i

KATA PENGANTAR

Segala puji dan syukur penulis panjatkan kehadirat Allah SWT karena atas segala

berkah, rahmat dan karunia-Nya, hingga penulis mampu menyelesaikan Tugas

Proyek Akhir dengan judul “Aplikasi Perhitungan dan Laporan Harga Pokok Produksi

Telur Ayam berbasis Web pada CV. Eka Cipta Rahayu” tepat pada waktunya.

Pada Tugas Proyek Akhir ini, penulis akan membahas mengenai rancangan aplikasi

perhitungan dan pembuatan laporan harga pokok produksi telur ayam dengan

berbasis web pada CV. Eka Cipta Rahayu dimulai dari analisis, desain, penulisan

program sampai pengujian.

Selama pelaksanaan penyusunan Tugas Proyek Akhir ini, penulis banyak mendapat

bimbingan, arahan dan bantuan dari berbagai pihak yang sangat mendukung. Oleh

karena itu dengan segala kerendahan hati, penulis ingin mengucapkan terima kasih

dengan tulus kepada :

1. Ibu Magdalena Karismariyanti, S.T, M.B.A., selaku Ketua Program Studi

Komputerisasi Akuntansi Politeknik Telkom.

2. Ibu Rochmawati selaku Koordinator Proyek Akhir Program Studi Komputerisasi

Akuntansi Politeknik Telkom.

3. Bapak Kastaman, S.T, M.M., selaku Dosen Pembimbing utama yang telah

memberi petunjuk, nasehat, pengarahan serta saran dan bimbingan dalam

menyelesaikan Tugas Proyek Akhir ini.

4. Ibu Renny Sukawati, S.E., selaku Dosen Pembimbing kedua yang telah memberi

petunjuk, nasehat, pengarahan serta saran dan bimbingan dalam

menyelesaikan Tugas Proyek Akhir ini.

5. Ibu Sri Widaningsih selaku dosen wali.

ii

6. Seluruh Dosen dan Staf Karyawan Politeknik Telkom yang telah menyediakan

waktu untuk bertukar pikiran dan memberikan masukan yang bermanfaat bagi

penulis.

7. Semua pihak yang tidak dapat disebutkan satu per satu yang telah membantu

kelancaran penyusunan Tugas Proyek Akhir ini.

Penulis menyadari bahwa Tugas Proyek Akhir ini masih banyak kekurangannya.

Untuk itu penulis mengharapkan kritik dan saran yang bersifat membangun demi

kesempurnaan Tugas Proyek Akhir ini yang dapat membawa manfaat bagi penulis

sendiri khususnya dan bagi para pembaca pada umumnya.

Bandung, 5 September 2012

Penulis

v

DAFTAR ISI

KATA PENGANTAR ...................................................................................................................... i

ABSTRAK ................................................................................................................................... iii

ABSTRACT ................................................................................................................................. iv

DAFTAR ISI ................................................................................................................................. v

DAFTAR GAMBAR ................................................................................................................... viii

DAFTAR TABEL ........................................................................................................................... x

DAFTAR LAMPIRAN .................................................................................................................. xiv

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

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

1.2 Rumusan Masalah............................................................................................................ 2

1.3 Tujuan .............................................................................................................................. 2

1.4 Batasan Masalah .............................................................................................................. 3

1.5 Definisi Operasional ......................................................................................................... 3

1.6 Metode Pengerjaan ......................................................................................................... 4

1.7 Jadwal Pengerjaan ........................................................................................................... 5

BAB 2 TINJAUAN PUSTAKA ....................................................................................................... 6

2.1 Teori Analisis Perancangan .............................................................................................. 6

2.1.1 Aplikasi Web ................................................................................................. 6

2.1.2 Web Server ................................................................................................... 6

2.1.3 Hypertext Preprocessor (PHP) ...................................................................... 6

2.1.4 My Structured Query Languange (MySQL) .................................................. 6

2.1.5 Hypertext Markup Languange (HTML) ........................................................ 7

2.1.6 Flowmap ....................................................................................................... 7

2.1.7 Data Flow Diagram (DFD) ............................................................................ 8

2.1.8 Kamus Data .................................................................................................. 8

2.1.9 Entity Relationship Diagram (ERD) ............................................................... 9

2.2 Teori Akuntansi Biaya .................................................................................................... 10

