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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
WJOPGS]O^L] ]WIL^GSL W^LSL
@LKWB^L] GKDJDIO
QSDHSLJ ]
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
2/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
WJOPGS]O^L] ]WIL^GSL W^LSL
@LKWB^L] GKDJDIO
QSDHSLJ ]
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
3/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
@LKWB^L] GKDJDIO
QSDHSLJ ]
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
4/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
WJOPGS]O^L] ]WIL^GSL W^LSL
@LKWB^L] GKDJDIO
QSDHSLJ ]
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
5/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Ljhhd~l 6
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
6/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
QGSJ_L^LLJ
Ngjhlj ojo }lyl igjyl~lklj clexl }ksoq}o yljh cgsfwnwb6
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Qgjnwkwjh Qgjhlicoblj Kgqw~w}lj iljlfgigj qlnl Q^* Mlqgbbl Ignlj
lnlble cgjls el}ob klsyl }gjnoso nlj fwnwb yljh }oilk}wn cgbwi qgsjle noiwl~"
noqwcbokl}oklj l~lw no ~gbo~o dbge ilel}o}xl bloj nlbli kdj~gk} qgjwbo}lj }ksoq}o
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Wjopgs}o~l} ]wil~gsl W~lsl*
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igjgsoil }ljk}o yljh no~g~lqklj Wjopgs}o~l}
Ignlj" 17 Ng}gicgs 3118
_ljh igicwl~ qgsjyl~llj"
^lgjh Bwiclj~dswljJOI6 171733
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
7/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
KL^L QGJHLJ^LS
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~gble igicgsoklj Ljwhgsle nlj kl}oeJyl kgqlnl qgjwbo} }geojhhl qgjwbo} nlql~
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hgbls ]lsfljl Gkdjdio nlso Wjopgs}o~l} ]wil~gsl W~lsl" Qsdhsli ]~wno
Lkwj~lj}o* ]ksoq}o ojo no}w}wj cgsnl}lsklj el}ob qgjgbo~olj yljh qgjwbo} nlql~klj
}gblil so}g~ qlnl Q^* Mlqgbbl Ignlj Nloel~}w yljh cgslblil~ no Fb* Hl~d~
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igicgsoklj il}wklj nlj id~opl}o kgqlnl qgjwbo} }gblil coicojhlj nlbli
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7* Clqlk Ns}* ]yli}wb Cleso ^SC" II" }gblkw Nd}gj Qgicljnojh O nlj Clqlk
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0* Clqlk nlj Ocw nd}gj @lkwb~l} Gkdjdio Wjopgs}o~l} ]wil~gsl W~lsl yljh
~gble igjnonok qgjwbo} }gblil igjhokw~o qgskwbolelj*
8* ]gbwswe ]~l` $ Qghlxlo Lniojo}~sl}o @lkwb~l} Gkdjdio Wjopgs}o~l} Lwil~gsl
W~lsl kew}w}jyl Ngqls~gigj Lkwj~lj}o yljh ~gble cljylk igiclj~w qgjwbo}*
