Makalah Kelompok SIA

“Analisis Sistem Informasi Akuntansi
Siklus Pembelian Dan Pengeluaran

Kas Pada Cv Garasi Advertising”.
Kelompok 2 :
1. Elvia Meilinda ( 17622216 )

2. Ardy Sulistyo Putra( 18622236 )
3. Deri Marfiansyah ( 18622239 )
4. Jainal Abidin (18622248 )
5. Juli Risnanda Putra ( 18622250 )
6. Modoman Muhammad ( 18622256 )
7. Munawir Jauhari ( 18622258 )
8. Rizky Yosuwanda Romadhoni ( 18622266 )
Stie Pembangunan Tanjungpinang

DEFINISI PEMBELIAN DAN PENGELUARAN KAS
Pengertian Pembelian
Pembelian menurut Mulyadi (2010, h.299) adalah pengadaan barang yang diperlukan oleh
perusahaan. Fungsi yang terkait dengan akuntansi pembelian menurut Mulyadi (2010, h.300)
adalah sebagai berikut
Fungsi Gudang
01 Fungsi ini bertanggung jawab untuk mengajukan permintaan
pembelian sesuai dengan posisi persediaan yang ada di
gudang.
Fungsi Pembelian
02 bertanggung jawab untuk memperoleh informasi mengenai
harga barang, menentukan pemasok, pengadaan barang dan
mengeluarkan order pembelian kepada pemasok yang dipilih.
Fungsi Penerimaan
03 Fungsi ini bertanggung jawab untuk melakukan pemeriksaan
terhadap jenis, mutu dan kualitas barang yang diterima dari
pemasok
Fungsi Akuntansi
04 Fungsi akuntansi yang terkait dalam transaksi pembelian
adalah fungsi pencatatan persediaan
Pengertian Pengeluaran Kas
Menurut Mulyadi
Pengertian pengeluaran kas menurut Mulyadi,
dalam bukunya yang berjudul Sistem Akuntansi
(2008, h.543) pengeluaran kas adalah suatu Menurut Hall
catatan yang dibuat untuk melaksanakan kegiatan Hall (2009, h.330) dalam bukunya Accounting
pengeluaran baik dengan uang tunai yang Information Systems, sistem pengeluaran kas
memproses pembayaran berbagai kewajiban
digunakan untuk kegiatan umum perusahaan.
yang timbul dari sistem pembelian.
Menurut Soemarso S.R

Soemarso S.R (2009:318): “Pengeluaran kas adalah
suatu transaksi yang menimbulkan berkurangnya
saldo kas dan bank milik perusahaan yang
diakibatkan adanya pembelian tunai, pembayaran
utang maupun hasil transaksi yang menyebabkan
berkurangnya kas.”
Menurut Indra Bastian

Indra Bastian (2010:85) “Pengeluaran kas dapat
dilakukan dengan menggunakan cek pengeluaran
kas yang tidak dapat dilakukan dengan cek
biasanya yang jumlahnya relatif kecil.”
Simbol Flowchart
PENGERTIAN
SIMBOL DAN JENIS
FLOWCHART
Pengertian Flowchart
Flowchart adalah adalah suatu bagan dengan

simbol-simbol tertentu yang menggambarkan
urutan proses secara mendetail dan hubungan
antara suatu proses (instruksi) dengan proses
lainnya dalam suatu program.
Jenis Flowchart
Flowchart Sistem Flowchart Dokumen Flowchart Skematik Flowchart Program