2.2.1 Akuntansi Biaya .......................................................................................... 10

vi

2.2.2 Biaya Produksi ............................................................................................ 10

2.2.3 Harga Pokok Produksi ................................................................................ 11

2.2.4 Manfaat Informasi Harga Pokok Produksi ................................................. 12

2.2.5 Metode Pengumpulan Biaya Produksi ....................................................... 12

2.2.6 Karakteristik Metode Harga Pokok Proses ................................................. 13

2.2.7 Metode Pencatatan Persediaan Bahan Baku ............................................. 14

2.2.8 Metode Perhitungan Persediaan Bahan Baku ........................................... 14

2.2.9 Laporan Harga pokok produksi .................................................................. 15

2.2.10 Jurnal .......................................................................................................... 16

2.2.11 Buku Besar .................................................................................................. 18

BAB 3 ANALISIS DAN PERANCANGAN .................................................................................... 21

3.1 Gambaran Sistem Saat Ini .............................................................................................. 21

3.1.1 Analisis Sistem Berjalan .............................................................................. 21

3.1.1.1 Gambaran Sistem Berjalan........................................................................21

3.1.2 Analisis Sistem Usulan ................................................................................ 22

3.1.2.1 Gambaran Sistem Usulan...........................................................................23

3.2 Perancangan Sistem....................................................................................................... 25

3.2.1 Diagram Konteks ........................................................................................ 25

3.2.2 Data Flow Diagram Level 0 ........................................................................ 26

3.2.3 Data Flow Diagram Level 1 Proses 1.0 Master Data .................................. 27

3.2.4 Data Flow Diagram Level 1 Proses 4.0 Data Biaya Produksi ...................... 27

3.2.5 Data Flow Diagram Level 1 proses 6.0 Laporan ......................................... 28

3.2.6 Data Flow Diagram Level 2 Proses 1.1 Data Satuan Bahan ....................... 29

3.2.7 Data Flow Diagram Level 2 Proses 4.1 Data Bahan Baku .......................... 29

3.2.8 Data Flow Diagram Level 2 Proses 4.5 Data Karyawan ............................. 30

3.2.9 Kamus Data ................................................................................................ 30

3.2.10 Spesifikasi Proses ....................................................................................... 33

3.3 Perancangan Basis Data ................................................................................................. 41

3.3.1 Entity Relationship Diagram (ERD) ............................................................. 41

3.3.2 Struktur Tabel ............................................................................................. 42

3.3.3 Diagram Relasi Antar Tabel ........................................................................ 44

3.4 Perancangan Struktur Rekening .................................................................................... 45

vii

3.5 Perancangan Struktur Menu .......................................................................................... 45

3.6 Perancangan Antarmuka ............................................................................................... 47

3.7 Perancangan Dokumen .................................................................................................. 49

3.8 Kebutuhan Perangkat Keras dan Perangkat Lunak ........................................................ 52

3.8.1 Pengembangan Sistem ............................................................................... 52

3.8.2 Implementasi Sistem .................................................................................. 53

BAB 4 IMPLEMENTASI DAN PENGUJIAN ................................................................................. 54

4.1 Implementasi ................................................................................................................. 54

4.1.1 Implementasi File Sistem ........................................................................... 54

4.1.2 Implementasi File Basisdata ....................................................................... 55

4.1.3 Implementasi Antarmuka ........................................................................... 60

4.1.4 Implementasi Tata Letak Dokumen Keluaran ............................................ 68

4.2 Pengujian ....................................................................................................................... 73

BAB 5 PENUTUP ...................................................................................................................... 85

5.1 Kesimpulan .................................................................................................................... 85

5.2 Saran .............................................................................................................................. 85

DAFTAR REFERENSI .................................................................................................................. 86

LAMPIRAN ............................................................................................................................... 87

viii

DAFTAR GAMBAR

Gambar 1.1 Model Waterfall .................................................................................................... 4

Gambar 2.1 Simbol-simbol Flowmap ......................................................................................... 7

