DAFTAR ISI

HALAMAN JUDUL .............................................................................................................i

HALAMAN PENGESAHAN............................................................................................... ii
HALAMAN SURAT KETERANGAN ...............................................................................iii
KATA PENGANTAR .........................................................................................................iv
DAFTAR ISI .........................................................................................................................v
DAFTAR GAMBAR ..........................................................................................................ix
DAFTAR TABEL ................................................................................................................x
BAB I

PENDAHULUAN..............................................................................................1
1.1. Bidang yang Ditekuni .................................................................................1
1.2. Tujuan dan Kegunaan Praktek Kerja Nyata ............................................3
1.2.1. Tujuan Praktek Kerja Nyata.............................................................3
1.2.1.1. Tujuan Secara Umum ........................................................3
1.2.1.2. Tujuan Secara Khusus .......................................................3
1.2.2. Kegunaan Praktek Kerja Nyata .....................................................3
1.3. Sumber Data................................................................................................4
1.3.1. Sumber Data Primer.........................................................................4
1.3.2. Sumber Data Sekunder.....................................................................4
1.4. Metode Pengumpulan Data........................................................................4
1.4.1. Study Pustaka..................................................................................4
1.4.2. Study Lapangan...............................................................................4
1.5. Lokasi dan Sejarah Singkat Perusahaan....................................................5

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1.5.1 Sejarah Singkat Perusahaan ..........................................................5

1.5.2. Lokasi Perusahaan...........................................................................6
1.6. Struktur Organisasi Perusahaan.................................................................7
1.6.1. Struktur Organisasi..........................................................................7
1.6.2. Uraian Jabatan..................................................................................9
1.7. Upah dan Sistem Penggajian...................................................................12
1.8. Produk yang Dihasilkan dan Daerah Pemasaran.....................................13
1.8.1. Hasil Produksi ...............................................................................13
1.8.2. Daerah Pemasaran..........................................................................13
1.8.3. Harga dan Kebijakan Harga .........................................................13
BAB II

ANALISA TEORI............................................................................................15
2.1. Arti dan Tujuan Sistem Informasi Akuntansi ...........................................15
2.1.1. Pengertian Sistem Informasi Akuntansi.......................................15
2.1.2. Tujuan Sistem Informasi Akuntansi.............................................16
2.1.3. Unsur-unsur Dalam Pencatatan Akuntansi...................................17
2.1.3.1. Formulir.............................................................................17
2.1.3.2. Buku Catatan....................................................................17
2.1.3.3. Prosedur.............................................................................18
2.1.4. Langkah-langkah Dalam Penyusunan Sistem.................................19
2.2. Sistem Pengendalian Intern.......................................................................20
2.2.1. Pengertian Sistem Pengendalian Intern...........................................20
2.2.2. Unsur-unsur Pengendalian Intern...................................................21
2.2.3. Fungsi Pengendalian Intern.............................................................21
2.3. Pengertian Sistem Anggaran....................................................................22
2.3.1. Macam-macam Sistem Anggaran..................................................23
2.3.1.1. Sistem Anggaran Tradisional............................................23
2.3.1.2. Anggaran Berbasis Kinerja...............................................25
2.3.1.3. Zero-Based Budgeting......................................................27
2.3.1.4. Planning,Programming,andBudget Sistem.......................29
2.4. Sistem Anggaran Pengadaan Bahan Baku.............................................31

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BAB III KEGIATAN SELAMA PKN..........................................................................33

3.1. Pengenalan Perusahaan..............................................................................33
3.2. Aktivitas Produksi Perusahaan...................................................................34
3.2.1. Bahan-Bahan Produksi....................................................................34
3.2.2. Mesin dan Peralatan........................................................................35
3.2.3. Proses Produksi...............................................................................37
3.3. Sumber Dana Perusahaan...........................................................................39
3.4. Anggaran Bahan Baku...............................................................................40
3.4.1. Daftar Kebutuhan Bahan Baku......................................................41
3.4.2. Jumlah Produksi..............................................................................41
3.4.3. Biaya Anggaran Bahan Baku..........................................................42
3.5. Flowchart....................................................................................................42
3.6. Prosedur Sistem Anggaran Pengadaan Bahan Baku...............................43
BAB IV

EVALUASI......................................................................................................46
4.1. Evaluasi Terhadap Struktur Organisasi.....................................................46
4.2. Evaluasi Terhadap Sistem Anggaran Pengadaan Bahan Baku................47
4.3. Evaluasi Terhadap Prosedur Anggaran Pengadaan Bahan Baku..............48
4.4. Evaluasi Terhadap Bagan Alir (Flowchart)...............................................49
4.5. Penjelasan Evaluasi Gambar Flowchart.....................................................51

BAB V

PENUTUP.........................................................................................................53
5.1. Kesimpulan.................................................................................................53
5.2. Saran-saran.................................................................................................54

DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN

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DAFTAR GAMBAR

Gambar 1.1. Gambar Struktur Organisasi..........................................................................8

Gambar 3.5.1 Gambar Flowchart........................................................................................45
Gambar 4.3. Gambar Flowchart Evaluasi..........................................................................50

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DAFTAR TABEL

Tabel 1 Daftar Kebutuhan Biaya Bahan Baku....................................................................41

Tabel 2 Jumlah Anggaran Produksi....................................................................................41
Tabel 3 Anggaran Biaya Bahan Baku.................................................................................42