5* Clqlk nlj Ocw klsylxlj Q^* Mlqgbbl Ignlj yljh ~gble cljylk igjdbdjh
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?* Sgklj)sgklj qgjwbo} no @lkwb~l} Gkdjdio Wjopgs}o~l} ]wil~gsl W~lsl
kew}w}jyl Ngqls~gigj Lkwj~lj}o yljh cljylk igicgsoklj }giljhl~ nlj
nwkwjhlj kgqlnl qgjwbo}*
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9/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
clj~wlj yljh lil~ cgselshl clho qgjwbo} fwhl cwl~ OjljhWnl S* Cs* ]oilidsl* Qgjwbo} fwhl igjhwmlqklj cljylk
~gsoil kl}oe kgqlnl }lwnlsl$o qgjwbo} Cljh ^l}igs &Kgbwlshl" Klklk Egbgj & Kgbwlshl" Klklk Egiio &Kgbwlshl" klklk Egsjl nlj fwhl kgnwl lnok qgjwbo} yljhqgjwbo} }lyljho ^dyd Sdy nlj ^dq}lj" ~gsoil kl}oe l~l}qgsel~olj }gs~l ndl yljh klbolj cgsoklj kgqlnl qgjwbo}*
Qgjwbo} igjylnlso clexl ]ksoq}o ojo il}oe flwe nlso kg}giqwsjllj* Wj~wk o~wqgjwbo} ~gsbgcoe nlewbw idedj ill`* ]gidhl ]ksoq}o ojocgsilj`ll~ clho yljh igiclmljyl*
Ignlj" 17 Ng}gicgs 3118Qgjwbo}"
^lgjh Bwiclj~dswljJOI 171733
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
10/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
LC]^SLK
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Nl~l yljh noqgsdbge qgjwbo} }gflwe iljl qgjgslqlj }o}~gi oj`dsil}o lkwj~lj}ongjhlj }o}~gi cl~me }gclhlo qgjnwkwjh qgjhlicoblj kgqw~w}lj iljlfgigj qlnlQ^* Mlqgbbl Ignlj noblbwo ngjhlj igblkwklj dc}gspl}o$qgjgbo~olj }gmlsligjygbwswe ~gselnlq qsd}g} yljh ~gsflno nlbli Q^* Mlqgbbl Ignlj iwblo nlso~lelq lxlb qsd}g} }liqlo noel}obkljjyl oj`dsil}o clho qgblqdslj iljlfgigj*
Nlso qgjgbo~olj yljh noblkwklj dbge qgjwbo} noqgsdbge clexl qgjgslqlj }o}~gioj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me iliqw igicgsoklj oj`dsil}o kgqlnlqoelk iljlfgigj yljh lkwsl~ wj~wk igjnwkwjh qgjhlicoblj kgqw~w}lj* Elb ojonlql~ noboel~ ngjhlj ~ojhhojyl ~ojhkl~ lkwsl}o el}ob nl~l yljh noel}obklj dbge}o}~gi cl~me nlj iljlfgigj fwhl igjnlql~klj nl~l yljh lkwsl~ %cwklj mgql~/*
Kl~l kwjmo 6 ]o}~gi Oj`dsil}o Lkwj~lj}o" ]o}~gi Cl~me" Kgqw~w}ljIljlfgigj nlj Qgjhgjnlbolj*
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
11/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
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7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
12/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
M* Kgwjhhwblj Nlj Kgbgilelj ]o}~gi Cl~me 3?
N* Qgjhgjnlbolj Oj~gsj *** =7
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qgjhgbwlslj wljh }gclhlo lkocl~ nlws qgjnlql~lj" qsdnwk}o nlj qgjhgbwlslj*
c* Nlws Qgjyw}wjlj Blqdslj