Gambar 2.2 Perhitungan Biaya Produksi ................................................................................. 12 Gambar 2.3 Laporan Biaya Produksi ........................................................................................ 16 Gambar 3.1 Gambaran Sistem Berjalan ................................................................................... 21 Gambar 3.2 Gambaran Sistem Usulan ..................................................................................... 23 Gambar 3.3 Diagram Konteks .................................................................................................. 25

Gambar 3.4 DFD Level 0 ........................................................................................................... 26

Gambar 3.5 DFD Level 1 Proses 1.0 Master Data .................................................................... 27 Gambar 3.6 DFD Level 1 Proses 4.0 Data Biaya Produksi ........................................................ 27 Gambar 3.7 DFD Level 1 Proses 6.0 Laporan ........................................................................... 28 Gambar 3.8 DFD Level 2 Proses 1.1 Data Satuan Bahan .......................................................... 29 Gambar 3.9 DFD Level 2 Proses 4.1 Data Bahan Baku ............................................................. 29 Gambar 3.10 DFD Level 2 Proses 4.5 Data Karyawan .............................................................. 30 Gambar 3.11 Entity Relationship Diagram .............................................................................. 41 Gambar 3.12 Diagram Relasi Antar Tabel ................................................................................ 44 Gambar 3.13 Struktur Menu Admin ........................................................................................ 45 Gambar 3.14 Struktur Menu Produksi ..................................................................................... 46 Gambar 3.15 Struktur Menu Gudang ...................................................................................... 46

Gambar 3.16 Halaman Antarmuka Login ................................................................................. 47

Gambar 3.17 Halaman Antarmuka Admin ............................................................................... 47 Gambar 3.18 Halaman Antarmuka Produksi ........................................................................... 48 Gambar 3.19 Halaman Antarmuka Gudang ............................................................................. 48 Gambar 4.1 Halaman Login...................................................................................................... 60 Gambar 4.2 Halaman Home ..................................................................................................... 61 Gambar 4.3 Halaman Input Periode ........................................................................................ 61 Gambar 4.4 Halaman Upah Per Item ....................................................................................... 62

ix

Gambar 4.5 Halaman Input Bahan Baku .................................................................................. 62 Gambar 4.6 Halaman Input Satuan Bahan ............................................................................... 63 Gambar 4.7 Halaman Input Karyawan ..................................................................................... 63 Gambar 4.8 Halaman Input Data Akun .................................................................................... 64 Gambar 4.9 Halaman Input BBB ............................................................................................. 64 Gambar 4.10 Halaman Input Biaya Overhead ......................................................................... 65 Gambar 4.11 Halaman Input Biaya Penolong .......................................................................... 65 Gambar 4.12 Halaman Input Upah Karyawan ......................................................................... 66 Gambar 4.13 Halaman Input Persentase ................................................................................. 66 Gambar 4.14 Halaman Input Produk Jadi ................................................................................ 67 Gambar 4.15 Laporan Upah Karyawan .................................................................................... 68 Gambar 4.16 Laporan Persediaan............................................................................................ 68 Gambar 4.17 Laporan Biaya Bahan Baku ................................................................................. 69 Gambar 4.18 Laporan Biaya Penolong ..................................................................................... 70

Gambar 4.19 Laporan BOP ....................................................................................................... 70

Gambar 4.20 Laporan Harga Pokok Produksi .......................................................................... 71 Gambar 4.21 Jurnal .................................................................................................................. 72 Gambar 4.22 Buku Besar ......................................................................................................... 72 Gambar 4.23 Laporan Biaya Bahan Baku ................................................................................. 74 Gambar 4.24 Laporan Upah Karyawan .................................................................................... 74 Gambar 4.25 Laporan Biaya Penolong ..................................................................................... 76 Gambar 4.26 Laporan Biaya Overhead .................................................................................... 75 Gambar 4.27 Laporan HPP ....................................................................................................... 76 Gambar 4.28 Jurnal .................................................................................................................. 76

x

DAFTAR TABEL

Tabel 1.1 Jadwal Pengerjaan .................................................................................................... 5

