNDQ
XQWXNPHQJJDPEDUNDQDUVLSSHUPDQHQ\DQJ PHUXSDNDQWHPSDWSHQ\LPSDQDQGRNXPHQ \DQJWLGDNDNDQGLSURVHVODJLGDODPVLVWHP DNXQWDQVL\DQJEHUVDQJNXWDQ
On-Line computer Process 6LPERO LQL
PHQJJDPEDUNDQ SHQJJRODKDQ GDWD GHQJDQ
NRPSXWHU VHFDUD on-line 1DPD SURJUDP
Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)
Keying (typing, verifiying). 6LPERO LQL
PHQJJDPEDUNDQ SHPDVXNDQ GDWD NH GDODP
FRPSXWHUPHODOXLon-line terminal.
Pita Magnetik(magnetic tape) 6LPERO LQL
PHQJJDPEDUNDQ DUVLS FRPSXWHU \DQJ EHUEHQWXNSLWDPDJQHWLN1DPDDUVLSGLWXOLVGL GDODPVLPERO
On-Line Storage.6LPEROLQLPHQJJDPEDUNDQ
DUVLS FRPSXWHU \DQJ EHUEHQWXN RQOLQH GL GDODPPHPRU\NRPSXWHU
Ya
Tidak
Keputusan. 6LPERO LQL PHQJJDPEDUNDQ
NHSXWXVDQ \DQJ KDUXV GLEXDW GDODP SURVHV SHQJRODKDQ GDWD . HSXWXVDQ \DQJ GLEXDW GL GDODPVLPERO
Mulai dan Berakhir (terminal). 6LPERO LQL
Tabel 1. Simbol-Simbol Standar untuk Pembuatan Flowchart (lanjutan)
Masuk ke sistem . DUHQD NHJLDWDQ GL OXDU
VLVWHP WLGDN SHUOX GLJDPEDUNDQ GDODP EDJDQ DOLU PDND GLSHUOXNDQ VLPERO XQWXN
PHQJJDPEDUNDQ PDVXN VLVWHP \DQJ
GLJDPEDUNDQGDODPEDJDQDOLU
Keluar ke sistem lain. DUHQDNHJLDWDQGLOXDU
VLVWHPWLGDNSHUOXGLJDPEDUNDQGDODPEDJDQ DOLU PDND GLJXQDNDQ VLPERO XQWXN PHQJJDPEDUNDQNHOXDUVLVWHP
Pertemuan garis alir 6LPERO LQL GLJXQDNDQ
MLND GXD JDULV DOLU EHUWHPX GDODP VDWX JDULV PHQJLNXWLDUXVJDULVODLQQ\D
Garis alir (flowline). 6LPERO LQL
3. Elemen-Elemen Sistem Akuntansi
D )RUPXOLU
)RUPXOLU PHUXSDNDQ GRNXPHQ \DQJ GLJXQDNDQ XQWXN PHUHNDP
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B.Sistem Pengendalian Intern
1. Pengertian Sistem Pengendalian Intern
0HQXUXW 0XO\DGL ³6LVWHP SHQJHQGDOLDQ LQWHUQ PHOLSXWL
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PDQDMHPHQ\DQJWHODKGLJDULVNDQ,$,´
2. Tujuan pengendalian intern
$GDHPSDWWXMXDQSRNRNSHQJHQGDOLDQLQWHUQGHQJDQSHQMHODVDQVLQJNDW
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3. Unsur sistem pengendalian intern
6DZ\HU et. al PHQJDWDNDQ EDKZD WHUGDSDW OLPV
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VXDWXWLQJNDWSHQ\LPSDQJDQSRSXODVL \DQJWLGDNGLNHWDKXLROHKDNXQWDQ
WHUVHEXW 0RGHO LQL PHUXSDNDQ PRGHO \DQJ SDOLQJ EDQ\DN GLJXQDNDQ
GDODP SHPHULNVDDQ DNXQWDQ GDQ EHUWXMXDQ XQWXN PHPSHUNLUDNDQ
SUHVHQWDVHWHUMDGLQ\DPXWXWHUWHQWXGDODPSRSXODVL
3URVHGXUSHQJDPELODQVDPSHODGDODKVHEDJDLEHULNXW
D 3HQHQWXDQattribute \DQJ DNDQ GLSHULNVD XQWXN PHQJXML HIHNWLYLWDV
SHQJHQGDOLDQLQWHUQ
6HEHOXPPHODNXNDQSHQJDPELODQVDPSHOGLWHQWXNDQWHUOHELKGDKXOX
attribute \DQJ DNDQ GLSHULNVD Attribute PHUXSDNDQ NDUDNWHULVWLN
HOHPHQ \DQJ EHUVLIDW NXDOLWDWLI VHKLQJJD PHPEHGDNDQ HOHPHQ
attribute DGDODK SHQ\LPSDQJDQ GDUL DWDX WLGDNQ\D HOHPHQ WHUWHQWX
GDODPVXDWXSHQJHQGDOLDQLQWHUQ\DQJVHKDUXVQ\DDGD