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yljh cgsl}lb nlso nlws dqgsl}odjlb igjflno blqdslj" clok nlbli cgj~wk blqdslj
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wj~wk qoelk)qoelk oj~gsjlb qgsw}lkllj %iljlfgigj/* Nlj nlql~ nohliclsklj lbws
}o}~gi oj`dsil}o lkwj~lj}o }gclhlo cgsokw~6
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27/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Hlicls 3*
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28/72
^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Cgsokw~ ojo lklj noclel} kg~ohl }wc}o}~gi }o}~gi oj`dsil}o iljlfgigj ~gs}gcw~}geojhhl nlql~ fgbl} clhloiljl qd}o}o }g~olq }wc}o}~gi }gclhlo }o}~gi qgjnwkwjh
qgjhlicoblj kgqw~w}lj*Ln*l * ^slj}lm~odj Qsdmg}}ojh ]y}~gi %^Q]/
^slj}lm~odj Qsdmg}}ojh ]y}~gi lnlble }o}~gi qgjhdblelj nl~l }giwl~slj}lk}o nlj `wjh}o wj~wk igjnwkwjh kghol~lj dqgsl}odjlb %~gkjo}/* ^wfwljjyllnlble wj~wk igicgsoklj hliclslj ~gj~ljh el}ob w}lel nlso xlk~w kgxlk~w yljhnoel}obklj dbge ^Q] jliqlk nlbli blqdslj qgsodnom" l~lw igjhl~ws kg l~l}igjwfw dqgsl}odjlb %D]]/* Blqdslj)blqdslj qgsodnom yljh noel}obklj ^Q] }wnlenokgjlb nlbli }o}~gi oj`dsil}o lkwj~lj}o }gclhlo mdj~de qgjfwlblj" qow~ljh"blqdslj kgwljhlj nlj }gclhlojyl yljh ~gsnlql~ nlbli }o}~gi oj`dsil}o lkwj~lj}o*]lble }l~w mosso dw~)qw~ ^Q] lnlble }o`l~jyl yljh sw~oj" wiwi nlj ~onlk igjhlmw
qlnl }wl~w qgsil}lblelj }qg}o`ok*
Ln*c* Dqgsl~odjlb ]wqqds~ ]y}~gi %D]]/
Dqgsl~odjlb ]wqqds~ ]y}~gi %D]]/ lnlble }wl~w }o}~gi qgjhdblelj nl~lyljh cgs~wfwlj wj~wk igiclj~w qgsgjmljllj nlj qgjhgjnlbolj dqgsl}o*]l}lsljjyl lnlble wj~wk igiclj~w qgjygbg}lolj ~whl})~whl} yljh cgs}o`l~~gs}~swk~ws }gs~l qgsil}lblelj fljhkl qgjngk* ]gilkoj clok D]] nlso }wl~wqgsw}lellj" lklj }gilkoj clok qwbl g`o}ogj}o qgsw}lellj yljh ~gsmgsioj qlnl}oklq ~ljhhlq %sg}qdj}opgjg}}/ yljh bgcoe clok nlj colyljyl bgcoe sgjnle*
Bojhkwq D]] }g}wjhhwejyl ~onlk nlql~ nong`gjo}oklj ngjhlj ~ghl}*Noclholj clxle D]] ~gsclws ngjhlj ^Q]* D]] igjgsoil nl~l sw~oj ilwqwj jdjsw~oj" clok cgs}o`l~ oj~gsjlb ilwqwj gk}~gsjlb* Nl~l ojo no qsd}g}" lmlq klbo ngjhljclj~wlj idngb)idngb kgqw~w}lj" hwjl igjhel}obklj oj`dsil}o wj~wk qgjhlicoblj kgqw~w}lj yljh ~gs}s~wk~ws* D]] idngsj ngjhlj cl}o} kdiqw~gsqlnl wiwijyl igioboko cgsclhlo l~socw~ yljh co}l noflnoklj qgjnwkwjh yljhg`gk~o`* L~socw~ ojo lj~lsl bloj lnlble }o`l~jyl yljh6
/* Ngnoml~gn
Ln*m* Ngmo}odj ]wqqds~ ]y}~gi %N]]/
Igswqlklj }o}~gi yljh nokgicljhklj wj~wk igjygbg}loklj il}lble)il}lble fljhkl qljfljh nlj sgbl~o` ~onlk ~gs}~swk~ws* Nlj ojo }gsojh no}gcw~kgqw~w}lj }~sl~gho}* Kg~ohl }wc}o}~gi no l~l} nlql~ nohliclsklj }g}wlo ngjhlj~ojhkl~lj$qd}o}o nlbli }o}~gi qgjnwkwjh }gclhlo cgsokw~6
