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Sia Flowchart

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KASUS 1

SISTEM PENJUALAN TUNAI

1. Fungsi – Fungsi Yang Terlibat

a. Receiptionist

b. Front Office Leader

c. Staff Accounting

d. Financial Controller

2. Flowchart (Deskripsi)

[pic]Keterangan :

FRC = Formulir Register Card

FOC = Front Office Cashier

3. Temuan Rekomendasi

a. Belum ada guest account setelah tamu check outr

b. Guest Bill yang dibuat rangkap 2 seharusnya tidak disimpan semua oleh front office tetapi ada yang diberikan kepada tamu

c. FRC diarsipkan di bagian Front Office

4. Flowchart Rekomendasi

[pic]

Keterangan :

FRC = Formulir Register Card

FOC = Front Office Cashier

GB = Guest Bill

GA = Guest Account

5. Operating List

a. Receiptionist

- Melakukan reservasi

- Membuat FRC rangkap 2 yang akan diberikan kepada tamu dan diarsipkan

b. Front Office Leader

- Menerima FRC

- Membuat bukti FOC rangkap 2, akan diberikan tamu dan diarsipkan sesuai tanggal

- Setelah tamu check out maka menyiapkan guet bill, guest account dan rekap penjualan

- Semua dokumen diarsipkan kecuali satu lembar rekap penjualan yang akan diberikan kepada staff accounting

c. Staff Accounting

- Menerima rekap penjualan

- Posting ke buku besar

- Membuat buku besar dan laporan penjualan

d. Financial Controller

- Menerima laporan penjualan dan menyimpannya

KASUS 2

SISTEM PEMBELIAN BAHAN HABIS PAKAI DAN PERALATAN

1. Fungsi – Fungsi Yang Terlibat

a. Bagian yang memerlukan

b. Bagian Purchasing

c. Bagian accounting

2. Flowchart (Deskripsi)

[pic]

3. Temuan dan rekomendasi

a. Seharusnya formulir pembelian barang di arsipkan dibagian purchasing

b. Untuk dokumen seharusnya yang dibuat bukan tagihan dan tanda terima tetapi faktur pembelian yang telah disalin dengan komputerisasi

c. Proses menyalin seharusnya menggunakan proses komputerisasi (faktur pembelian)

d. Seharunya ada tambahan bahwa faktur pembelian yang sudah disalin dikirim ke masing-masing departemen (online storage)

e. Yang diberikan kepada staff accounting bukan hanya tagihan dan tanda terima tetapi faktur pembelian.

4. Flowchart Rekomendasi

[pic]

5. Operating List

a. Bagian yang memerlukan

- Dari adanya surat pengajuan permohonan digunakan untuk mengajukan permohonan

- Mengisi formulir pembelian barang

- Formulir pembelian barang diberikan ke bagian purchasing

b. Bagian Purchasing

- Menerima formulir pembelian barang

- Mengecek dan menyetujui

- Menghubungi supplier dan membuat formulir purchase order

- Formulir pembelian barang, purchase order disimpan dan satu lembar purchase order diberikan ke supplier

- Setelah fix maka formulie purchase ordr di cek kembali untuk mendapat persetujuan

- Menyalin faktur pembelian dan mengirim ke masing-masing departemen menggunakan komputerisasi

- Mengarsip formulir purchase order dan memberikan faktur pembelian ke staff accounting beserta tanda terima dan tagihan jika ada

c. Bagian accounting

- Menerima faktur pembelian beserta tanda terima dan tagihan jika ada kemudian mengarsipkannya.

KASUS 3

SISTEM PENGGAJIAN DAN PENGUPAHAN

1. Fungsi – Fungsi Yang Terlibat

a. Bagian Personalia

b. Bagian Pencatat Jam Hadir dan Jam Kerja Karyawan

c. Bagian Penghitung Gaji dan Upah

d. Bagian Keuangan

e. Staff Accounting

2. Flowchart (Deskripsi)

[pic]

3. Temuan dan Rekomendasi

a. Seharusnya file penggajian dan pengupahan serta file tariff dan pemotongan pajak langsung diarsipkan secara komputerisasi

b. Di bagian penghitungan gaji dan upah untuk laporan gaji dan upah dibuat rangkap 3, lembar pertama untuk staff accounting, lembar kedua untuk bagian penghitung gaji dan upah dan lembar ketiga untuk bagian keuangan yang mana lembar kedua dan ketiga diarsipkan sesuai tanggal.

c. Laporan gaji dan upah yang telah dibuat rangkap tiga jika sudah mendapat pengesahan dari bagian keuangan maka salah satu lembar diarsipkan di bagian penghitung gaji dan upah.

