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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA
TOKO BANGUNAN “BATHAMAS”
Oleh:
Suriani K S 04131133304
FAKULTAS EKONOMI & BISNIS
UNIVERSITAS AIRLANGGA
TAHUN PELAJARAN 014!01"
J#$ Air#an%%a 4!& Sura'a(a)*+#,$ -031. "033&4
/+'i*+ 222$unair$a$i +!5ai# in6786+$unair$a$i
DAFTAR ISI
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Ha#a5an Juu#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ i
Da6*ar Ii$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ii
Ka*a P+n%an*ar$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ i9
A'*ra:$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 9
Ba' 1 P+na;u#uan
1$1$ La*ar B+#a:an% Maa#a;$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1
1$$ Ru5uan Maa#a;$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
1$3$ Tu<uan P+n+#i*ian$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
1$4$ Man6aa* ,+n+#i*ian$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
1$4$1 Man6aa* T+7ri*i$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
1$4$ Man6aa* Pra:*i$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
Ba' Tin<auan Pu*a:a$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 3
$1 Lanaan T+7ri$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 3$1$1$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$Si*+5 In67r5ai
A:un*ani$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 3
$1$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$K75,7n+n Si*+5
In67r5ai A:un*ani$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 3
$1$3$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$Kara:*+ri*i: Si*+5
In67r5ai A:un*ani$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 4
$1$4$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$Tu<uan an
K+%unaan Si*+5 In67r5ai A:un*ani$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 4
$1$"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$Si*+5 In67r5ai
A:un*ani P+n<ua#an$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "
$1$&$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$Si*+5 In67r5ai
A:un*ani P+n<ua#an Tunai$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "
Ba' 3 Hai# an P+5'a;aan$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
3$1 Ga5'aran U5u5 ,+rua;aan$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ =
3$1$1 O'<+: P+n+#i*ian$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ =3$1$ S*ru:*ur Or%aniai P+rua;aan$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ =
2
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3$ Si*+5 an Pr7+ur P+n<ua#an Tunai$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 10
