DAFTAR ISI

KATA PENGANTAR.......................................................................................................... iii

DAFTAR ISI ....................................................................................................................... iv
DAFTAR TABEL .............................................................................................................. viii
DAFTAR GAMBAR ........................................................................................................... ix
DAFTAR BAGAN ............................................................................................................... x
DAFTAR LAMPIRAN ........................................................................................................ xi
ABSTRAK ......................................................................................................................... xii
ABSTRACT ...................................................................................................................... xiii
BAB I PENDAHULUAN ..................................................................................................... 1
1.1. Latar Belakang ........................................................................................................ 1
1.2. Rumusan Masalah ................................................................................................... 4
1.3. Tujuan ..................................................................................................................... 4
1.4. Sistematika Penulisan .............................................................................................. 4
1.5 Kerangka Pemikiran ................................................................................................ 7
BAB II KAJIAN LITERATUR ............................................................................................. 8
2.1. Kondisi Umum ........................................................................................................ 8
2.1.1. Gambaran Umum Objek Penulisan .................................................................. 8
2.1.1.1 Profil dan Struktur Objek Penelitian ................................................................ 8
2.2. Tinjauan Pustaka ................................................................................................... 11
2.2.1. Konsep Sistem Informasi Akuntansi .............................................................. 11
2.2.1.1 Karakteristik Sistem ................................................................................ 11
2.2.1.2 Pengertian Informasi ............................................................................... 12
2.2.1.3 Komponen Sistem Informasi ................................................................... 13
2.2.1.3.1 Istilah dalam Konsep Basis Data .......................................................... 14
2.2.1.4 Proses Pengembangan Sistem ................................................................. 16
2.2.2. Pengelolaan Keuangan Organisasi Nirlaba ..................................................... 17
2.2.2.1 Pengelolaan Keuangan Badan Layanan Umum Daerah ........................... 19
2.2.2.2 Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum .... 21
2.3. Penelitian Sebelumnya .............................................................................................. 22
2.4. Metodelogi Penelitian ............................................................................................ 23
2.4.1. Jenis Data dan Sumber Data ........................................................................... 23
2.4.2. Metode Pengumpulan Data ............................................................................ 24
 2.4.3. Teknis Analisis dan Perancangan ................................................................... 24
BAB III ANALISIS DAN PERANCANGAN .................................................................... 26
3.1. Perencanaan dan Analisis Sistem ........................................................................... 26
3.1.1. Analisis Data Sistem ...................................................................................... 32
3.1.2. Diagram Arus Data ........................................................................................ 33
3.1.2.1. Diagram Konteks .................................................................................... 35
3.1.2.2. DFD Level 0 ........................................................................................... 37
3.1.2.3. DFD Level 1 Proses 1 ............................................................................. 43
3.1.2.4. DFD Level 1 Proses 2 ............................................................................. 45
3.1.2.5. DFD Level 1 Proses 3 ............................................................................. 47
3.1.2.6. DFD Level 1 Proses 4 ............................................................................. 49
3.1.2.7. DFD Level 1 Proses 5 ............................................................................. 51
3.1.2.8. DFD Level 1 Proses 6 ............................................................................. 53
3.1.2.9. DFD Level 1 Proses 7 ............................................................................. 55
3.1.2.10. DFD Level 1 Proses 8 ............................................................................. 59
3.1.2.11. DFD Level 1 Proses 9 ............................................................................. 60
3.1.2.12. DFD Level 1 Proses 10 ........................................................................... 62
3.1.2.13. DFD Level 1 Proses 11 ........................................................................... 64
3.1.3. Rancangan Struktur Tabel .............................................................................. 65
3.1.3.1. Tabel User .............................................................................................. 67
3.1.3.2. Tabel Kegiatan........................................................................................ 68
3.1.3.3. Tabel Departemen ................................................................................... 69
3.1.3.4. Tabel Penerimaan ................................................................................... 69
3.1.3.5. Tabel Penerimaan Detail ......................................................................... 70
3.1.3.6. Tabel Pengeluaran................................................................................... 71
3.1.3.7. Tabel Pengeluaran Detail ........................................................................ 72
3.1.3.8. Tabel Rencana Anggaran Kegiatan ......................................................... 73
3.1.3.9 Tabel RAK Detail Pendapatan ................................................................ 74
3.1.3.10 Tabel RAK Detail Biaya ......................................................................... 75
3.1.3.11 Tabel Biaya............................................................................................. 76
3.1.3.12. Tabel Sumber Dana ................................................................................ 76
3.1.3.13. Tabel Data Kader Master ........................................................................ 77
3.1.3.14. Tabel Data Kader .................................................................................... 78
3.1.3.15. Tabel Iuran Anggota ............................................................................... 79
3.1.4. Diagram Alir Sistem ...................................................................................... 80
 3.1.4.1. Pemasukan Data User ............................................................................. 82
3.1.4.2. Pemasukan Data Sumber Dana................................................................ 82
3.1.4.3. Pemasukan Data Biaya............................................................................ 83
3.1.4.4. Pemasukan Data Departemen .................................................................. 83
3.1.4.5. Pemasukan Data Kegiatan ....................................................................... 83
3.1.4.6. Pemasukan Data Kader Master ............................................................... 84
3.1.4.7. Pemasukan Data RAK ........................................................................... 84
3.1.4.8. Pemasukan Data Penerimaan Kas ........................................................... 85
3.1.4.9. Pemasukan Data Iuran Anggota .............................................................. 85
3.1.4.10. Pemasukan Data Pengeluaran Kas ........................................................... 86
3.1.4.11. Proses Pembuatan Laporan ..................................................................... 87
3.2. Perancangan Sistem ............................................................................................... 88
3.2.1. Perancangan Input (Masukan) ........................................................................ 89
3.2.1.1. Rancangan Masukan Data User............................................................... 90
3.2.1.2. Rancangan Masukan Data Sumber Dana ................................................. 91
3.2.1.3. Rancangan Masukan Data Biaya ............................................................. 92
3.2.1.4. Rancangan Masukan Data Departemen ................................................... 93
3.2.1.5. Rancangan Masukan Data Kegiatan ........................................................ 94
3.2.1.6. Rancangan Masukan Data Kader Master ................................................. 95
3.2.1.7. Rancangan Masukan Data RAK .............................................................. 96
3.2.1.8. Rancangan Masukan Data Penerimaan Kas ............................................. 97
3.2.1.9. Rancangan Masukan Data Iuran Anggota ................................................ 98
3.2.1.10. Rancangan Masukan Data Pengeluaran Kas ............................................ 99
3.2.2. Perancangan Output (Keluaran) ................................................................... 100
3.2.2.1. Rancangan Keluaran Laporan Seluruh User .......................................... 100
3.2.2.2. Rancangan Keluaran Laporan Seluruh Sumber Dana ............................ 101
3.2.2.3. Rancangan Keluaran Laporan Seluruh Biaya ........................................ 102
3.2.2.4. Rancangan Keluaran Laporan Seluruh Departemen ............................... 103
3.2.2.5. Rancangan Keluaran Laporan Seluruh Kegiatan.................................... 104
3.2.2.6. Rancangan Keluaran Laporan Seluruh Kader ........................................ 105
3.2.2.7. Rancangan Keluaran Rencana Anggaran Kegiatan ................................ 105
3.2.2.8. Rancangan Keluaran Laporan Seluruh Penerimaan Kas ........................ 107
3.2.2.9. Rancangan Keluaran Laporan Seluruh Iuran Anggota ........................... 107
3.2.2.10. Rancangan Keluaran Laporan Seluruh Pengeluaran Kas ....................... 109
3.2.2.11. Rancangan Keluaran Laporan Arus Kas ................................................ 110
 3.2.2.12. Rancangan Keluaran Laporan Oprasional/Realisasi Anggaran .............. 111
3.3. Hasil Perancangan Sistem .................................................................................... 113
BAB IV PENUTUP .......................................................................................................... 117
4.1. Kesimpulan ......................................................................................................... 117
4.2. Saran ................................................................................................................... 118
DAFTAR PUSTAKA ......................................................................................................................... 119
LAMPIRAN........................................................................................................................................ 121
 DAFTAR TABEL

