x
DAFTAR ISI
Halaman
Lembar Judul Tugas Akhir ... i
Lembar Pernyataan Keaslian Tugas Akhir ... ii
Lembar Pernyataan Persetujuan Publikasi Karya Ilmiah ... iii
Lembar Persetujuan dan Pengesahaan Tugas Akhir ... iv
Lembar Konsultasi Tugas Akhir... v
Kata Pengantar ... vi
Abstrak ... viii
Daftar Isi ... x
Daftar Gambar ... xi
Daftar Tabel ... xiv
Daftar Lampiran ... xv
BAB I PENDAHULUAN ... 1
1.1. Latar Belakang ... 1
1.2. Maksud dan Tujuan ... 4
1.3. Metode Pengumpulan Data ... 5
1.4. Ruang Lingkup ... 6
BAB II LANDASAN TEORI ... 7
2.1. Konsep Dasar Akuntansi ... 7
2.2. MYOB Premier Versi 16 ... 25
BAB III PEMBAHASAN ... 36
3.1. Tinjauan Perusahaan ... 36
3.1.1. Sejarah Perusahaan ... 36
3.1.2. Struktur Organisasi dan Fungsi ... 39
3.2. Tinjauan Kasus ... 42
3.3. Pencatatan Akuntansi Manual ... 43
3.4. Pencatatan Dengan Tool Aplikasi ... 86
3.4.1. Setup Awal ... 86
3.4.2. Input Saldo Awal ... 113
3.4.3. Input Data Transaksi ... 129
3.4.4. Laporan ... 157
3.4.5. Analisa Laporan Keuangan ... 174
BAB IV PENUTUP ... 182
4.1. Kesimpulan ... 182
4.2. Saran ... 183
DAFTAR PUSTAKA ... 184
DAFTAR RIWAYAT HIDUP ... 185
SURAT KETERANGAN RISET/PKL ... 186
xi
DAFTAR GAMBAR
Halaman
Gambar II.1 Siklus Akuntansi ... 17
Gambar II.2 Tampilan Daftar Perintah Myob Premier versi 16 ... 29
Gambar II.3 Install shield wizard ... 31
Gambar II.4 MYOB Premier Versi 16 Install ... 32
Gambar II.5 MYOB Premier Versi 16: License Agreement ... 32
Gambar II.6 MYOB Premier Versi 16: Install type ... 33
Gambar II.7 MYOB Premier Versi 16: Select Program Folder ... 33
Gambar II.8 MYOB Premier Versi 16: Start Copying File ... 34
Gambar II.9 MYOB Premier Versi 16: Proses Install ... 34
Gambar II.10 MYOB Premier Versi 16: Finish ... 35
Gambar III.1 Struktur organisasi pada PT. Ridha Pratama Indo ... 39
Gambar III.2 Neraca Lajur Per 31 Oktober 2019 ... 80
Gambar III.3 Neraca Per 31 Oktober 2019... 84
Gambar III.4 Jurnal Penutup Per 31 Oktober 2019 ... 85
Gambar III.5 Neraca Saldo Setelah Penutupan Buku Per 31 Oktober 2019 .... 85
Gambar III.6 Klik tombol Start ... 86
Gambar III.7 Pilih +MYOB Premier v16+ ... 86
Gambar III.8 Kotak dialog Welcome to MYOB Premier ... 87
Gambar III.9 New Company File Assistant ... 88
Gambar III.10 New Company File Assistant: Company Information ... 88
Gambar III.11 New Company File Assistant: Accounting Information ... 90
Gambar III.12 New Company File Assistant: Please confirm... 91
Gambar III.13 New Company File Assistant: Account List ... 91
Gambar III.14 New Company File Assistant: Create your company file ... 92
Gambar III.15 Kotak dialog New Company File Assistant: Conclusion ... 93
Gambar III.16 Menu utama MYOB Premier Versi 16 ... 93
Gambar III.17 Kotak dialog Account Number di Edit Accounts ... 96
Gambar III.18 Kotak dialog Account List ... 97
Gambar III.19 Kotak dialog Account Number di Edit Accounts: Bank BCA .. 98
Gambar III.20 Pilih Edit > Delete Account ... 99
Gambar III.21 Kotak dialog Accounts & Banking Linked Accounts ... 99
