ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM OF PURCHASE OF CREDIT SPARE PARTS IN PT. SUMBER BATU

Daniel Pangondian, Setyo Riyanto

Mercu Buana University, Jakarta, Indonesia Mercu Buana University, Jakarta, Indonesia

Email: [email protected] and [email protected]

ARTICLE INFO ABSTRACT

Date received : 20 August 2020 Revision date : 01 November 2020 Date received : 11 November 2020 Keywords: Information System Accounting Credit Purchases Internal Control Systems

This research was conducted at PT. Sumber Batu which is engaged in contracting. Activities carried out by the company, one of which is the purchase of spare parts on credit. The implementation of the accounting system for purchasing spare parts on credit has not yet fully carried out activities in accordance with internal controls. Data collection was carried out using interview and observation techniques. The analysis conducted was a qualitative descriptive analysis by analyzing and designing Flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), and Normalization. Based on research that has been done, researchers can draw the conclusion that there is no duplication of functions applied to the procedure for purchasing spare parts on credit.

INTRODUCTION

Anastasia Along with the development of increasingly sophisticated science and technology in this modern era, business competition between companies is getting tougher, so that every company is required to improve work quality, service quality, and data accuracy. In the corporate environment, information technology is needed to help facilitate operational activities to be effective and efficient in various aspects. (Anastasia Diana & Lilis Setiawati, 2011)

Accounting information system (AIS) is a system where documents are produced through an integrated / interconnected process. In SIA, there are four types of systems in it, one of which is the expenditure cycle, which is events related to the acquisition of goods and services from other entities and the payment of related obligations. One part of the expenditure cycle is purchasing. (Anggita Putri, Mega, 2013). Whether it's purchasing raw materials for the type of manufacturing company or purchasing products for the type of trading company. Purchase transactions involve parts of demand (warehouse), purchases, receipts, accounts payable, finance, and accounting. (Bodnar & Hopwood, 2004).

PT. Sumber Batu is a contracting company that has contributed to the development of various sectors such as the construction of highways,

railways, docks, runways, tunnels and buildings. Many activities carried out by the company, one of which is the purchase of raw materials (stone ash, scrining, split), asphalt, fuel oil, and spare parts. Purchasing activities carried out by PT. Sumber Batu to support production which aims to meet consumer needs.

The design of accounting information systems for credit purchases and good internal control will give good results. Therefore, the author would like to research a purchasing accounting information system with the title "Analysis and Design of Accounting Information Systems of Purchasing Spare Parts in Credits in. PT Sumber Batu ". The purpose of writing this thesis is:

1. To find out the accounting information system for credit purchases applied to PT. Sumur Batu.

2. To find out the accounting information system for credit purchases applied to PT. Sumber Batu is in accordance with the Internal Control System (SPI).

3. To make the design of accounting information systems for purchasing credit at PT. Sumur Batu.

METODE

The object of research used by the author is PT. Sumber Batu whose business activities are engaged in the contractor having its address at Jl. Raya Bekasi Km 23,5 Cakung - East Jakarta.

Data in the form of primary data sourced from PT. Sumur Batu. The data used are qualitative data consisting of:

a. A brief history of PT. Sumur Batu

b. The organizational structure of PT. Sumur Batu

c. Purchasing documents used by PT. Sumur Batu

d. PT. Sumur Batu

Data collection methods used to obtain and support the writing of this thesis are interviews with the parties concerned in this case the parts of the company that carry out activities related to credit purchases and make observations by observing directly an activity that is being carried out related to the credit purchase system .

The analytical tool used is a qualitative description analysis that is an analysis using data obtained by the author then compared with theories. Based on the analysis that has been made, then the writer tries to give a proposed solution. The stages are as follows:

1. System Analysis

Conduct an investigation (initial inspection) and system survey to collect data about the accounting system for credit purchase transactions at PT. Sumur Batu.

2. System Design

This stage designs the system by making flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), and normalization.