Tabel 3. 1 Jenis Pendapatan dan Biaya UMMATI ............................................................... 28

Tabel 3. 2 Jenis Laporan...................................................................................................... 31
Tabel 3. 3 Simbol DFD ....................................................................................................... 34
Tabel 3. 4 Rancangan Tabel User ........................................................................................ 67
Tabel 3. 5 Rancangan Tabel Kegiatan ................................................................................. 68
Tabel 3. 6 Rancangan Tabel Departemen ............................................................................ 69
Tabel 3. 7 Rancangan Tabel Penerimaan ............................................................................. 69
Tabel 3. 8 Rancangan Tabel Penerimaan Detail ................................................................... 70
Tabel 3. 9 Rancangan Tabel Pengeluaran ............................................................................ 71
Tabel 3. 10 Rancangan Tabel Pengeluaran Detail ................................................................ 72
Tabel 3. 11 Rancangan Tabel Rencana Anggaran Kegiatan ................................................. 73
Tabel 3. 12 Rancangan Tabel RAK Detail Pendapatan ........................................................ 74
Tabel 3. 13 Rancangan Tabel RAK Detail Biaya ................................................................. 75
Tabel 3. 14 Rancangan Tabel Biaya .................................................................................... 76
Tabel 3. 15 Rancangan Tabel Sumber Dana ........................................................................ 76
Tabel 3. 16 Rancangan Tabel Kader Master ........................................................................ 77
Tabel 3. 17 Rancangan Tabel Data Kader ............................................................................ 78
Tabel 3. 18 Rancangan Tabel Iuran Anggota ....................................................................... 79
 DAFTAR GAMBAR