3$$1 F#72;ar*$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 10
3$$ DFD$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 11
3$$3 ERD$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 13
3$3 P+r'ai:an A*a K+#+5a;an$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 13
Ba' 4 Si5,u#an Dan Saran
"$1$Si5,u#an$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1=
"$$Saran$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1=
Da6*ar Pu*a:a$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1>
3
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KATA PENGANTAR
Pu<i (u:ur ,+nu#i ,an<a*:an :+;aira* Tu;an ?an% Ma;a Ea@ (an% a*a '+r:a* an
ra;5a*!N(a +;in%%a ,+nu#i a,a* 5+n(+#+ai:an ,+n(uunan 5a:a#a; *+n*an% “Ana#ii an
P+ranan%an Si*+5 In67r5ai P+n<ua#an Tunai ,aa T7:7 Ban%unan “BATHAMAS”
Da#a5 5a:a#a; ini@ ,+nu#i 5+n%ua,:an *+ri5a :ai; :+,aa ,i;a:!,i;a: (an% 5+5'an*u
5+n(+#+ai:an ,+nu#ian 5a:a#a;
1$ Dr$r+r$,7#$D+''( Ra*na Dani+#@ AK +#a:u 7+n 5a*a :u#ia; i*+5 in67r5ai a:un*ani
(an% *+#a; 5+#uan%:an 2a:*u@ *+na%a an ,:iran a#a5 ,+#a:anaan 'i5'in%an an
,+n%ara;an a#a5 ran%:a ,+n(+#+aian ,+n(uunan 5a:a#a; ini
$ Para narau5'+r (an% *+#a; '+r+ia 5+5'+ri:an in67r5ai (an% i,+r#u:an +5i
:+#+n%:a,an an *+r+#++i:ann(a 5a:a#a; ini
3$ T+5an!*+5an :+#a N (an% *+#a; 5+5'an*u :+*i:a ,+nu#i 5+n%;aa,i :+u#i*an a#a5
,+n(uunan 5a:a#a;
4$ Tia: #u,a :+,aa :+ua 7ran% *ua an :+#uar%a ,+nu#i (an% +nan*iaa 5+n7r7n% an
5+n7a:an a%ar 5a:a#a; ini a,a* +#+ai$
P+nu#i 5+n(aari 'a;2a 5a:a#a; ini 5ai; <au; ari +5,urna$ Un*u: i*u ,+nu#i '+r;ara,
aan(a :ri*i: an aran +5i ,+n(+5,urnaan 5a:a#a; ini$ S+57%a ,+5'ua*an 5a:a#a; ini
5+5'+ri 5an6aa* (an% +'+ar!'+arn(a 'a%i ,+nu#i 5au,un ,ara ,+5'aa$
Sura'a(a@ 1" O:*7'+r 014
P+nu#i
Suriani K S
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ABSTRAK
P+n+#i*ian ini '+r*u<uan un*u: 5+n%+*a;ui :+#+5a;an an :+'ai:an a#a5 ,+n+ra,an
i*+5 a:un*ani ,+n<ua#an *unai ,aa T7:7 Ban%unan “BATHAMAS”$ P+n+#i*ian ini i#a:ana:an
+n%an M+*7+ +:ri,*i6 ana#ii 5+#a#ui ,+n+:a*an *ui :au (ai*u 5+*7+ (an% 5+5'+ri:an
%a5'aran +ara i*+5a*i an a:ura* 5+n%+nai 6a:*a@i6a* an ;u'un%an an*ar 6+n75+na (an%
i*+#i*i a#a5 ,+rua;aan$ Hai# ,+n+#i*ian 5+nun<u::an 'a;2a i*+5 ,+n<ua#an *unai i *7:7 ini
ua; 5+5aai@ na5un 5ai; aa '+'+ra,a :+#+5a;an (an% ;aru i,+r'ai:i@ an*ara #ain
1$ Tia: aa ,+5ia;an 6un%i ari 'a%ian ,+n<ua#an@ :air@ an :+uan%an$
$ Kair 5+na,a*:an *u%a@ *an%%un% <a2a'@ an 2+2+nan% %ana$
3$ Tia: aa 'a%ian (an% 5+n%++: ,+r+iaan$
4$ La,7ran P+n<ua# Tunai ;an(a i'ua* 1 un*u: ,i5,inan@ +;in%%a *ia: 'ia i#a:u:an
,+n%++:an #+'i; #an<u* 7#+; 'a%ian :+uan%an$