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Hlicls 3*36
Qd}o}o $ ~ojhkl~lj }o}~gi oj`dsil}o nlbli }o}~gi qgjnwkwjh
]wicgs 6 Xonflflj~d Jwhsded"311
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
]gqgs~o yljh ~gble nokgiwklklj }gcgbwijyl clexl oj`dsil}o lnlble }lble}l~w }wicgs nlyl co}jo}* ]g~olq elso nlbli co}jo}" lsw} oj`dsil}o nlbli fwible
yljh }ljhl~ cg}ls igjhlbos kg qgjhlicob kgqw~w}lj nlj qgilklo blojjyl wj~wk igigjweo cgsclhlo kgcw~welj oj~gsjlb* ]lble }l~w oj`dsil}o yljh }ljhl~noqgsbwklj lnlble oj`dsil}o kgwljhlj yljh nonlql~ nlso qgjgslqlj }o}~gioj`dsil}o lkwj~lj}o yljh igjhdble }gbwswe nl~l kgwljhlj }geojhhligjhel}obklj oj`dsil}o kgwljhlj yljh nocw~weklj iljlfgigj nlbli igblkwkljkgcoflklj ylo~w qgjhlicoblj }wl~w kgqw~w}lj* Wj~wk bgcoe igilelio igjhgjlokg}gbwswelj igjhgjlo }o}~gi oj`dsi}o lkwj~lj}o }gclhlo qgjhel}ob oj`dsil}oyljh ncocw~weklj dbge }g~olq iljlfgigj" clok nlso ~ojhkl~ clxle }liqlo ngjhljiljlfgigj qwjmlk*
Igjwsw~ Sdijgy nlj ]~gojcls~ %311> 6 =/" igjygcw~klj }o}~gi oj`dsil}o
lkwj~lj}o ~gsnoso l~l} boil kdiqdjgj ylo~w6l* Dsljh)dsljh yljh igjhdqgsl}oklj }o}~gi ~gs}gcw~ nlj igblk}ljlklj
cgsclhlo `wjh}o*c* Qsd}gnws)qsd}gnws" clok iljwlb ilwqwj yljh ~gsd~dil~o}l}o" yljh
nobocl~klj nlbli igjhwiqwbklj" igiqsd}g}" nlj igjyoiqlj nl~l~gj~ljh lk~opo~l})lk~opo~l} dshljo}l}o
m* Nl~l ~gj~ljh qsd}g})qsd}g co}jo} dshljo}l}on* ]d`~xlsg yljh noqlklo wj~wk igiqsd}g} nl~l dshljo}l}og* Oj`sl}~swk~ws ~gkjdbdho oj`dsil}o" ~gsil}wk kdiqw~gs" qgslbl~lj
qgjnwkwjh % qgsoqegslb ngpomg/" nlj qgslbl~lj wj~wk kdiwjokl}o flsojhlj*Kgboil kdiqdjgj ojo }gmlsl cgs}lil)}lil igiwhkojklj }wl~w}o}~gi oj`dsil}o igigjweo ~ohl `wjh}o qgj~ojhjyl nlbli dshljo}l}o"ylo~w6
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
3* Lqbokl}o qgjml~l~lj qgs}gnollj=* Lqbokl}o qgjgsoillj nlj qgjhgbwlslj kl}
>* Lqbokl}o qsd}g} hlfo nlj wqle7* Lqbokl}o lkwj~lj}o colyl ~g~lq0* Lqbokl}o lkwj~lj}o
]o}~gi cl~me qsdmg}}ojh fwhl no}gcw~ ngbly }y}~gi l~lw }o}~gi ~wjnl" klsgjl ~onlk
bljh}wjh noqsd}g}" igblojklj no~wiqwk nwbw l~lw no~wjnl nwbw }liqlo fwible
~gs~gj~w l~lw }liqlo }wl~w xlk~w ~gs~gj~w* Ngjhlj lnljyl ~gjhhljh xlk~w lj~lsl
kghol~lj qsd}g} yljh }l~w ngjhlj kghol~lj qsd}g} cgsokw~jyl" iwjmwb o}~oble
qsdmg}}ojh mymbgl~lw nlws qsd}g}" ylo~w o}~oble yljh nohwjlklj wj~wk ~gjhhljh
xlk~w ~gs}gcw~* Flslk xlk~w nlws qsd}g} ~gshlj~wjh qlnl `lk~ds pdbwig nl~l yljh
no~ljhljo" wkwslj ~wiqwklj yljh noojhojklj" nlj klql}o~l} kdiqw~gs yljh
nohwjlklj*
Qgjhdblelj nl~l ngjhlj }o}~gi cl~me qsdmg}}ojh qlnl wiwijyl