Bagan yang menunjukan Bagan alir yang Bagan yang mirip dengan Bagan yang menjelaskan
alur kerja atau apa yang menunjukan arus dari flowchart system. Perbedaannya keterangan lebih rinci
sedang dikerjakan didalam laporan dan formulir bukan hanya menggunakan tentang langkah-langkah
sistem secara keseluruhan termasuk tembusan- simbol-simbol flowchart bagan dari proses program.
dan menjelaskan urutan tembusannya. Berfungsi aliran sistem, tetapi juga
dari prodesur-prodesur untuk menelusuri alur dari menggunakan gambar-gambar
yang ada didalam system. data yang ditulis melalui komputer,peripheral, from-from
sistem. atau peralatan lainnya yang
digunakan.
Profil
Perusahaan
Profil CV. Garasi Advertising Visi dan Misi
Pada tahun 2017, saya membuat Visi : Menjadi perusahaan percetakan

usaha ini, dengan bermodalkan yang dapat memenuhi permintaan
nekad, yang mana saat itu saya pelanggan dengan produk yang
belum memiliki tempat usaha dan berkualitas dan senantiasa
peralatan yang memadai untuk meningkatkan produktivitas demi
menerima pesanan orang. Tetapi kemajuan perusahaan serta mampu
tetap saya jalankan usaha tersebut membuka lapangan pekerjaan yang
di rumah, dan memberikan pesanan menguntungkan.
orang ke percetakan lain, tetapi
dengan perantara saya, sehingga Misi :
untung yang saya dapatkan tipis, -Kepuasan Pelanggan.
karena sudah melalui pihak ke 3. -Cetakan Berkualitas dan Tepat Waktu.
Tetapi, saya tidak pernah menyerah -Meningkatkan Kemampuan Karyawan.
untuk tetap mengumpulkan dana, -Mengikuti Perkembangan Teknologi.
agar ke depannya saya memiliki -Menghadirkan Lapangan Pekerjaan
Content Here
tempat usaha yang layak dan Kerja yang Produktif.
peralatan yang lengkap.
PEMBAHASAN
ITEM YANG MELIPUTI PEMBELIAN DAN PENGELUARAN ARUS KAS

CV. GARASI ADVERTISING
CV Garasi Advertising merupakan salah satu perusahaan yang bergerak dalam bidang percetakan
digital printing. Bisnis percetakan ini seiring berkembangnya waktu dengan banyaknya permintaan
konsumen atau pasarnya juga semakin terbuka lebar di era globalisasi saat ini kebutuhan akan promosi
mutlak diperlukan dan bervarias sehingga membutuhkan berbagai macam bahan/item sebagai bahan
untuk membuat produk. Selain itu dengan variasi produk yang sangat luas, kita dapat dengan fleksibel
menggandeng segmen market yang lebih luas, serta menentukan produk unggulan apa saja, kapan saja
sesuai dengan trend pada saat itu, sehingga kita dapat mencapai Break Event Point dalam waktu yang
jauh lebih singkat.
PRODUK-PRODUK
PERCETAKAN CV. Bahan albatros
GARASI ADVERTISING, Bahan albatros ini mempunyai

tekstur lebih lembut dan halus,
DIANTARANYA YAITU : Bahan sticker vinyl
seperti halnya kertas dan sangat
cocok diaplikasikan dalam media
indoor, diantaranya seperti Poster,
Stiker Vinyl merupakan jenis stiker X Banner, Mini X Banner, Y Banner
yang paling umum digunakan dan dan Roll Up Banner
memiliki banyak sekali varian yang
bisa anda pilih sesuai kebutuhan.
Bahan solvent tinta 328 CMYK
Bahan sticker oneway Tinta ini biasanya digunakan untuk

mencetak banner atau mesin digital
Stiker One Way atau stiker One printing outdoor.
Bahan Spanduk vinyl flexi frontliner Way Vision merupakan stiker yang
terbuat dari bahan khusus dengan
Jenis bahan cetak spanduk dan tekstur berlubang, yang hanya
banner yang satu ini memiliki dapat dilihat dengan jelas dari satu
permukaan yang kasar, agak tipis sisi saja sementara tidak di sisi Bahan umbul-umbul
dan berserat. lainnya.
Jenis bahan ini sama seperti kain,
bisa dipakai untuk percetakan
Bahan stiker transparan bendera menggunakan print digital.
Bahan backlite
Bahan ini memiliki kualitas tinggi Stiker transparan, sesuai namanya,

dan memiliki sifat agak transparan adalah stiker yang menggunakan
dengan permukaan yang halus dan bahan bersifat tembus pandang
cukup tebal.
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