Gambar III.22 Kotak dialog Sales Linked Accounts... 100
Gambar III.23 Kotak dialog Purchase Linked Accounts ... 101
Gambar III.24 Jenis Kelas: PCRC ... 103
Gambar III.25 Daftar Jenis Kelas ... 103
Gambar III.26 Kotak dialog Card Information: Profile yang telah diubah... 104
Gambar III.27 Kotak dialog Card Information: Selling Details ... 105
Gambar III.28 Hasil akhir pembuatan daftar pelanggan ... 106
Gambar III.29 Kotak dialog Card Information: Profile yang telah diubah... 107
Gambar III.30 Kotak dialog Card Information: Buying Details ... 108
Gambar III.31 Hasil akhir pembuatan daftar pemasok... 109
Gambar III.32 Kotak dialog Tax Code Information ... 110
Gambar III.33 Kotak dialog Preferences: System ... 111
Gambar III.34 Kotak dialog Notifikasi... 111
Gambar III.35 Kotak dialog Currencies List ... 112
xii
Gambar III.37 Neraca Per 30 September 2019... 113
Gambar III.38 Kotak dialog Account Opening Balances ... 114
Gambar III.39 Kotak dialog Account Opening Balancesyang telah diisi... 115
Gambar III.40 Pengisian saldo awal ... 116
Gambar III.41 Pilih Account > Account List > Equity ... 116
Gambar III.42 Pilih Setup > Balances > Supplier Balances. ... 117
Gambar III.43 Klik Add Purchase ... 118
Gambar III.44 Kotak Dialog Historical Purchase ... 118
Gambar III.45 Nama Supplier di Select From List ... 119
Gambar III.46 Nama Supplier di Historical Purechase ... 119
Gambar III.47 Kotak Dialog Credit Term ... 120
Gambar III.48 Hasil akhir dengan terms di Historical Purechase ... 121
Gambar III.49 Hasil akhir tanpa terms di Historical Purchase ... 121
Gambar III.50 Input Nomor Purchase Order, tanggal transaksi, dan memo ... 122
Gambar III.51 OK di MYOB Accounting ... 122
Gambar III.52 Pilih Setup > Balances > Customer Balances... 124
Gambar III.53 Klik Add Sale ... 124
Gambar III.54 Kotak dialog Historical sale ... 125
Gambar III.55 Nama customer di Select from List ... 125
Gambar III.56 Nama customer di kotak dialog Historical Sale ... 126
Gambar III.57 Kotak dialog Credit Terms ... 126
Gambar III.58 Hasil akhir dengan terms di Historical Sale ... 127
Gambar III.59 Hasil akhir tanpa terms di Historical Sale ... 127
Gambar III.60 Isi nomor invoice,tanggal transaksi, nominal dan memo ... 128
Gambar III.61 Klik OK di MYOB Accounting ... 128
Gambar III.62 Pengisian Sales ... 131
Gambar III.63 Credit Terms ... 132
Gambar III.64 Sales New Service ... 133
Gambar III.65 Bank Register ... 134
Gambar III.66 Tampilan Receive... 135
Gambar III.67 Tampilan Sales New Servise dengan pajak ... 136
Gambar III.68 Tampilan jurnal penjualan tunai dengan pajak ... 136
Gambar III.69 Form bukti kas masuk Bank BCA ... 138
Gambar III.70 Receive Payment ... 139
Gambar III.71 Purchase New Item ... 141
Gambar III.72 Form bukti kas keluar Bank BCA ... 142
Gambar III.73 Purchase Pay Bills ... 143
Gambar III.74 Form bukti kas kecil masuk: Transfer antar kas ... 144
Gambar III.75 Transfer Money ... 145
Gambar III.76 Form bukti kas kecil keluar ... 148
Gambar III.77 Spend Money ... 149