igswqlklj eoiqwjlj nlso cgcgslql fgjo} kghol~lj l~lw ~lelqlj yljh no}gcw~ swj *
Ngjhlj }wl~w qsdhsli kew}w}" }g~olq swj igblk}ljlklj }wl~w ~lelq l~lw bgcoe
qgjhdblelj nl~l* ]gbloj o~w" }g~olq swj elsw} no}gbg}loklj }gcgbwi swj cgsokw~jyl
noblk}ljlklj" ls~ojyl noblk}ljlklj }l~w ngio }l~w }gmlsl cgs~lelq* ]g}wlo ngjhlj
}o}~gijyl" qsd}g} cgs~lelq ojo noblk}ljlklj }gmlsl cgskgbdiqdk* Flno }g~gble
}wl~w swj no}gbg}loklj" dqgsl~ds kdiqw~gs elsw} igiqgs}olqklj `obg yljh
noqgsbwklj wj~wk swj cgsokw~jyl*
Igjwsw~ Jwhsded Xonflflj~d %311< 6 8=/ clexl fgjo})fgjo} swj ~gsnoso nlso6
* Qgiw~lkeoslj % wqnl~ojh / `obg
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
7* Gk}~slk}o nl~l0* Qgjyw}wjlj blqdslj
Ln* * Qgiw~lkeoslj %wqnl~ojh / `obg
Igswqlklj qsd}g} igil}wkklj nl~l qlnl `obg ~slj}lk}o kgnlbli il}~gs `obg"
}geojhhl igjflno iw~lkeos % wq)~d)nl~g/
Ln* 7* Gk}~slk}o Nl~l
Igswqlklj qsd}g} igjmlso `obg" igjlsok nl~l yljh noojhojklj nlj igjwbo}klj
nl~l yljh no~lsok o~w kg nlbli qo~l ilhjg~ok*
Ln* 0* Qgjyw}wjlj Blqdslj
Igswqlklj qsd}g} igjyolqklj cgsclhlo nl~l nlbli cgsclhlo `obg wj~wk no}lfoklj
}gmlsl }o}~gil~o}*
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Kg gjli fgjo} swj ~gs}gcw~ nlql~ nohliclsklj qsd}g}jyl }gclhlo cgsokw~6
Hlicls 3*= 6
Nl~l
Kdjpgs}o kg qo~lilhjg~ok
Nl~l
Il}~gs@obg
Gk}~slk}o nl~lNlso `obg
Nl~l el}ob
7
@obg^slj}lm~odj
Il}~gs@obg
Nl~l el}obQsd}g}
Qgjml~l~ljblqdslj
Blqdslj%iljl gsolb
0
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
Qsd}g} l~lw mlsl kgsfl }g~olq swj
]wicgs 6 Xonflflj~d Jwhsded"311
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^lgjh Bwiclj~dswlj 6 Qgjgslqlj ]o}~gi Oj`dsil}o Lkwj~lj}o Ngjhlj ]o}~gi Cl~me ]gclhlo QgjnwkwjhQgjhlicoblj Kgqw~w}lj Iljlfgigj Qlnl Q^*Mlqgbbl Ignlj" 3118*W]W Sgqd}o~dsy 311?
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Cgsokw~ ojo lnlble hlicls `bdxmels~ yljh igjwjfwkklj qgisd}g}lj cwkw cg}lswiwi ngjhlj }o}~gi cl~me `obg }gkwgj}olb
Qgisd}g}lj Nl~l
^lelq O Qsd}gnws Elsolj ^lelq OO Qsd}gnws Lkeos Qgsodng
Hlicls 3*> 6
@bdxmels~ Qgisd}g}lj Cl~me nlj @obg ]gkwgj}olb
]wicgs6 L*Elbb" Flig} 311
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Hswq Qgblqdslj Kgwljhlj Ngq* Cwkw Cg}ls Wiwi
^lelq OOO Qsd}gnws Qgblqdslj Kgwljhlj Cwkw Cg}ls Wiwi
Hlicls 3*7 6
@bdxmels~ Qgisd}g}lj Cl~me nlj @obg ]gkwgj}olb
Nlso `bdxmels~ nol~l} nlql~ noboel~ clexl `sgkwgj}o qgiclswlj % wqnl~ojh / cwkw cg}ls wiwi igioboko
oiqbokl}o kdj~sdb* Qgiclswlj yljh ~onlk ~gsl~ws %elsolj l~lw iojhhwlj/ igicl~l}o qoelk iljlfgigj qlnl
@obg Ojnwk Cwkw Cg}lswiwi Clsw
3