Tabel 2.1 Simbol-simbol DFD ................................................................................................... 8 Tabel 2.2 Simbol-simbol Kamus Data ....................................................................................... 9 Tabel 2.3 Simbol-simbol ER-Diagram ....................................................................................... 9 Tabel 2.4 Jurnal Pemakaian Bahan Baku ................................................................................ 17 Tabel 2.5 Jurnal Biaya Tenaga Kerja ....................................................................................... 17 Tabel 2.6 Jurnal Biaya Overhead Pabrik ................................................................................. 17 Tabel 2.7 Harga Pokok Produk Jadi ........................................................................................ 17 Tabel 2.8 Jurnal Harga Pokok Persediaan .............................................................................. 18 Tabel 2.9 Buku Besar Persediaan Bahan Baku ....................................................................... 18 Tabel 2.10 Buku Besar Persediaan Produk Jadi ...................................................................... 18 Tabel 2.11 Buku Besar Persediaan Produk dalam Proses ...................................................... 18 Tabel 2.12 Buku Besar Produk dalam Proses –Biaya Bahan Baku.......................................... 19 Tabel 2.13 Buku Besar Produk dalam Proses-Biaya Tenaga Kerja ......................................... 19 Tabel 2.14 Buku Besar Produk dalam Proses-Biaya Overhead Pabrik.................................... 19 Tabel 2.15 Buku Besar Upah .................................................................................................. 20 Table 3.1 Kamus Data Periode ............................................................................................... 30

Tabel 3.2 Kamus Data Satuan Bahan ...................................................................................... 31 Table 3.3 Kamus Data Upah per Item ..................................................................................... 31 Tabel 3.4 Kamus Data Bahan Baku ......................................................................................... 31 Tabel 3.5 Kamus Data Karyawan ............................................................................................ 31 Table 3.6 Kamus Data Biaya Bahan Baku ............................................................................... 31 Tabel 3.7 Kamus Data Biaya Penolong ................................................................................... 32 Tabel 3.8 Kamus Data BOP ..................................................................................................... 32 Tabel 3.9 Kamus Data Biaya Gaji ............................................................................................ 32 Tabel 3.10 Kamus Data Persentase ........................................................................................ 32 Tabel 3.11 Kamus Data Produksi ............................................................................................ 32

xi

Tabel 3.12 Kamus Data Persediaan ........................................................................................ 33 Tabel 3.13 Spesifikasi Proses Periode .................................................................................... 33 Tabel 3.14 Spesifikasi Proses Input Satuan ............................................................................ 33 Tabel 3.15 Spesifikasi Proses Update Satuan ......................................................................... 34 Tabel 3.16 Spesifikasi Proses Delete Satuan .......................................................................... 34 Table 3.17 Spesifikasi Proses Persediaan ............................................................................... 34 Tabel 3.18 Spesifikasi Proses Produksi ................................................................................... 35 Tabel 3.19 Spesifikasi Proses Input Bahan ............................................................................. 35 Tabel 3.20 Spesifikasi Proses Update Bahan .......................................................................... 35 Tabel 3.21 Spesifikasi Proses Delete Bahan ........................................................................... 36 Tabel 3.22 Spesifikasi Proses BBB .......................................................................................... 36 Tabel 3.23 Spesifikasi Proses BOP .......................................................................................... 36 Tabel 3.24 Spesifikasi Proses Biaya Gaji ................................................................................. 37 Tabel 3.25 Spesifikasi Proses Input Karyawan ........................................................................ 37 Tabel 3.26 Spesifikasi Proses Update Karyawan .................................................................... 37 Tabel 3.27 Spesifikasi Proses Delete Karyawan ...................................................................... 38 Tabel 3.28 Spesifikasi Proses Upah Karyawan ....................................................................... 38 Tabel 3.29 Spesifikasi Proses Persentase Penyelesaian ......................................................... 38 Tabel 3.30 Spesifikasi Proses Laporan BBB ............................................................................ 39 Tabel 3.31 Spesifikasi proses Laporan BOP ............................................................................ 39 Tabel 3.32 Spesifikasi proses Laporan upah ........................................................................... 40 Tabel 3.33 Spesifikasi proses Laporan persediaan ................................................................. 40 Tabel 3.34 Spesifikasi proses Laporan HPP ............................................................................ 40 Tabel 3.35 Struktur Tabel ....................................................................................................... 42 Tabel 3.36 Tabel Rekening ..................................................................................................... 45 Tabel 3.37 Kebutuhan Hardware ........................................................................................... 52 Tabel 3.38 Kebutuhan Software ............................................................................................. 52