Gambar 3. 1 Rancangan Masukan Tabel User ..................................................................... 90

Gambar 3. 2 Rancangan Masukan Tabel Sumber Dana........................................................ 91
Gambar 3. 3 Rancangan Masukan Tabel Biaya.................................................................... 92
Gambar 3. 4 Rancangan Masukan Tabel Departemen .......................................................... 93
Gambar 3. 5 Rancangan Masukan Tabel Kegiatan............................................................... 94
Gambar 3. 6 Rancangan Masukan Tabel Data Kader ........................................................... 95
Gambar 3. 7 Rancangan Masukan Tabel Data RAK ............................................................ 96
Gambar 3. 8 Rancangan Masukan Tabel Penerimaan dan Penerimaan Detail ...................... 97
Gambar 3. 9 Rancangan Masukan Data Iuran Anggota ........................................................ 98
Gambar 3. 10 Rancangan Masukan Data Pengeluaran Kas .................................................. 99
Gambar 3. 11 Rancangan Keluaran Laporan Seluruh User ................................................ 100
Gambar 3. 12 Rancangan Keluaran Laporan Seluruh Sumber Dana................................... 101
Gambar 3. 13 Rancangan Keluaran Laporan Seluruh Biaya ............................................... 102
Gambar 3. 14 Rancangan Keluaran Laporan Seluruh Departemen ..................................... 103
Gambar 3. 15 Rancangan Keluaran Laporan Seluruh Kegiatan .......................................... 104
Gambar 3. 16 Rancangan Keluaran Laporan Seluruh Kader .............................................. 105
Gambar 3. 17 Rancangan Keluaran Rencana Anggaran Kegiatan1 .................................... 106
Gambar 3. 18 Rancangan Keluaran Rencana Anggaran Kegiatan2 .................................... 106
Gambar 3. 19 Rancanga Keluaran Rencana Anggaran Kegiatan3 ...................................... 106
Gambar 3. 20 Rancangan Keluaran Laporan Seluruh Penerimaan Kas............................... 107
Gambar 3. 21 Rancangan Keluaran Laporan Seluruh Iuran Anggota1 .............................. 108
Gambar 3. 22 Rancangana Keluaran Laporan Seluruh Iuran Anggota2 ............................. 108
Gambar 3. 23 Rancangan Keluaran Laporan Seluruh Pengeluaran..................................... 109
Gambar 3. 24 Rancangan Keluaran Laporan Arus Kas ...................................................... 111
Gambar 3. 25 Rancangan Keluaran Laporan Oprasional/Realisasi Anggaran ..................... 112
 DAFTAR BAGAN

Bagan 1. 1 Kerangka Pemikiran ............................................................................................ 7

Bagan 2. 1 Struktur Organisasi UMMATI 1438 H............................................................... 10
Bagan 2. 2 Tingkatan Arsitektur Database ........................................................................... 13
Bagan 3. 1 Alur Sistem ....................................................................................................... 32
Bagan 3. 2 Diagram Konteks ............................................................................................... 35
Bagan 3. 3 DFD Level 0...................................................................................................... 37
Bagan 3. 4 DFD Level 1 Proses 1 Data User ....................................................................... 43
Bagan 3. 5 DFD Level 1 Proses 2 Data Sumber Dana.......................................................... 45
Bagan 3. 6 DFD Level 1 Proses 3 Data Biaya...................................................................... 47
Bagan 3. 7 DFD Level 1 Proses 4 Data Departemen ............................................................ 49
Bagan 3. 8 DFD Level 1 Proses 5 Data Kader Master.......................................................... 51
Bagan 3. 9 DFD Level 1 Proses 6 Data Kegiatan................................................................. 53
Bagan 3. 10 DFD Level 1 Proses 7 Data RAK..................................................................... 55
Bagan 3. 11 DFD Level 1 Proses 8 Data Penerimaan Kas.................................................... 59
Bagan 3. 12 DFD Level 1 Proses 9 Data Iuran Anggota ...................................................... 60
Bagan 3. 13 DFD Level 1 Proses 10 Pengeluaran Kas ......................................................... 62
Bagan 3. 14 DFD Level 1 Proses 11 Pembuatan Laporan .................................................... 64
Bagan 3. 15 Rancangan Struktur dan Relasi Tabel............................................................... 66
Bagan 3. 16 Rancangan Bagan Alir Sistem.......................................................................... 81
 DAFTAR LAMPIRAN

Lampiran 1: Display Data Kondisi Pengelolaan Keuangan UMMATI

Lampiran 2: Prosedur Penerimaan Dana UKT
Lampiran 3: Prosedur Penerimaan Iuran Anggota
Lampiran 4: Dokumen Keuangan UMMATI 1437 H