Dari :+#+5a;an (an% 5unu# *+r+'u*@ i;ara,:an ,+rua;aan a,a* 5+nin%:a*:an
+6ii+ni an +6+:*i9i*a i*+5n(a@ a#a; a*un(a +n%an ,+5ia;an 6un%i@ *u%a@ an 2+2+nan%
ari 'a%ian :air@ ,+n<ua#an@ 5au,un 'a%ian :+uan%an$
Kata Kunci: Penjualan Tunai Si!te" In#$%"a!i Auntan!i Pen'en(alian Inte%n
5
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BAB )
PENDA*ULUAN
)+) Lata% Belaan' Ma!alah
S+*ia, ,+rua;aan a:an '+ru,a(a un*u: 5+na,ai *u<uan an ;ara,ann(a +n%an
+6+:*i6 an +6ii+n$ E6+:i6 an +6ii+n ,+rua;aan an%a* *+r%an*un% ,aa 'ai: 'uru:n(a
,+n%+#7#aan ,aa ,+rua;aan i*u +niri$ P+n%+#7#aan (an% 'ai: ,+r#u iu:un% +n%an
'+'+ra,a i*+5 (an% 5+n%a*urn(a@ 'ai: a#a5 ,+r+nanaan@ ,+#a:anaan an
,+n%+na#iann(a$
P+n<ua#an 5+ru,a:an :+%ia*an u*a5a ua*u ,+rua;aan$ Diaari a*au *ia:@
,+n<ua#an an%a* 5+5+%an% ,+ran ,+n*in% 'a%i :+#an%un%an ;iu, ,+rua;aan@ 'a%i
,+rua;aan a%an% 5au,un <aa$ Sua*u ,+rua;aan a:an 5+n%a#a5i :7#a, <i:a *ia: aa
,+n<ua#an$ O#+; :ar+na i*u@ i'u*u;:an i*+5 in67r5ai ,+n<ua#an (an% 5+5aai un*u:
5+nun<an% :+%ia*an *+r+'u*$
P+n+#i*ian ini 5+n%a5'i# 7'<+: T7:7 Ban%unan “BATHAMAS”$ Da#a5 2a:*u (an%
r+#a*i6 in%:a*@ *7:7 ini *+#a; a,a* '+r:+5'an% +n%an ,+a*$ S+irin% +n%an ;a# *+r+'u*@
*rana:i (an% *+r<ai a:an +5a:in 'an(a: ,u#a$ Sa#a; a*u *rana:i u*a5an(a aa#a;
i:#u ,+n<ua#an *unai$
P+n<ua#an *unai i T7:7 Ban%unan “BATHAMAS” ini 5ai; 5+n%%una:an i*+5
5anua#$ Da#a5 ,+#a:anaan(a@ i*+5 ini an%a* r+n*an *+r;aa, Human Error $ Da#a5
ii*+5 ,+na*a*an a:un*ani +ara ++r;ana 5+n%a:i'a*:an a*a (an% i;ai#:an :uran%
+6+:*i6 an +6ii+n +;in%%a *+r<ai :+u#i*an a#a5 5+5'ua* #a,7ran ,+n<ua#an an u#i*
5+n+5u:an :+a#a;an (an% *+r<ai a#a5 ,+na*a*an
B+raar:an a#aan *+r+'u*@ 5a:a ia5'i##a; <uu# “ANALISI SISTEM
INFORMASI AKUNTANSI PENJUALAN TUNAI PADA TOKO BANGUNAN
SENTOSA”$
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)+, Ru"u!an Ma!alah
B+raar:an #a*ar '+#a:an% 5aa#a; *+r+'u*@ 5a:a ru5uan 5aa#a; a,a*
iru5u:an +'a%ai '+ri:u*
1$ Ba%ai5ana:a; i*+5 in67r5ai a:un*ani ,+n<ua#an *unai (an% i*+ra,:an 7#+;
T7:7 Ban%unan “BATHAMAS” $ A,a:a; *+ra,a* :+#+5a;an ,aa i*+5 ,+n<ua#an *unai *+r+'u*
)+- Tujuan Penelitian
B+raar:an ru5uan 5aa#a; *+r+'u*@ 5a:a *u<uan ,+n+#i*ian a,a* iru5u:an
+'a%ai '+ri:u*
1$ M+n%+*a;ui Si*+5 in67r5ai a:un*ani ,+n<ua#an *unai (an% i*+ra,:an 7#+; T7:7
Ban%unan “BATHAMAS”$ M+n%+*a;ui :+#+5a;an ,aa i*+5 in67r5ai a:un*ani ,+n<ua#an *unai T7:7
Ban%unan “BATHAMAS”
)+. Man#aat Penelitian
)+.+) Man#aat Te$%iti!
P+n+#i*ian ini i;ara,:an a,a* 5+na5'a; in67r5ai@ 2a2aan@ an
,+n%+*a;uan 5+n%+nai i*+5 in67r5ai a:un*ani ,+n<ua#an *unai 'a%i ,i;a:!
,i;a: (an% *+r:ai*
)+.+, Man#aat P%ati!