]olqkljJgslml
Qgsmdcllj
JgslmlQgsmdcllj ]olqklj Fwsjlb
Qgjyg}wloljNlj Qgjw~wqlj
PdwmgsFwsjlb]olqklj @obg Pdwmgs
Fwsjlb Qgjyg}wloljNlj Qgjw~wqlj
@obg ^slj}lk}oPdwmgs Fwsjlb
@obg Ojnwk Cwkw Cg}lswiwi Blil
Igiqgsclelswo Cwkw Cg}lsWiwi nlj }olqklj JQ
No}g}wloklj" blqdsljKgwljhlj nlj ql}ml
Qgjw~wqlj @obg Ojnwk Cwkw Cg}lswiwi Clsw
JQNo}g}wloklj
BlqdsljKgwljhlj
JQ Ql}mlqgjw~wqlj
JQNo}g}wloklj
BlqdsljKgwljhljJQ Ql}mlqgjw~wqlj
Mwkwq ^gql~ 9 =
Kwsljh gql~ 9 3
^onlk ^gql~ 9 < >"31 9 }ylsl~ clexl }o}~gi ~gql~ igjnwkwjh qsdnwk~opo~l}
3"0< =">1 9 }ylsl~ clexl }o}~gi mwkwq ~gql~ igjnwkwjh qsdnwk~opo~l}
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G* Bdkl}o
Nlbli igjwbo} }ksoq}o ojo" qgjwbo} igblkwklj qgjgbo~olj no Q^* MLQGBBL
IGNLJ" Fb* Hl~d~ ]wcsd~d Jd* 8< CMNG@ Ignlj
7/31/2019 PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN SISTEM BATCH SEBAGAI PENDUKUNG PENGAMBILAN KEPUTUS
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CLC OP NL^L NLJ LJLBO]O] EL]OB QGJGBO^OLJ
L* Nl~l El}ob Qgjgbo~olj
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qgsw}lellj ylo~w Q^* Mlqgbbl Jo}}ojnd* ]gnljhklj ]gqgnl Id~ds Edjnl" kew}w}
no~ljhljo dbge ljlk qgsw}lellj ylo~w Q^* Mlqgbbl Nojliokl Jw}lj~lsl" nlj
Cl~~gsy H]" Cw}o JN nlj ]edmk Lc}dscgs Klylcl no~ljhljo dbge Q^* Mlqgbbl
Ql~sol W~lil* Q^* Mlqgbbl Ignlj cgs~giql~ no flblj Hl~d~ ]wcsd~d jd* 8**7 6
@bdxmels~ qsd}g} wqnl~g nl~l qow~ljh }gigj~lsl
]wicgs6 Q^* Mlqgbbl Ignlj" 3118
Nlso hljcls `bdxmel~ nol~l} nlql~ noboel~ clexl Clh*L$S fwhl igjhojqw~
nl~l kgnlbli `obg qgjfwlblj" kgiwnolj clsw igblqdsklj nl~l qow~ljh nlj
qgjfwlblj kg Clh* Lmmdwj~ojh }g~gble ~slj}lk}o cgjls)cgjls ~gsflno nlj ~gble no
Nl~l Qow~ljh]gigj~lsl
CL]^Kxo~lj}o
Wqnl~g
Nl~l Qow~ljhClsw
Nl~l Qow~ljhClsw
@obg Ojnwk Cwkw Cg}ls
Clsw
Nl~lQgjfwlblj
Nl~lQgjfwlblj
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wqnl~g* Kgiwnolj Clh* Lmmdwj~ojh igjml~l~$igjhojqw~ kg nlbli cwkw cg}ls*
Qgsbw nokg~lewo clexl nl}ls }g~olq clholj nlbli igjhojqw~ nl~l ~slj}lk}o lnlble
cgsnl}lsklj nl~l qgbljhhlj ylo~w Jd* Sljhkl nlj Jd* Ig}oj kgjnlslj yljh
nocgbo dbge qgbljhhlj yljh ~gble noojqw~ nlbli kdiqw~gs dbge clholj }~dmk" nlj
~gble no)wqnl~g dbge kl}os qlnl xlk~w qgjgsoillj qgbwjl}lj nlso qgbljhhlj*
]g~gble ~gsflno ~slj}lk}o qgjfwlblj" kgiwnolj Clh* L$S igioj~l QD%Qwsmel}g Dsngs/ nlso Bgg}ojh %qgicgso ksgno~ kgqlnl qgbljhhlj/ wj~wk qgicwk~olj lnljyl qow~ljh dbge bgg}ojh ~gs}gcw~ yljh ~gble no~ljnl~ljhljo dbgekgnwl cgble qoelk nlj lklj }ghgsl noblkwklj qgjlhoelj dbge qoelk qgsw}lelljylo~w Q^* Mlqgbbl Ignlj* Cgsokw~ `bdxmels~ yljh igjhhliclsklj ~gsflnojyl~slj}lk}o ~gs}gcw~6