E 3HQHQWXDQSRSXODVL\DQJDNDQGLDPELOVDPSHOQ\D
6HWHODKattribute GLWHQWXNDQODQJNDKEHULNXWQ\DDGDODKPHQHQWXNDQ
SRSXODVL\DQJDNDQGLDPELOVDPSHOQ\D
F 3HQHQWXDQEHVDUQ\DVDPSHO
8QWXNPHQHQWXNDQEHVDUQ\DVDPSHO\DQJDNDQGLDPELOGDULSRSXODVL
VHFDUD VWDWLVWLN WHUGDSDW IDNWRUIDNWRU \DQJ KDUXV GLSHUWLPEDQJNDQ
VHEDJDLEHULNXW
0HQHQWXNDQWLQJNDWNHDQGDODQreliability levelDWDXconfidence
level \DQJ GLVLQJNDW 5 7LQJNDW NHDQGDODQ DGDODK SUREDELOLWDV
EHQDUGDODPPHPSHUFD\DLHIHNWLYLWDVSHQJHQGDOLDQLQWHUQ'DODP
SHQJXMLDQ SHQJHQGDOLDQ XPXPQ\D DXGLWRU PHQJJXQDNDQ 5
DQWDUDDWDX
3HQDNVLUDQSHUVHQWDVHWHUMDGLQ\DNHVDODKDQ GDODPSRSXODVL
3HQDNVLUDQ LQL GLGDVDUNDQ SDGD SHQJDODPDQ DXGLWRU GLPDVD ODOX
GHQJDQ PHODNXNDQ SHUFREDDQ 'DODP KDO DXGLWRU WLGDN
PHPSXQ\DL SHQJDODPDQ NHVDODKDQ GDODP SRSXODVL LD GDSDW
PHQJDPELO VDPSHO VHFDUD DFDN XQWXN PHQDNVLU WLQJNDW
NHVDODKDQGDODPSRSXODVL
0HQHQWXNDQ EDWDV NHWHSDWDQ \DQJ GLLQJLQNDQ Desired Upper
0HQJJXQDNDQ WDEHO SHQHQWXDQ EHVDUQ\D VDPSHO XQWXN
PHQHQWXNDQEHVDUQ\DVDPSHO7DEHO3HQHQWXDQEHVDUQ\DVDPSHO
\DQJWHUVHGLDDGDODKGLVXVXQPHQXUXW5
G 3HPLOLKDQDQJJRWDVDPSHOGDULVHOXUXKDQJJRWDSRSXODVL
$GDGXDPDFDPPHWRGH\DQJGLJXQDNDQXQWXNSHQJDPELODQVDPSHO
\DLWX
Random DWDX3UREDELOLWD6DPSHO
0HWRGHrandom DWDX SUREDELOLWD VDPSHO PHPXQJNLQNDQ VHWLDS
XQVXU SRSXODVL PHPLOLNL NHVHPSDWDQ DWDX NDQV (chance) \DQJ
VDPDXQWXNGLSLOLKVHEDJDLVDPSHO
$GDHPSDWPDFDPPHWRGHrandomVDPSHO\DLWX
a) Stratified Sampling
$SDELODXQVXUSRSXODVLWLGDNKRPRJHQDWDXKHWHURJHQ
SHQJDPELODQ VDPSHO GDSDW GLODNXNDQ GHQJDQ SHPEDJLDQ
XQVXUXQVXU SRSXODVL GDODP NHORPSRNNHORPSRN NHFLO
VXENHORPSRN \DQJ GLVHEXW VWUDWD 6HODQMXQ\D GDUL PDVLQJ
PDVLQJ VWUDWD LQL GLSLOLK VDPSHOQ\D VHFDUD random VHVXDL
GHQJDQSRUVLQ\D
b) Cluster Sampling
3DGD FOXVWHU VDPSOLQJ XQVXUXQVXU SRSXODVL GLEDJL
GDODP VXENHORPSRN \DQJ GLVHEXW cluster NHORPSRN
clusterPDNDGDULEHEHUDSDclusterLQLGLSLOLKVDODKVDWXcluster
GHQJDQrandom 'DUL FOXVWHU \DQJ WHUSLOLK LQL EDUX GLSLOLK
VDPSHOQ\DVHFDUDrandomSXOD
c) Systematic Sampling
3DGDsystematic samplingXQVXUXQVXUSRSXODVLGLSLOLK
GHQJDQMDUDNLQWHUYDO\DQJVDPD6HEHOXPNLWDPHPLOLKVDPSHO
VHFDUD VLVWHPDWLV NLWD PHPLOLK WLWLN DZDO VHFDUD random
VHODQMXWQ\D GLSLOLK VDPSHOQ\D SDGD VHWLDS MDUDN LQWHUYDO
WHUWHQWXPLVDOQ\DMDUDNNHVHSXOXK
d) Multistage Sampling
%LDVDQ\DVDPSHOGLSLOLKGHQJDQFDUDVDWXNDOLVHEHOXP
SURVHVSHQJXPSXODQGDWDGLODNXNDQ
Nonrandom DWDXJudgment Sample
3DGDjudgment sampleSHQGDSDWGDQSHQJHWDKXDQVHVHRUDQJDNDQ
PHQMDGL GDVDU GDODP SHPLOLKDQ XQVXU SRSXODVL XQWXN GLSLOLK
VHEDJDLVDPSHO
H 3HPHULNVDDQWHUKDGDSattribute\DQJPHQXQMXNNDQHIHNWLYLWDVHOHPHQ
VLVWHPSHQJHQGDOLDQLQWHUQ
3HPHULNVDDQSHQJXMLDQ HIHNWLYLWDVSHQJHQGDOLDQLQWHUQPHQJJXQDNDQ
PHWRGHfixed-sample-size attribute sampling.