Gambar III.78 Form bukti kas keluar Bank BCA ... 152
Gambar III.79 Spend Money ... 153
Gambar III.80 Form bukti kas masuk Bank Mandiri ... 154
Gambar III.81 Receive Money ... 155
Gambar III.82 Record Journal Entry ... 156
Gambar III.83 Tampilan Reports... 157
xiii
Gambar III.85 Tampilan Reports Customisation ... 158
Gambar III.86 Tampilan Reports Cash Disbursement Journal ... 159
Gambar III.87 Tampilan Reports Cash Receipt Journal ... 160
Gambar III.88 Tampilan Reports Sales & Receivables Journal ... 161
Gambar III.89 Tampilan Reports Purchases & Payables Journal ... 162
Gambar III.90 Tampilan Reports General Journal ... 163
Gambar III.91 Tampilan Reports General Ledger (Summary) ... 164
Gambar III.92 Tampilan Reports General Ledger (Detail) Bank & Kas ... 165
Gambar III.93 Tampilan Reports Trial Balance ... 167
Gambar III.94 Tampilan Reports Trial Balance (Excel) ... 168
Gambar III.95 Tampilan Reports–Income Statement ... 170
Gambar III.96 Tampilan Reports–Balance Sheet ... 172
xiv
DAFTAR TABEL
Halaman
Tabel II.1 Saldo Normal Akun ... 15
Tabel III.1 Daftar Transaksi Penjualan Periode 31 Oktober 2019 ... 43
Tabel III.2 Daftar Transaksi Pembelian Periode Oktober 2019 ... 45
Tabel III.3 Transaksi Pengeluaran & Pemasukan Per 31 Oktober 2019 ... 45
Tabel III.4 Jurnal Umum Oktober 2019 ... 54
Tabel III.5 Buku Besar Oktober 2019 ... 71
Tabel III.6 Ayat Jurnal Penyesuaian Periode 31 Oktober 2019 ... 79
Tabel III.7 Jurnal Pembalik Periode 31 Oktober 2019 ... 79
Tabel III.8 Neraca Saldo Periode 31 Oktober 2019 ... 81
Tabel III.9 Laporan Laba Rugi Periode 31 Oktober 2019 ... 82
Tabel III.10 Laporan Perubahan Modal Periode 31 Oktober 2019 ... 83
Tabel III.11 Daftar Akun ... 94
Tabel III.12 Daftar Hutang Usaha Periode 30 September 2019 ... 117
Tabel III.13 Daftar Piutang Usaha Periode 30 September 2019 ... 123
Tabel III.14 Transaksi Penjualan Kredit... 129
Tabel III.15 Transaksi Penjualan Tunai ... 132
Tabel III.16 Transaksi Pelunasan Piutang Melalui Transfer Bank ... 137
Tabel III.17 Transaksi Pembelian Kredit ... 140
Tabel III.18 Transaksi Pembayaran Hutang ... 141
Tabel III.19 Transaksi Transfer Kas ... 143
Tabel III.20 Transaksi Pengeluaran Kas dan Kas Kecil ... 145
Tabel III.21 Transaksi Pengeluaran Kas Bank ... 149
Tabel III.22 Transaksi Semua Kas Masuk... 153
xv
DAFTAR LAMPIRAN
Halaman
A1. Daftar Piutang Usaha Per 30 September 2019 ... 187
A2. Daftar Hutang Usaha Per 30 September 2019 ... 189
A3. Bukti Hutang Usaha Per 30 September 2019 ... 190
A4. Daftar Transaksi Pembelian Periode Oktober 2019 ... 191
A5. Bukti Transaksi Pembelian Periode Oktober 2019 ... 192
A6. Daftar Transaksi Penjualan Kredit Periode Oktober 2019 ... 193
A7. Bukti Tanda Terima Invoice Transaksi Penjualan Kredit... 195
A8. Bukti Kwitansi Invoice Transaksi Penjualan Kredit ... 196
A9. Daftar Transaksi Penjualan Tunai Periode Oktober 2019 ... 199
A10. Bukti Tanda Terima Invoice Transaksi Penjualan Tunai ... 200
A11. Daftar Transaksi Pengeluaran & Pemasukan Per 31 Oktober 2019 ... 201