RESULTS AND DISCUSSION

A. Credit Spare Parts Purchasing System Procedures Applied by PT. Sumur Batu

1. Warehouse Section

The warehouse section checks the stock of goods, if the stock of goods in the warehouse has reached a minimum stock, then the head of the warehouse makes a Request for Goods (SPB) of 2 sheets, SPB sheet 1 is submitted to the purchasing department and SPB sheet 2 is archived permanently.

2. Purchasing department

Receive SPB sheet 1 from the warehouse, then the purchase makes a Purchasing Order (PO) of 4 sheets, PO sheet 1 is given to suppliers, PO sheet 2 to the accounting department, PO sheet 3 is archived, and PO sheet 4 to the goods receipt section.

After the goods are received, the purchasing department receives LPB sheet 1 from the receipt of goods and the Invoice completed with SJB and PO sheet 1 from

suppliers to be matched between PO sheets 3 and SJB from suppliers, then recorded on the Debt Card. After that, 3 sheets of Invoice Receipt (TTF), sheet 1 TTF is given to the supplier, sheet 2 TTF along with the Debt Card, Invoice, SJB, and sheet 1 PO is given to the financial department, and sheet 3 TTF is archived permanently.

3. Goods Receipt Section

The receipt of goods receives PO sheet 4 from the purchase. Then the receipt of goods matches the goods sent by the supplier between the Goods Road Letter (SJB) and PO sheet 4. After that make a Goods Receipt Report (LPB) of 3 sheets, LPB sheet 1 to the purchase section, LPB sheet 2 to the accounting department, LPB sheet 3 to the fixed archived section and SJB is given to the supplier to match it back to the purchasing section.

4. Financial department

The finance department accepts TTF sheet 2 accompanied by Debt Cards, Invoices, SJB, and PO sheets 1 of the subsequent purchase section checked and matched. Then the finance department opens demand deposits according to the due date (45 days after the TTF is received by the purchasing department). When demand deposits received by suppliers are disbursed according to the due date, the financial department makes 2 pieces of Cash Proof (BK), 1 sheet BK is given to the accounting department, 2 sheet BK is given to the supplier, and 2 sheet TTF along with Invoice, SJB, PO sheet 1 is archived fixed, and the Debt Card is given back to the purchasing department.

5. Accounting Section

Receive PO sheet 2 from the purchasing department, LPB sheet 1 from the goods receipt section, and BK sheet 1 from the financial department. Then the accounting department will do the journaling.