P+n+#i*ian ini i;ara,:an '+r5an6aa* un*u:
1$ Ba%i ,+nu#i +'a%ai ;ai# ,+n+#i*ian ini a,a* 5+na5'a; an 5+n+ra,:an
i#5u ,+n%+*a;uan (an% *+#a; ia,a* +r*a 5+5'+ri:an ua*u 2a2aan
un*u: '+r6i:ir an '+r'ua* a#a5 5+n%ana#ii i*+5 in67r5ai a:un*ani$
$ Ba%i ,+rua;aan +'a%ai *a5'a;an in67r5ai an auan un*u: ,+r'ai:an
:+#+5a;an i*+5 ,+n<ua#an *unain(a$
BAB ,
TIN/AUAN PUSTAKA
2
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,+) Lan(a!an Te$%i
,+)+) Si!te" In#$%"a!i Auntan!i
M+nuru* G+7r%+ H$ B7nar an /i##ia5 S$ H77,277 (an% i*+r<+5a;:an 7#+;
Ju#ian*7 A$ Sa,u*ra -00& 3. “Si*+5 In67r5ai A:un*ani aa#a; :u5,u#an u5'+r a(a +,+r*i 5a(ara:a* an
,+ra#a*an (an% iranan% un*u: 5+n%u'a; a*a :+uan%an an a*a #ainn(a :+ a#a5
in67r5ai$ In67r5ai *+r+'u* i:75uni:ai:an :+,aa ,ara ,+5'ua* :+,u*uan$ Si*+5
In67r5ai A:un*ani 5+#a:u:an ;a# *+r+'u* +n%an i*+5 5anua# a*au 5+#a#ui i*+5
*+r:75,u*+riai
“Si*+5 In67r5ai A:un*ani ia#a; u'i*+5 ari i*+5 in67r5ai (an% '+r*u<uan
un*u: 5+n%u5,u#:an@5+5,r7+@ an 5+#a,7r:an in67r5ai (an% '+r;u'un%an +n%an
a,+: :+uan%an ua*u :+<aian 'ini”$ -G+#ina an Du##@ 00=14.
M+nuru* Barr( E$ Cu;in% (an% i:u*i, an ia#i; 'a;aa:an 7#+; La Mi<an A;ar
Suan*7 -003. 5+n%a*a:an 'a;2a Si*+5 in67r5ai a:un*ani 5+ru,a:an +,+ran%:a*
u5'+r 5anuia an 57a# a#a5 7r%aniai@ (an% '+r:+2a<i'an un*u: 5+n(a<i:an
in67r5ai :+uan%an an <u%a in67r5ai (an% i,+r7#+; ari ,+n%u5,u#an an 5+5,r7+
a*a$
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an a#in% '+rin*+ra:i un*u: 5+na,ai *u<uan$ Si*+5 5+5i#i:i u'i*+5 ia#a5n(a@ (an%
5+#a:u:an 6un%i :;uu un*u: 5+nu:un% i*+5 -R75n+(@Mar;a## S*+in'ar*@ 000
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a*a 5+n%+nai a:*i9i*a!a:*i9i*a 7r%aniai$
3$ Da*a 5+n%+nai 7r%aniai an ,r7+!,r7+ 'inin(a$
4$ P+ran%:a* #una: i%una:an un*u: 5+5,r7+ a*a 7r%aniai$
3
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in67r5ai$
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a#a5 i*+5 in67r5ai a:un*ani$
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M+nuru* R75n+( -00&&.@ :ara:*+ri*i: In67r5ai (an% 'ai: & ;a# (ai*u
a$ R+#+9an*
In67r5ai (an% aa a,a* 5+n%uran%i :+*ia:,a*ian@ 5+na5'a; ,+n%+*a;uan un*u:
5+5,r+i:i a*au 5+5a*i:an ,r+i:i!,r+i:i +'+#u5n(a$
'$ R+#ia'#+In67r5ai '+'a ari :+a#a;an an a,a* 5+nun<u::an :+<aian a*au a:*i9i*a ari
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4
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,+)+1 Si!te" In#$%"a!i Auntan!i Penjualan
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*unai@ i5ana 'aran% 'aru i+ra;:an 7#+; 'a%ian ,+n%iri5an :+,aa ,+5'+#i +*+#a;
'a%ian :aa 5+n+ri5a uan% *unai ari ,+5'+#i” -J7+,;@ 1>>&4.
