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MAKALAH “Siklus Akuntansi Restoran Bebek 86 Boss”
Pengantar Akuntansi
FAKULTAS EKONOMI

Dosen : Prodjo Sunarjanto S.E., M.Ak.
Anggota Kelompok : 1. Irfan Teguh Prima 1206253546 2. Afifah Anderrina 1206222244 3. Tasya Indah Martdhaniaty 1206266422

KATA PENGANTAR

Puji syukur kehadirat Tuhan Yang Maha Esa untuk berbagai macam nikmat, sehingga aktifitas hidup yang kita jalani ini akan selalu membawa keberkahan. Terima kasih kami ucapkan kepada dosen serta pihak-pihak yang telah membantu, baik bantuan berupa moriil maupun materiil, sehingga makalah ini terselesaikan dalam waktu yang telah ditentukan. Kami menyadari sekali, didalam penyusunan makalah yang berjudul “Siklus Akuntansi Restoran Bebek 86 Boss” ini masih jauh dari kesempurnaan. Untuk itu besar harapan kami jika ada kritik dan saran yang membangun dari pihak lain untuk lebih menyempurnakan makalah kami dilain waktu.
Harapan yang paling besar dari penyusunan makalah ini ialah agar makalah yang kami susun ini akan bermanfaat, baik untuk pribadi, teman-teman, serta orang lain sebagai tambahan dalam menambah referensi yang telah ada yang berkaitan dengan penelitian internal kontrol suatu perusahaan.

Depok, Oktober 2012

Penulis

DAFTAR ISI

KATA PENGANTAR…………………………………………………………………… i
Daftar isi………………………………………………………………………………….. ii
Pendahuluan……………………………………………………………………………… 1
Profil Perusahaan…………………………………………………………………………. 1
Siklus Akuntansi Perusahaan……………………………………………………………... 2
Kondisi Internal Kontrol Perusahaan…………………………………………………….. 2
Proses Pencatatan dalam Siklus Akuntansi………………………………………………. 2
Kesimpulan……………………………………………………………………………….. 3
Lampiran…………………………………………………………………………………. 4
Statement of Authorship………………………………………………………………….. 5

Pendahuluan Perusahaan sebagai entitas bisnis tentu memiliki sistem dalam keseharian perusahaan. Sistem dalam perusahaan terdiri dari banyak hal, salah satunya adalah sistem pencatatan dan akuntansi dari transaksi yang dilakukan perusahaan. Perusahaan yang baik memerlukan sistem akuntansi yang baik, sistem akuntansi tersebut disusun oleh pihak internal sesuai kebutuhan perusahaan. Sistem informasi akuntansi suatu perusahaan berguna untuk memberikan informasi terkait pemegang kepentingan perusahaan tersebut. Laporan keuangan akan menuntun pemegang kepentingan perusahaan dalam membuat kebijakan yang diperlukan untuk mencapai tujuan perusahaan itu. Sistem akuntansi dapat membantu pihak manajer untuk merencanakan dan mengendalikan operasional perusahaan. Hal ini juga disebut dengan internal kontrol. Internal kontrol adalah proses yang dijalankan pihak direksi, ataupun manajer yang didesain untuk memberikan keyakinan memadai tentang data-data di laporan keuangan perusahaan. Sistem kontrol internal suatu perusahaan haruslah baik dan tersusun rapi. Jika sistem internal kontrol perusahaan tersebut lemah kemungkinan terjadinya kesalahan, ketidakakuratan, dan kecurangan dalam perusahaan cukup besar. Internal kontrol berfungsi sebagai preventive control, pengendalian sebelum terjadinya suatu masalah dalam perusahaan. Lalu detective control, pengendalian setelah mengidentifikasi terjadinya masalah. Yang terakhir adalah corrective control, pengendalian dilakukan dalam rangka memperbaiki suatu kejadian.

Profil Perusahaan
Kami melakukan observasi terhadap restoran yang berlokasi di jalan akses UI, restoran tersebut bernama “Bebek 86 Boss”. Restoran ini adalah perusahaan dengan kepemilikan perseorangan. Pemilik dari restoran ini adalah Pak Iwan. Restoran ini telah memiliki 3 cabang, cabang yang pertama terletak di Pondok Gede, kemudian cabang yang kedua terletak di Jatibening dan cabang di Depok ini adalah cabang ketiga yang berdiri sejak tahun 2011. Restoran ini hanya menjual olahan bebek dan ayam. Restoran ini memiliki 5 pegawai di cabang Depok. Restoran ini beroperasi dari jam 11 siang sampai jam 11 malam dan beroperasi setiap hari. Tempat yang dipakai di tiap cabangnya masih berstatus sewa, dan pengeluaran sewa diurus oleh pemilik.

Siklus Akuntansi Perusahaan
Siklus akuntansi restoran “Bebek 86 Boss” ini tidak sempurna karena tidak melalui semua tahapan dalam siklus akuntansi yang seharusnya. Menurut observasi pemilik setiap harinya mengirimkan bahan-bahan yang dibutuhkan untuk diolah ke masing-masing cabang dan setiap cabang hanya bertugas mengolah bahan yang sudah disiapkan kemudian menjualnya kepada pelanggan. Siklus akuntansi yang terjadi di setiap cabang dimulai dari seorang pelanggan melakukan order hanya dilakukan pencatatan dengan nota, kemudian pesanan yang telah siap diantarkan kepada pelanggan, terakhir pelanggan yang selesai menyantap membayar pesanan tersebut di kasir. Kasir yang dimaksud adalah mesin kasir yang sudah terkomputerisasi sehingga data transaksi harian tersimpan secara otomatis dan dapat dengan mudah diambil laporan transaksi hariannya. Laporan yang dibuat oleh setiap cabang hanya berupa laporan hasil penjualan yang memuat transaksi yang terjadi dengan detail jenis makanan dan harga untuk makanan yang dipesan.