Warehouse Section

START

Memeriksa persediaan

Kartu Gudang

Membuat SPB 2 lembar

SPB 2

SPB 1

SPB : Surat Permintaan Barang 1

N

Figure 4.1 Credit Purchase Procedures in the Warehouse Section

Purchasing department

1 x 4 Supplier 8

PO 1

PO 3 LPB 1 SJB

SPB 1 Kartu

Faktur Hutang

N

Membuat PO Mencocokkan

4 lembar PO lembar 3

dengan SJB

PO 4

SPB 1 Dicatat di

PO 3 Kartu Hutang

PO 2

PO 1

2 Kartu

N Hutang

3 N

Supplier

x Membuat TTF

3 lembar

PO 2

TTF 2

TTF 1

Kartu PO 1

Hutang SJB

SPB : Surat Permintaan Pembelian Faktur

PO : Purchasing Order TTF 2

LPB : Laporan Penerimaan Barang Supplier

SJB : Surat Jalan Barang TTF : Tanda Terima Faktur

6 N

Figure 4.2 Credit Purchasing Procedures in the Purchasing Section

Goods Receipt Section

2 Supplier

Bersama barang

PO 4 SJB

Mencocokkan barang dengan dokumen

Membuat LPB 3 lembar

PO : Purchasing Order SJB : Surat Jalan Barang

LPB : Laporan Penerimaan Barang LPB 2 LPB 1

LPB 3

PO 4

SJB

4 5

Supplier

N

Figure 4.3 Credit Purchase Procedures in the Goods Receipt Section

Financial department

6 x

PO 1 Giro

Kartu SJB

Hutang Faktur

TTF 2

Membuat BK 2 lembar

Giro

Diperiksa dan BK 2

dicocokkan antara

dokumen dan kartu BK 1

hutang Kartu PO 1

Hutang SJB

Jatuh tempo 45 hari

Membuka Giro setelah TTF diterima oleh Faktur 7

sesuai tanggal bagian pembelian 8 TTF 2 Supplier

jatuh tempo

Giro

N

TTF : Tanda Terima Faktur SJB : Surat Jalan Barang

x PO : Purchasing Order

BK : Bukti Kas

Figure 4.4 Credit Purchasing Procedures in the Financial Bgaian

Accounting Section

3 5 7

PO 2 LPB 2 BK 1

Melakukan penjurnalan

Jurnal

PO : Purchasing Order

LPB : Laporan Penerimaan Barang

BK : Bukti Kas END

Figure 4.5 Credit Purchasing Procedures in the Accounting Section

B. Purchasing Internal Control System

After the authors examined PT. Sumber Batu and analyzing the accounting information system for purchasing spare parts on credit, the authors found that there is no concurrent function applied to the purchasing system for spare parts on credit. But there are weaknesses of the basic elements of internal control in purchasing spare parts on credit that are applied to PT. Stone Resources are:

Table 4.1

Deviations from the Elements of the Internal Control System Hall (Hall, 2001)

No.	SPI elements	Form of Activity Irregularities
1	Authorization System and Recording Procedure	- There was an error recording the Invoice Receipt (TTF) in the purchasing section.
2	Healthy Practices	- Not using numbered print form. - The purchasing department does not make a Price Request Request Letter (SPPH). - Some forms are not made in duplicate as many parts are related to the procedure.

C. SIA Evaluation of Credit Purchases at PT. Sumur Batu

After the authors know the procedures and accounting systems that run on PT. Sumber Batu, the authors evaluate that:

1. There are 5 functions in the credit purchase system at PT. Sumber Batu, namely the warehouse function, purchasing function, revenue function, financial function, and accounting function.

2. Information system purchasing procedures for spare parts on credit at PT. Sumber Batu has gone well.

3. The purchasing department does not make a Price Request Request Letter (SPH).

4. The receipt of goods does not copy the invoice as much as the part related to the procedure received from the supplier.

5. The receipt of goods does not give the goods to the warehouse for storage.

D. Proposed Credit Part Purchase System Procedure

1. Warehouse Section

The warehouse section checks the stock of goods, if the stock of goods in the warehouse has reached a minimum stock, then the head of the warehouse makes a Request for Goods (SPB) of 2 sheets, SPB sheet 1 is submitted to the purchasing department and SPB sheet 2 is archived permanently.

2. Purchasing department

Receive SPB sheet 1 from the warehouse, then the purchase makes a Request for Price Request (SPPH) of 1 sheet given to suppliers. After getting the Price Offer Letter (SPH) from the supplier, then this part makes a purchase order for goods in the form of spare parts that will be ordered by making a Purchasing Order (PO) of 5 sheets, PO sheet 1 sent to the supplier, PO sheet 2 to the accounting department, PO sheet 3, SPB sheet 1, and SPH are fixed, PO sheet 4 to the receipt of goods, and PO sheet 5 to the financial section.

3. Goods Receipt Section

The receipt of goods receives PO sheet 4 from the purchase. Then receive goods sent from suppliers that are accompanied by a Goods Road Letter (SJB) and Invoice, then match PO sheet 4, SJB, and Invoice with goods received. After that the receipt of goods copies the invoice given by the supplier as many as 3 sheets for archiving. After that, the receipt of goods makes a 4-page Goods Receipt Report (LPB), sheet 1 LPB and copy of invoice 1 with goods given to the warehouse, sheet 2

LPB and copy 2 invoices to the accounting department, sheet 3 LPB, original invoice, PO sheet 4, and the SJB is archived, LPB sheet 4 is given to suppliers, and invoice copy 3 to the finance department.

4. Financial department

After receiving a copy of invoice 3 from the receipt of goods, payment will be made based on the due date by first matching the copy of invoice 3 with PO sheet 5. After that making 2 pieces of Cash Proof (BK), 1 sheet BK accompanied by sheet 5 PO and copy of invoice 3 will be archived fixed, BK sheet 2 is given to the accounting department to record.

