Friday, 5 September 2014

D’ Magank #4 : How the Situation of the Accounting Division

     Brave you self !. Because this is a serious episode. Really?. Hehehe Kidding. I just would like to tell you our activity in accounting division. Prior to that, let me Introduce members of accounting division that we always bother with many questions. Hehehe. Cekidot.


    Structurally, In PT. Huma Indah Mekar (BSP unit Lampung), Accounting Division is  under the department of Finance and Administration. Accounting division is managed by an Accounting Officer named Mr. Gianto which is in charge of recording financial event/ activities that runs in accordance with procedures of the company and Financial Accounting Standard. He is helped by seven clerk and one casier.  They are General Ledger clerk (Mr. Suparno), Payroll and Insurance clerk (Mr, Ojang and Mr. Subiyo), Costing clerk and Cash Bank clerk (Mr. Triono), Tax and Sales clerk (Mas  Wawan), Invoice clerk (Mba’ Rika), Inventory and Asset clerk (Mba’ Yenni).  They have their own jobdesk in accordance with the section they place. There are 4 sections as follows General Ledger Section, Costing Section, Tax and Sales Section. And Some clerks have a double job in two section. 

    General Ledger Section is accountable for creating journal entries and assembling supporting documentation, as well as for tracking the contents of accounts, creating portions of the financial statements, and writing related disclosures. General Ledger Section is filled by General Ledger clerk (Mr. Suparno), Invoice clerk (Mba’ Rika), Cashier (Mrs. Budi), Cash Bank clerk (Mas Triono) and Sales clerk (Mas Wawan). As for the jobdesk I did in my magank.
General Ledger clerk (Mr. Suparno) is in charge to control the account which has been inputed by other clerk and process the entries into Financial statement. Actually GL clerk is the center of data account. Cashier (Bu Budi) is in charge to take care of the cashflow of the company. Cash Bank  clerk (Mas Triono) is in charge to record and process cash bank account data. Other than as Cash Bank clerk, Mas Triono is also as Costing Clerk in costing section. Invoice clerk (Mba’ Rika) is in charge to take care of the invoice from supplier and aging schedule of the supplier. She also help cashier to prepare payment voucher which wil be liqudated by cashier then inputted by  Cash Bank clerk.  Sales clerk (Mas Wawan) is in charge to record and process sales account data and prepare sales statement.  Other than as Sales clerk, Mas Wawan is also as Tax clerk in Tax Section.
     Costing section is accountable for processing all cost activity data and preparing Cost of Good Sold. Costing Section is filled by Costing/processing cost clerk (Mas Triono), Estate/Field cost clerk (Mr. Suparno) , and Inventory clerk (Mba’ Yenni). 
       Costing Clerk is in charge to record, process and report cost activity data.  Field cost clerk (Mr. Suparno) help costing clerk in processing field cost data. Inventory clerk (Mba’ Yenni) is in charge to record, process and report inventory account data which will be allocated to the cost.
Tax section is accountable for preparing tax report which shall be submitted in Tax Office. Some taxes that should be reported are as follow Salary tax (PPh), Value added tax (PPN), Land and Building tax (PPB). Only one clerk in this section. He is Mas Wawan.
       Payroll and Insurance Section is accountable for rolling attendance of employee and processing the data into amount of salary and preparing jamsostek report of employee. There are two clerks in this section, Clerk I is Mr. Ojang and Clerk II is Mr. Subiyo. I just did one job in this section. It was input mandore book or attendance list of labour. It will be processed by software into their salary amount.
     Member of accounting division has compactness. And they want to give us a chance to involve in  their activity/ duty. Eventhought sometime we disturb them. But That’s why we could get along with them. Even Mr. Gianto as accounting Officer sometime come to our table make a chat and joke with us.
     In General Ledger section I was involved in the job of Every clerk. I often helped Mr Suparno to input Journal Voucher. Its Voucher for non cash journal. Mas Triono trained me input cash bank data. Mas wawan also let me to input local sales and teach me how to make sales tax invoice. Ms. Budi the cashier often asked for help to prepare payment for supplier and I and Mas wawan ever replaced her in her duty to Bank Rakyat Indonesia.
       In Costing section, I learn a lot about cost accounting in PT. HIM especially in how to determine COGS.  Taufik and Putu sometime help Mr. Suparno to prepare field cost report. Mba’ Yenni train me how to input material request and store issue voucher which functioned to record inventory used and remaining. Invetory used will be allocated to the cost in accordance with the location. Even I ever help to serve auditor who asked some document.
In Tax Section, I was involved in some job such as  Make proof of income tax cut (PPh) articles 21, 23; prepare SPT (Surat Pemberitahuan) Pph 21, 23, 26, 4 ayat 2; prepare SPT PPN (Value Added Tax). Once I ever accompany Mas wawan to report SPT of all Taxes to the Tax Office in Kota Bumi that the trip toke three hours.
       And In Payroll and Insurance Section I just did one job. It was input attendance of employee from mandore note.  especially attendance of Tappers who are paid per day. Input System in Accounting Division use two software, Oracle and Microsoft Excel. Oracle is integrated accounting information system which I has learned in campus, so does Microsoft Excel. But I found different thing here. They taught me how to use them, whereas most of them are not graduated from accounting major, even not graduated from college. Hm, that’s why Imam Syafi'i said "knowledge is spreading, no matter who spreads."
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