Qoelk Bgg}ojh Clh* L$S Clh* Lmmdwj~ojh
Hlicls >*0 6
@bdxmels~ qgjlhoelj qow~ljh nlj wqnl~g Cwkw Cg}ls
]wicgs6 Q^* Mlqgbbl Ignlj" 3118
QDQD
QD l~lwL$Q
QD l~lwL$Q
@obg
L$SQgjlhoelj
Qow~ljhL$SQgjlhoelj
Qow~ljh
L$SQgjlhoelj
Qow~ljh
Wq nl~g @obgOjnwk Cwkw
Cg}ls
@obg Ojnwk Cwkw Cg}ls
Clsw
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Nlso `bdxmels~ nol~l} nlql~ noboel~ clexl }g~gble Clholj L$S igjgsoil
QD nlso qoelk Bgg}ojh" kgiwnolj igjgsco~klj qgjlhoelj qow~ljh %L$S/ kgqlnl
qoelk Bgg}ojh* Kgiwnolj Bgg}ojh igiclyls igblbwo ~slj}`gs kg Clh*
Lmmdwj~ojh" kgiwnolj Clholj Lmmdwj~ojh igblkwklj kdj`osil}o kg Clholj L$S
clexl qow~ljh ~gs}gcw~ ~gble no~gsoil nlj igblkwklj wqnl~g kg @obg Ojnwk Cwkw
Cg}ls }geojhhl ~gscgj~wk Cwkw Cg}ls yljh clsw" }g~gble igjhojqw~ kg nlbli
Cwkw Cg}ls* Cgho~w fwhl ngjhlj Clholj L$S igblkwklj wqnl~g ~gselnlq `obg nl~l
qow~ljh*
c* ]o}~gi Qgblqdslj Cwkw Cg}ls
Nlso qgjfgbl}lj }o}~gi qgisd}g}lj ~slj}lk}o yljh lnl nlbli qgsw}lellj"
nlql~ nokg~lewo clexl qgsw}lellj igjhhwjlklj }o}~gi qgblqdslj cwkw cg}ls
ngjhlj }o}~gi cl~me* Noiljl }g~olq ~slj}lk}o ~onlk }gmlsl bljh}wjh noil}wkklj
nlbli cwkw cg}ls }gcgbwi ~slj}lk}o ~gs}gcw~ cgjls)cgjls }wnle ~gsglbo}l}o* Elb ojo
noklsgjlklj clexl ~slj}lk}o yljh ~gsflno nlbli qgsw}lellj ylo~w nlbli elb
qgjfwlblj nlql~ ~gsflno qgicl~lblj ~slj}lk}o }geojhhl lqlcobl noqsd}g} bljh}wjh
~gselnlq cwkw cg}ls lklj }ljhl~ igiqgjhlsweo ~gselnlq blqdslj iljlfgigj
yljh kwsljh lkwsl~* ]geojhhl ngjhlj qgjgslqlj }o}~gi cwkw cg}ls }o}~gi cl~me
iljlfgigj nlql~ igjhdj~sdb bljh}wjh }g~olq kgflnolj gkdjdio ylo~w }g~olq }l~w
cl~me cgjls }wnle noqsd}g} ilkl cwkw cg}ls fwhl noqgsclelswo }gmlsl ~gsl~ws
ngjhlj kl~l bloj cwkw cg}ls noqgsclelswo }g~gble ~slj}lk}o }g~olq cl~me ~gble
noqsd}g} nlj }wnle ~gsglbo}l}o }geojhhl blqdslj kgwljhlj qgsw}lellj noblqdsklj
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}gmlsl lkwsl~* Elb ojo fwhl noilk}wnklj wj~wk igjheojnlso qgjyg}wlolj qlnl
qgsodng)qgsodng cgsokw~jyl yljh kwsljh g`o}ogj*
m* ]o}~gi Qgblqdslj Iljlfgigj
Qgjgslqlj }o}~gi oj`dsil}o ngjhlj }o}~gi cl~me }ljhl~ igjnwkwjhiljlfgigj nlbli qgjhlicoblj kgqw~w}lj* Qgjhlicoblj kgqw~w}lj yljh lnlnlbli qgsw}lellj lnlble nlbli elb6
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Cgsokw~ ojo qgjwbo} lklj igiclel} il}lble ~gs}gcw~ nol~l} }geojhhl igicgsoklj
hliclslj yljh fgbl} igjhgjlo qgsw}lelj*
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3* ]o}~gi Oj`dsil}o Lkwj~lj}o ngjhlj ]o}~gi Cl~me
Nlbli elb ojo qgjwbo} igiclel} = %~ohl/ }wc}o}~gi w~lil yljh ~gsnlql~