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:ar+na aan(a ,r7+ ,+r*u:aran 'aran% +n%an 5+2a<i':an ,+5'+#i 5+5'a(ar
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Uni* 7r%aniai (an% *+r:ai* +n%an i*+5 ,+n<ua#an *unai@ (ai*u
1$ Ba%ian 7r+r ,+n<ua#an
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BAB III
*ASIL DAN PEMBA*ASAN
-+) Ga"3a%an U"u" 0e%u!ahaan
-+)+) O3je Penelitian
O'<+: ari ,+n+#i*ian ini aa#a; T7:7 Ban%unan “BATHAMAS” (an% *+r#+*a: i
Ja#an K+iri K+r*77n7@ Sura'a(a
T7:7 Ban%unan “BATHAMAS” iiri:an ,aa *a;un 010 7#+; ,+5i#i:n(a@ (a:ni
Ba,a: Da9i San*77@ (an% 5+ru,a:an ua;a a5,in%an ia5,in% ua;a u*a5an(a
+'a%ai :7n*ra:*7r$T7:7 ini 5+n(+ia:an an 5+n<ua# 'a;an!'a;an 'an%unan +,+r*i %+n*+n%@ :+ra5i:@
+5+n@ ,a:u@ ##$ T7:7 ini *+#a; 5+n%a#a5i ,+r:+5'an%an (an% ,+a* +<a: ,+r*a5a :a#i
iiri:an$ Diu:un% 7#+; #+*a:n(a (an% *ra*+%i@ i +:a* <a#an ra(a@ *7:7 ini *+#a; i:+na#
7#+; 5a(ara:a*$ Kar(a2an i T7:7 Ban%unan “BATHAMAS” '+r<u5#a; 4 7ran%$
-+)+, St%utu% O%'ani!a!i Pe%u!ahaan
Sua*u ,+rua;aan ;aru 5+5,un(ai ua*u *ru:*ur 7r%aniai@ :ar+na *ru:*ur
7r%aniai 5+ru,a:an ua*u :+ran%:a (an% a,a* 5+nun<u::an ,7#a ;u'un%an ian*ara
6un%i!6un%i@ *u%a@ 2+2+nan%@ an *an%%un% <a2a' 5ain%!5ain% an%%7*a 7r%aniai
5+n<ai <+#a@ +;in%%a *ia: *+r<ai *u5,an% *ini; a#a5 ,+#a:anaan *u%an(a 5ain%!
5ain%$
S+*ia, an%%7*a 7r%aniai a,a* +n%an 5ua; 5+5a;a5i *u%a (an% ;aru
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,+rua;aan a,a* '+r<a#an +n%an #anar$ S+#ain i*u@ +n%an aan(a *ru:*ur 7r%aniai
(an% 'ai:@ 5a:a a:an *+ri,*a :+r<aa5a an ;u'un%an :+r<a (an% +rai an*ar an%%7*a
7r%aniai an an*ar 'a%iana#a5 7r%aniai$
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Pimpinan Perusahaan
Keuangan
%a5'ar $1
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Aa,un ,+n<a'aran *u%a@ 2+2+nan%@ an *an%%un% <a2a'
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un*u: 5+n%a2ai@ 5n%ara;:an@ an '+r*an%%un% <a2a' a*a #a,7ran ,+5'u:uan$
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4$ Kar(a2an
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9
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Fl$4cha%t
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K+*+ran%an
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• LPT La,7ran P+n<ua#an Tunai
K+*+ran%an 'a%ian
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• Kair 5+n+ri5a 7r+r ari ,+#an%%an$
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13
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15
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Ga"3a% -+, U!ulan Fl$4cha%t T$$ Ban'unan 6BAT*AMAS7
16
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Uu#an ,+r'ai:an i*+5 ,+n<ua#an *unai (an% ia<u:an aa#a; +'a%ai '+ri:u*
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BAB 4
SIMPULAN DAN SARAN
.+) Si"0ulan
B+raar:an ;ai# ,+n+#i*ian (an% i#a:u:an@ 5a:a i5,u#an (an% a,a* ia5'i# ari ,+n+#i*ian
ini aa#a;
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:+a#a;an$
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.+, Sa%an
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'a%ian ,+n<ua#an@ :air@ an :+uan%an$
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DAFTAR PUSTAKA
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20
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