DAFTAR ISI

DAFTAR ISI..........................................................................................................iv

DAFTAR TABEL.................................................................................................vi

DAFTAR GAMBAR............................................................................................vii

BAB I PENDAHULUAN.......................................................................................1

1.1 Latar Belakang Penelitian......................................................................1

1.2 Rumusan Masalah..................................................................................4

1.3 Tujuan Penelitian...................................................................................4

1.4 Manfaat Penelitian.................................................................................4

BAB II TINJAUAN PUSTAKA DAN KERANGKA PEMIKIRAN.................6

2.1 Tinjauan Pustaka....................................................................................6

2.1.1 Konsep Sistem..............................................................................6

2.1.1.1 Pengertian Sistem............................................................6

2.1.1.2 Elemen Sistem.................................................................7

2.1.1.3 Klasifikasi Sistem............................................................7

2.1.2 Konsep Akuntansi........................................................................8

2.1.2.1 Pengertian Akuntansi.......................................................9

2.1.2.2 Prinsip dan Tujuan Akuntansi.........................................9

2.1.3 Konsep Sistem Akuntansi..........................................................11

2.1.3.1 Pengertian Sistem Akuntansi.........................................11

2.1.3.2 Unsur Sistem Akuntansi................................................12

2.1.3.3 Tujuan Sistem Akuntansi...............................................14

2.1.3.4 Peranan Sistem Akuntansi dalam Bisnis.......................14

2.1.4 Pengertian Penerimaan Kas........................................................15

2.1.4.1 Sistem Penerimaan Kas dari Penjualan Tunai...............15

 2.1.4.2 Fungsi-fungsi Terkait dalam Sistem Penerimaan Kas...17

2.1.4.3 Jaringan Prosedur Sistem Penerimaan Kas....................17

2.1.5 Penelitian Terdahulu..................................................................19

2.2 Kerangka Pemikiran.............................................................................22

BAB III METODE PENELITIAN.....................................................................23

3.1 Metode Penelitian.................................................................................23

3.2 Operasionalisasi Variabel.....................................................................23

3.3 Jenis dan Sumber Data.........................................................................23

3.3.1 Teknik Pengumpulan Data.........................................................24

3.4 Teknik Analisis Data............................................................................25

3.5 Lokasi dan Waktu Penelitian...............................................................27

DAFTAR PUSTAKA...........................................................................................28