Kondisi Internal Kontrol Perusahaan
Pengawasan oleh pihak pemilik terhadap usahanya dilakukan oleh Pak Iwan yang datang minimal satu minggu sekali. Pak Iwan menunjuk satu orang pegawai yang cukup berpengalaman dan dapat dipercaya sebagai penanggung jawab untuk setiap cabang. Kepala pegawai mengawasi kinerja pegawai lainnya setiap hari. Kepala pegawai ini mengarahkan pegawai lainnya untuk menjalankan peraturan operasional dengan baik seperti datang tepat waktu, melayani pelanggan dengan baik, melakukan pencatatan pemesanan yang teratur, dan melakukan pengawasan agar tidak ada barang dagang yang disalah gunakan oleh pegawai lain. Kepala pegawai ini juga bertugas untuk melaporkan hasil penjualan serta menyetorkan uang penjualan setiap harinya kepada pemilik restoran tersebut. Kepala pegawai juga bertanggung jawab menyelesaikan masalah yang terjadi disetiap cabang contohnya ketika ada ketidaksesuaian terhadap menu yang dipesan dengan makanan yang disiapkan maka kepala pegawai harus segera mengatasi masalah tersebut, dan ketika terjadi ketidaksesuaian antara data yang ada dengan barang yang tersisa pada kenyataannya maka kepala pegawai harus melaporkannya, inilah bentuk dari internal kontrol yang dilakukan restoran “Bebek 86 Boss”.

Proses Pencatatan dalam siklus akuntansi a. Pembuatan dokumen dasar
Di restoran ini terdapat satu dokumen dasar yang digunakan oleh karyawan untuk mencatat menu yang dipesan oleh pelanggan, pegawai menggunakan nota untuk mencatat pesanan. Dan ketika pelanggan hendak membayar maka transaksi dicatat langsung melalui mesin kasir yang otomatis mencatat akun-akun dari transaksi tersebut. b. Pencatatan dalam jurnal umum dan jurnal khusus
Melalui mesin kasir yang otomatis pencatatan di restoran ini sudah terkomputerisasi. Tentunya jurnal yang dibuat oleh perusahaan ini sama untuk semua transaksi, yaitu kas pada pendapatan penjualan. Jika ada transaksi khusus lain yang membutuhkan kas dari mesin kasir maka akan dilakukan dengan mengkredit kas pada akun yang dibutuhkan. Sehingga dapat dikatakan bahwa prinsip akuntansi yang diterapkan oleh restoran ini adalah prinsip cash bassis, yaitu prisip yang mengakui pendapatan saat kas diterima, dan pengeluaran saat kas keluar c. Pencatatan dalam buku besar dan buku besar pembantu
Ketika kami melakukan observasi langsung ke cabang restoran ini, yang terletak di Depok, kami tidak mendapatkan informasi yang cukup tentang pembuatan kedua hal tersebut. Namun mengingat bahwa restoran ini sudah menggunakan mesin kasir otomatis, maka dapat disimpulkan bahwa kedua hal dasar diatas sudah ikut dibuat dalam laporan yang dibuat. d. Penyusunan laporan keuangan
Penyusunan laporan keuangan dipusatkan di pemilik, namun setiap cabang tetap melaporkan laporan tiap cabangnya ke pemilik. Setelahnya laporan keuangan akan diolah oleh pemilik dan staff khusus dalam hal akuntansi di restoran ini.

Kesimpulan Berdasarkan observasi langsung dan hasil analisis kami terhadap data-data yang didapat dari “Restoran Bebek 86 Boss”, dapat disimpulkan bahwa struktur perusahaan masih sangat sederhana. Sehingga hal ini berimplikasi pada siklus akuntansi yang belum lengkap dan juga masih menggunakan prinsip cash basis, yaitu mencatat pendapatan ketika kas diterima dan mencatat pengeluaran ketika kas keluar.

LAMPIRAN

Statement of Authorship
“Kami yang bertandatangan dibawah ini menyatakan bahwa makalah/tugas terlampir adalah murni hasil pekerjaan kami sendiri. Tidak ada pekerjaan oran lain yang kami gunakan tanpa menyebutkan sumbernya.
Materi ini tidak/belum pernah disajikan/digunakan sebagai bahan untuk makalah pada mata ajaran lain kecuali kami menyatakan dengan jelas bahwa kami menyatakan menggunakannya.
Kami yang memahami bahwa tugas yang saya kumpulkan ini dapat diperbanyak dan atau dikomunikasikan untuk tujuan mendeteksi adanya plagiarism.”

Mata Ajaran : Pengantar Akuntansi 1
Judul Makalah : Siklus Akuntansi Restoran Bebek 86 Boss
Tanggal : 25 Oktober 2012
Dosen : Prodjo Sunarjanto S.E., M.Ak.

Nama : Irfan Teguh
NPM : 1206253546
Tandatangan :

Nama : Afifah Anderrina
NPM : 1206222244
Tandatangan :

Nama : Tasya Indah Martdhaniaty
NPM : 1206266422
Tandatangan :

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