nlbli }o}~gi oj`dsil}o lkwj~lj}o yljh }lbojh cgsklo~lj lj~lsl }wc}o}~gi yljh
}l~w ngjhlj yljh blojjyl" ylo~w6
l* ]o}~gi qgisd}g}lj ~slj}lk}o
c* ]o}~gi qgblqdslj cwkw cg}ls$kgwljhlj
m* ]o}~gi qgblqdslj iljlfgigj
]gqgs~o yljh ~gble nokgiwklklj }gcgbwijyl" qgsw}lellj ojo igjhhwjlkljqgjgslqlj }o}~gi oj`dsil}o lkwj~lj}o ngjhlj }o}~gi cl~me wj~wk igjnwkwjhkgbljh}wjhlj kghol~lj dqgsl}odjlb qgsw}lellj noiljl kghol~lj ~gscgscg}lsqgsw}lellj lnlble nlbli elb qgjfwlblj* Nlso nl~l yljh noqgsdbge nlso qgsw}lelljilkl qgjwbo} lklj igiclel} kg~ohl }wc}o}~gi yljh ~gsnlql~ nlbli }o}~gioj`dsil}o lkwj~lj}o*
l* ]o}~gi Qgisd}g}lj ~slj}lk}o
]o}~gi qgisd}g}lj ~slj}lk}o yljh ~gsnlql~ nlbli qgsw}lellj }gqgs~o yljh
~gble nokgiwklklj }gcgbwijyl nlso nl~l yljh noqgsdbge nlso qgsw}lellj clexl
qgsw}lellj igjhhwjlklj }o}~gi qgisd}g}lj ngjhlj }o}~gi cl~me* Nlbli
qgisd}g}lj ngjhlj }o}~gi cl~me yljh lnl nlbli qgsw}lellj }gqgs~o yljh
nofgbl}klj }gcgbwijyl igjwsw~ egil~ qgjwbo} }wnle mwkwq igiclj~w ~gsmoq~ljyl
kghol~lj dqgsl}odjlb qgsw}lellj yljh g`o}ogj* Elb ojo nlql~ nokg~lewo clexl
~slj}lk}o l~lw kgflnolj gkdjdio yljh ~gsflno nlbli qgsw}lellj nlbli }l~w
~slj}lk}o ~onlk nlql~ }gmlsl bljh}wjh noblqdsklj nlj nolkwo }gclhlo kgflnolj
gkdjdio ojo nlql~ noboel~ nlso iwblo qgig}ljlj idcob nlso Q^* L}~sl Oj~gsjl~odjlb
Flkls~l noiljl qgbljhhlj yljh igig}lj idcob nlso qgsw}lellj ~onlk }gmlsl
bljh}wjh no qg}lj jliwj nokwiqwbklj nwbw }liqlo cl~l} ~gs~gj~w elb ojo
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noklsgjlklj wj~wk igjheojnlso colyl qgjhosoilj yljh }ljhl~ cg}ls" qgisd}g}lj
~slj}lk}o fwhl noil}wkklj nlbli lkwj }gigj~lsl klsgjl kgiwjhkojlj ~slj}lk}o
~gs}gcw~ cl~lb noklsgjlklj dbge cgcgslql elb" }gqgs~o ~onlk no}g~wfwo dbge bgl}ojh"
l~lw qgbljhhlj igblkwklj qgicl~lblj klsgjl wjo~ yljh no qg}lj ~onlk ~gql~
xlk~w }gqgs~o yljh nofljfoklj }gcgbwijyl* ]geojhhl qgisd}g}lj ngjhlj }o}~gi
cl~me }ljhl~ble igjnwkwjh lk~opo~l} qgsw}lellj*
c* ]o}~gi Qgblqdslj Cwkw Cg}ls$Kgwljhlj
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m* ]o}~gi Qgblqdslj Iljlfgigj
]o}~gi qgblqdslj iljlfgigj yljh ~gble nokgiwklklj }gcgbwiyl" clexl
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qgjwbo} qgjgslqlj ngjhlj }o}~gi cl~me fwhl }ljhl~ igjnwkwh iljlfgigj nlbli
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kdiqw~gso}l}o }wnle bgcoe ljnlb nlso qlnl }o}~gi iljwlb klsgjl ngjhlj }o}~gi
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lkwj~lj}o ngjhlj }o}~gi cl~me nlbli elb qgjhgjnlbolj oj~gsj qgjgslqlj }o}~gi
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