5. Accounting Section

The accounting department receives PO sheet 2 from the purchasing department, LPB sheet 2 and invoice copy 2 from the goods receipt section, as well as BK sheet 2 from the finance section. After that the documents are matched and then journalizing, then filing the documents.

Warehouse Section

START 5

Bersama barang

Memeriksa F. Copy 1

persediaan LPB 1

Kartu

Gudang N

Membuat SPB 2 lembar

SPB 2

SPB 1 SPB : Surat Permintaan Barang LPB : Laporan Penerimaan Barang

F. Copy : Faktur rangkap

1 N

Figure 4.6 Proposed Credit Purchase Procedure in the Warehouse Section

Figure 4.7 Credit Purchasing Procedures Proposed In the Purchasing Section

Goods Receipt Section

3 Supplier

Bersama barang

PO 4 Faktur

SJB

Mencocokkan barang dengan dokumen

Mengcopy faktur 3 rangkap

Membuat LPB 4 lembar

F. Copy 3 LPB 4

SJB

PO 4

Faktur LPB 3

F. Copy 2

LPB 2

F. Copy 1 7

LPB 1

Supplier

N

PO : Purchasing Order

Bersama barang 6 SJB : Surat Jalan Barang

5 LPB : Laporan Penerimaan Barang

F. Copy : Faktur rangkap

Figure 4.8 Credit Purchase Procedure Proposed in the Goods Receipt Section

E.

Financial department

4 7

PO 5 F. Copy 3

Mencocokkan PO dengan Faktur

Berdasarkan tanggal jatuh tempo

Membayar hutang ke supplier

Membuat BK 2 lembar

BK 2

F. Copy 3 PO 5

BK 1

8

PO : Purchasing Order BK : Bukti Kas

F. Copy : Faktur rangkap N

The Logic Model of the Proposed Credit Purchase System

1.

MANAJEMEN

Context Diagram

GUDANG

SPB

Sistem Pembelian Kredit

Laporan

PO, SPPH, LPB

SUPPLIER

SPB : Surat Permintaan Barang PO : Purchasing Order

LPB : Laporan Penerimaan Barang

SPPH : Surat Permintaan Penawaran Harga SPH : Surat Penawaran Harga

SJB : Surat Jalan Barang

SPH, SJB,

Faktur

Figure 4.9 Credit Purchase Procedures Proposed in the Financial Section

Accounting Section

2 6 8

PO 2 F. Copy 2 BK 2

LPB 2

Diperiksa dan dicocokkan

Melakukan penjurnalan

BK 2

Jurnal F. Copy 2

Pembelian LPB 2

PO 2

N

PO : Purchasing Order

LPB : Laporan Penerimaan Barang BK : Bukti Kas

F. Copy : Faktur rangkap END

Figure 4.10 Credit Purchase Procedures Proposed in the Accounting Section

Figure 4.11 Context Diagram

2. Zero diagram

Figure 4.12 Zero Diagram

3. Level Diagram

a. Level 1 Process 1

Figure 4.13 Process 1 Level 1 Diagram

b. Level 1 Process 2

F.Hutang

PO

N

Figure 4.14 Process Level 1 Diagram 2

c. Level 1 Process 3

Figure 4.17 Entity Relationship Diagram

Figure 4.15 Lebel 1 Process Diagram 3

d. Level 1 Process 4

Kas Keluar

Figure 4.16 Level 1 Process Diagram 4

F. Entity Relationship Diagram (ERD)

G. Normalization

1. Abnormal Forms / Unnomalized Form (UNF)

Item Item Number of items Unit Unit_r No_request Date_questions Nm_part Item Item Unit Quantity No_po Date_po Kd_supplier Item Item Unit Quantity Unit_r Total price Date_jth_tempo Kd_supplier Nm_supplier SUPPLY_address No_tlp