4. Flowchart Rekomendasi

[pic]

Keterangan :

KJHK = Kartu Jam Hadir Kerja Karyawan

5. Operating List

a. Bagian Personalia

- Melakukan pemutakhiran file induk penggajian dan pengupahan serta file tarif dan pemotongan pajak

b. Bagian Pencatat Jam Hadir dan Jam Kerja Karyawan

- Melakukan validasi data

- Mencatat ke dalam kartu jam hadir karyawan

- Memberikan karty hadir jam karyawan ke bagian peghitung gaji dan upah karyawan

c. Bagian Penghitung Gaji dan Upah

- Menerima kartu hadir jam karyawan

- Menghitung dan mencatat ke laporan gaji dan upah

- Mengarsip kartu jam hadir karyawan

- Memberikan rangkap laporan gaji dan upah ke bagian keuangan

d. Bagian Keuangan

- Menerima rangkap rangkap laporan gaji dan upah dari bagian penghitung gaji dan upah

- Mengecek dan mengesahkan data laporan tersebut

- Mengarsipkan laporan gaji dan upah . untuk lembar pertama diberikan kepada staff accounting dan untuk lembar ke dua di arsipkan di bagian penghitung gaji dan upah karyawan

e. Staff Accounting

- Menerima laporan gaji dan upah

- Memeriksa informasi laporan gaji dan upah

- Membuat buku besar dan jurnal umum gaji dan upah kemudian mengarsipkannya

KASUS 4

SISTEM PENERIMAAN KAS

1. Fungsi – Fungsi Yang Terlibat

a. Receiptionist

b. Front Office

c. Staff Accounting

2. Flowchart (Deskripsi)

[pic]

3. Temuan dan Rekomendasi

a. Seharusnya dari awal guest bill dibuat rangkap 2, lembar pertama untuk tamu dan lembar kedua untuk front office

b. Untuk laporan penerimaan kas , lebih baik dibuat rangkap dua , yang satu disimpan di front office dan yang satu diberikan kepada staff accounting, hal ini dilakukan agar terjadi kecocokan antara laporan di dua fungsi.

4. Flowchart Rekomendasi

[pic]

5. Operating List

a. Receiptionist

- Menyiapkan guest bill dan membuat guest bill rangkap 2

- Memberikan guest bill ke bagian front office, setelah diberi cap lunas maka dan diberikan kepada tamu oleh front office maka receptionist mengambil register card

- Member tanda check out, mengubah status kamar jadi kosong

- Register card disimpan

b. Front Office

- Menerima guest bill dari receptionist dan member cap lunas

- Melakukan penyimpanan kas dan membuat laporan penerimaan kas

- Satu lembar guest bill di berikan kepada tamu dan satu lembar lagi diarsipkan

- Satu lembar penerimaan kas diberikan kepada staff accounting dan satu lagi diarsipkan

c. Staff Accounting

- Menerima laporan penerimaan kas dari front office dan mengarsipkannya

KASUS 5

SISTEM PENGELUARAN KAS

1. Fungsi – Fungsi Yang Terlibat

a. Bagian Purchasing

b. Bagian Accounting

c. Bagian Keuangan

d. Kasir

2. Flowchart (Deskripsi)

[pic]Keterangan :

BKK = Bukti Kas Keluar

3. Temuan dan Rekomendasi

a. Seharusnya bukti kas keluar langsung diberikan kepda supplier bukan diberikan ke purchasing dulu

b. Bukti kas keluar di bagian keuangan diarsipkan

c. Yang diberikan ke bagian purchasing itu Surap perintah pembayaran bukan Bukti kas keluar

4. Flowchart Rekomendasi

[pic]

Keterangan :

BKK = Bukti Kas Keluar

5. Operating List

a. Bagian Purchasing

- Faktur pembelianb dan purchase order untuk supplier direkonsiliasi

- Melakukan pembayaran kemudian print out tagihan pembayaran

- Purchase order dan faktur diarsipkan serta print out tagihan dan tagihan pembayaran di berikan kepada staff accounting

- Menerima surat perintah pembayaran beserta kas

- Melakukan pembayaran dan memberikan bukti kas keluar kepada supplier beserta uang

b. Bagian Accounting

- Menerima print out tagihan dan tagihan pembayaran dari bagian purchasing

- Melakukan database pembelian oersediaan dari supplier

- Membuat nota pembayaran ( BKK)

- Mengarsip Print out tagihan supplier, tagihan pembayaran dan satu lembar BKK

- Memberikan BKK kepada supplier dan bagian keuangan

c. Bagian Keuangan

- Menerima Bukti Kas Keluar

- Menghitung jumlah pembayaran dan mengisi surat perintah pembayaran

- Mengarsip BKK dan memberikan SPP kepada kasir

d. Kasir

- Menerima SPP

- Menghitung dan menyerahkan kas

- Memberikan SPP kepada bagian Purchasing.

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