I (YDOXDVLKDVLOSHPHULNVDDQWHUKDGDSattributeDQJJRWDVDPSHO
(YDOXDVL GLODNXNDQ XQWXN PHQJHWDKXL DSDNDK SHQJHQGDOLDQ LQWHUQ
\DQJGLODNXNDQWHODKHIHNWLI
Stop or Go Sampling
0RGHO LQL GLJXQDNDQ MLND \DNLQ EDKZD NHVDODKDQ \DQJ
GLSHUNLUDNDQ GDODP SRSXODVL VDQJDWODK NHFLO 0HWRGH LQL PHQFHJDK
WHUMDGLQ\D SHQJDPELODQ VDPSHO \DQJ WHUODOX EDQ\DN $NXQWDQ
PHQJJXQDNDQPHWRGHstop or go samplingGDODPUDQJNDPHPLQLPNDQ
ZDNWXGDQPHQLQJNDWNDQHILVLHQVLDXGLWQ\D
3URVHGXU\DQJGLJXQDNDQVHEDJDLEHULNXW
D 0HQHQWXNDQdesired upper precision limitGDQWLQJNDWNHDQGDODQ
3DGDWDKDSLQLDNXQWDQPHQHQWXNDQWLQJNDWNHDQGDODQ\DQJDNDQ
GLSLOLK GDQ WLQJNDW NHVDODKDQ PDNVLPXP \DQJ PDVLK GDSDW
GLWHULPD
E 0HQHQWXNDQ 7DEHO %HVDUQ\D 6DPSHO 0LQLPXP XQWXN SHQJXMLDQ
SHQJHQGDOLDQ XQWXN PHQHQWXNDQ VDPSHO SHUWDPD \DQJ KDUXV
GLDPELO -LND VLVWHP SHQJHQGDOLDQ NOLHQ VXGDK EDLN PDND
GLVDUDQNDQ XQWXN WLGDN PHQJJXQDNDQ WLQJNDW NHDQGDODQ NXUDQJ
GDUL GDQ PHQJJXQDNDQ Desired Upper Precision Limit
SHQJXMLDQ SHQJHQGDOLDQ DXGLWRU WLGDN SHUQDK PHPLOLK EHVDUQ\D
VDPSHONXUDQJGDUL
F 0HPEXDW WDEHO stop-or-go decision 6HWHODK EHVDUQ\D VDPSHO
PLQLPXPGLWHQWXNDQPDNDODQJNDKVHODQMXWQ\DDGDODKPHPEXDW
WDEHO NHSXWXVDQ stop-or-go 'DODP PHPEXDW WDEHO stop-or-go
decision DNDQ GLDPELO VDPSHO VDPSDL HPSDW NDOL 8PXPQ\D
GDODP PHUDQFDQJ WDEHO stop-or-go decision DXGLWRU MDUDQJ
PHUHQFDQDNDQSHQJDPELODQVDPSHOOHELKGDULWLJDNDOL
G (YDOXDVLKDVLOSHPHULNVDDQWHUKDGDSVDPSHO6HWHODKPHPSHUROHK
DQJJRWD VDPSHO PLQLPXP VDPSHO PDND DNDQ GLODQMXWNDQ
GHQJDQSURVHVSHPHULNVDDQWHUKDGDSDQJJRWDVDPSHOWHUVHEXW-LND
GDUL SHPHULNVDDQ WHUKDGDS VDPSHO WHUVHEXW WLGDN GLWHPXNDQ
NHVDODKDQ PDND SHQJDPELODQ VDPSHO GLKHQWLNDQ GDQ GLDPELO
NHVLPSXODQ EDKZD XQVXU VLVWHP SHQJHQGDOLDQ LQWHUQ \DQJ
GLSHULNVDVXGDKEDLN3HQJDPELODQVDPSHOGLKHQWLNDQMLND
$83/ '83/ %HVDUQ\D $83/ Achieved Upper Precision
LimitGDSDWGLKLWXQJGHQJDQPHQJJXQDNDQUXPXV
. HWHUDQJDQ
'83/ %DWDVNHWHSDWDQDWDV\DQJGLLQJLQNDQ
Sample size %DQ\DNQ\DVDPSHO
&DUDXQWXNPHQHQWXNDQHIHNWLYLWDVSHQJHQGDOLDQLQWHUQ
-LND$83/'83/DUWLQ\DXQVXUSHQJHQGDOLDQLQWHUQ\DQJGLSHULNVD
VXGDKHIHNWLI
-LND$83/!'8