Credits Kd_supplier No_invoice Debt_ ow Date_jth_tempo Date_paid No_bukti_pel No_invoice Kd_supplier No_address Number of numbers Date_paid Kd_jurnal No_jurnal Date dated Number of numbers Information No_address No_po Item Reception_date Item Quantity Kd_supplier

Table 4.2 Abnormal Forms

	of numbers
No_invoice	Informati on
Kd_supplier
No_address
Number of numbers
Date_paid

2. First Normal Form (1NF)

Table 4.3

First Normal Form (1NF)

3. Second Normal Form (2NF)

Table 4.4

GOODS	SUPPLIER	REQUEST
Item *	Kd_supplier *	PURCHAS E
Item	Nm_supplier	Request_ No *
Number of items	SUPPLY_ad dress	Date_questio ns
Unit	No_tlp	Nm_part
Unit_r	No_fax	Item **
		Item
PURCHASIN G	RECEPTIO N	Unit
ORDER	GOODS	Quantity
No_po *	No_address *
Date_po	No_po **	DEBT
Kd_supplier **	Item **	Account Debt *
Item **	Reception_d ate	Kd_supplier **
Item	Item	No_invoice
Unit	Quantity	Debt_ ow
Quantity	Kd_supplier **	Date_jth_te mpo
Unit_r		Date_paid
Total price	JOURNAL
Date_jth_tempo	Kd_jurnal *
	No_jurnal
REPAYMENT	Date dated
No_bukti_pel *	Number of numbers
No_invoice	Information
Kd_supplier **
Reception No **
Number of numbers
Date_paid

Second Normal Form (2NF)

GOODS	SUPPLI ER	REQUEST
Item	Kd_supp lier	PURCHASE
Item	Nm_sup plier	No_request
Number of items	SUPPLY _address	Date_questions
Unit	No_tlp	Nm_part
Unit_r	No_fax	Item
		Item
PURCHASIN G	RECEP TION	Unit
ORDER	GOODS	Quantity
No_po	No_addr ess
Date_po	No_po	DEBT
Kd_supplier	Item	Credits
Item	Receptio n_date	Kd_supplier
Item	Item	No_invoice
Unit	Quantity	Debt_ ow
Quantity	Kd_supp lier	Date_jth_temp o
Unit_r		Date_paid
Total price	JOURN AL
Date_jth_tempo	Kd_jurna l
	No_jurna l
REPAYMENT	Date dated
No_bukti_pel	Number

CONCLUSION

Based on the analysis and data collection that has been done by the author, the writer can draw the following conclusions:

Accounting information system for purchasing spare parts on credit that is running at PT. Sumber Batu has 5 functions, namely warehouse function, purchase function, revenue function, financial function, and accounting function. This separation of functions has been carried out in accordance with the internal control system.

Accounting information system for purchasing spare parts on credit at PT. Sumber Batu in general has been carried out in accordance with existing procedures in terms of the theoretical basis, but still has weaknesses:

a. There was an error recording the Invoice Receipt (TTF) in the purchasing section.

b. Not using numbered print form.

c. The purchasing department does not make a Price Request Request Letter (SPPH).

d. Some forms are not made in duplicate as many parts are related to the procedure.

The design of accounting information systems created using flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), and normalization.

Based on the conclusions above, the author tries to give suggestions that might be used by PT. Sumber Batu as a consideration for improving internal control over the credit spare parts purchasing system, as follows:

So that the accounting information system for purchasing spare parts on credit can run well, it is better for the recording of Invoice Receipt (TTF) to be done by the finance department because the form is related to finance. A Price Quotation Request (SPPH) was made at the purchasing department to request a supply of goods so that procurement of goods at high prices can be avoided.

In order for internal control to be well organized, PT. Sumber Batu applies the elements of internal control starting from the separation of duties and clear responsibilities, authorization and recording procedures so that the company's wealth will be guaranteed security and recorded accounting data guaranteed accuracy, sound practices are actually applied in each system so that the company's goals will be can be achieved effectively and efficiently.

Need to make improvements to the current system at PT. Sumber Batu in order to support the effectiveness of internal control.

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Copyright holder:

Daniel Pangondian, Setyo Riyanto (2020)

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Journal of Social Science

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