Tabel 3.39 Kebutuhan Hardware...........................................................................................53 Tabel 3.40 Kebutuhan Software ............................................................................................. 53

xii

Tabel 4.1 Implementasi File Sistem Master Data ................................................................... 54 Tabel 4.2 Implementasi File Sistem Persediaan ..................................................................... 54 Tabel 4.3 Implementasi File Sistem Produksi ......................................................................... 54 Tabel 4.4 Implementasi File Sistem Biaya Produksi ............................................................... 54 Tabel 4.5 Implementasi File Sistem Persentase Penyelesaian ............................................... 55 Tabel 4.6 Implementasi File Sistem Laporan .......................................................................... 55 Tabel 4.7 Implementasi Tabel Mst_Inventory ........................................................................ 55 Tabel 4.8 Implementasi Tabel Mst_Inventory_History .......................................................... 55 Tabel 4.9 Implementasi Tabel Mst_Satuan ............................................................................ 56 Tabel 4.10 Implementasi Tabel Mst_Periode......................................................................... 56 Tabel 4.11 Implementasi Tabel Mst_Aktivasi_Periode .......................................................... 56 Tabel 4.12 Implementasi Tabel Tr_Produksi_Produk ............................................................ 56 Tabel 4.13 Implementasi Tabel Mst_Persentase_Penyelesaian ............................................ 57

Tabel 4.14 Implementasi Tabel Tr_bb .................................................................................... 57 Tabel 4.15 Implementasi Tabel Tr_Gaji .................................................................................. 57 Tabel 4.16 Implementasi Tabel Tr_Overhead ........................................................................ 58 Tabel 4.17 Implementasi Tabel Mst_Cost_Per_Item ............................................................. 58 Tabel 4.18 Implementasi Tabel Mst_Karyawan ..................................................................... 58 Tabel 4.19 Implementasi Tabel Mst_Bulan ............................................................................ 58 Tabel 4.20 Implementasi Tabel Mst_Tahun ........................................................................... 59 Tabel 4.21 Implementasi Tabel Mst_Bahan_Baku ................................................................. 59 Tabel 4.22 Implementasi Tabel Tr_Penolong ......................................................................... 59 Tabel 4.23 Implementasi Tabel Akun ..................................................................................... 59 Tabel 4.24 Pengujian Login .................................................................................................... 77 Tabel 4.25 Pengujian Input Periode ....................................................................................... 77 Tabel 4.26 Pegujian Input Upah Per Item ............................................................................... 78 Tabel 4.27 Pengujian Input Bahan Baku ................................................................................. 78 Tabel 4.28 Pengujian Input Satuan Bahan .............................................................................. 78 Tabel 4.29 pengujian Input Karyawan .................................................................................... 79

xiii

Tabel 4.30 Pengujian Input Biaya Produksi ............................................................................ 79 Tabel 4.31 Pengujian Input Biaya Overhead........................................................................... 80 Tabel 4.32 Pengujian Input Upah Karyawan .......................................................................... 81 Tabel 4.33 Pengujian Persentase Penyelesaian ..................................................................... 81 Tabel 4.34 Pengujian Input Persediaan Masuk ...................................................................... 82 Tabel 4.35 Pengujian Input Persediaan Keluar....................................................................... 83 Tabel 4.36 Pengujian Input Biaya Penolong ........................................................................... 83 Tabel 4.37 Pengujian Input Produk Jadi ................................................................................. 84 Tabel 4.38 Pengujian Input Data Akun ................................................................................... 84

xiv

DAFTAR LAMPIRAN

Lampiran 1 SIUP .................................................................................................................... 87 Lampiran 2 Perhitungan Biaya Produksi................................................................................ 87 Lampiran 3 Invoice ................................................................................................................. 87