PERBANDINGAN PERLAKUAN AKUNTANSI PENERIMAAN ORDER MASUK PADA APLIKASI SLIMS DAN SIMLAB (Studi Kasus SBU Laboratorium Cibitung di PT Sucofindo Persero)

HISNA NATRIA HILDA, HISNA (2021) PERBANDINGAN PERLAKUAN AKUNTANSI PENERIMAAN ORDER MASUK PADA APLIKASI SLIMS DAN SIMLAB (Studi Kasus SBU Laboratorium Cibitung di PT Sucofindo Persero). Skripsi thesis, Sekolah Tinggi Ilmu ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi pada aplikasi Slims dan aplikasi Simlab di PT. Sucofindo Lab Cibitung, untuk mengetahui dampak dari implementasi sistem tersebut pada laporan keuangan di PT. Sucofindo Lab Cibitung dan untuk mengetahui kelebihan dan kekurangan dari implementasi Slims dan Simlab di PT. Sucofindo Lab Cibitung. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Data primer dikumpulkan dengan cara wawancara langsung dengan bagian yang bersangkutan. Data sekunder diperoleh dari www.suofindo.co.idyaitu berupa profil perusahaan serta data perusahaan terkait perlakuan akuntansi pada masing-masing aplikasi. Hasil penelitian ini menunjukkan bahwa perlakuan akuntansi untuk Slims saat order masuk dan dibukukan dengan metode kas dan bank pada uang muka penjualan, sedangkan untuk Simlab saat penerimaan ordernya bank/kas pada prepayment yang menjadi perbedaannya ialah munculnya akun jurnal baru “Prepayment dan Piutang Pos Silang”. Dampak implementasinya yaitu sudah bisa mengakses order seluruh cabang dan adanya sistem otomatisasi sehingga bisa membuat inovasi terbaru. Untuk kelebihan dan kekurangan dari Slims itu pembukuan hingga laporan keuangan lebih rapi, tetapisistem khusus yang menghubungkan ke ERP tidak ada. Sedangkan kelebihan dan kekurangan aplikasi Simlab merupakan inovasi yang mana aplikasi tersebut sudah terhubung ke ERP sehingga pembukuan transaksinya otomatis. Kata Kunci : Perlakuan Akuntansi, Sistem, Aplikasi, Slims, Simlab ABSTRACT This study aims to determine the accounting treatment of the Slims application and the Simlab application at PT. Sucofindo Lab Cibitung, to determine the impact of the implementation of the system on the financial statements of PT. Sucofindo Lab Cibitung and to find out the advantages and disadvantages of implementing Slims and Simlab at PT. Sucofindo Lab Cibitung. This study uses a descriptive type of research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data were collected by means of direct interviews with the department concerned. Secondary data obtained from www.suofindo.co.id in the form of company profiles and company data related to accounting treatment for each application. The results of this study indicate that the accounting treatment for Slims when orders are entered and recorded using the cash and bank method on sales advances, while for Simlab when receiving orders is bank/cash on prepayment, the difference is the emergence of a new journal account "Prepayment and Receivable Pos Silang" . The impact of its implementation is that it can access orders from all branches and the existence of an automation system so that it can make the latest innovations. For the advantages and disadvantages of Slims, the bookkeeping to financial reports is neater, but a special system that connects to the ERP does not exist. Meanwhile, the advantages and disadvantages of the Simlab application are innovations in which the application is already connected to the ERP so that the bookkeeping of transactions is automatic. Keywords: Accounting Treatment, System, Application, Slims, Simlab

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNuryati, Tutty0321056501tutty_siregar@ymail.com
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Hisna Natria Hilda
Date Deposited: 06 Dec 2021 07:32
Last Modified: 06 Dec 2021 07:32
URI: http://repository.stei.ac.id/id/eprint/6100

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