CHAPTER I INTRODUCTION 1.1. Background
In the globalization era where the competition in business area becomes heavier, every company required to be more competitive in order to continue its organization. It is a must that the company should have the abilities that really needed to facing the obstacles that come from inside and outside the organization. So many factors inside the organization that can make the company become strong or weak. The main factor that determines whether it strong or weak is the system they used. Of course in applying system will be followed by the procedure.
System is the combination of many elements arranged in order to make the information or material easier to get. It formed by smaller subsystems that also inter-related and work together to achieve the goals. In order to manage the information in the company distribute accurately, applying a good system is needed. Also, inside the system, there are so many boundaries that control our activities. Through the system, everything we do in the company becomes more focused and clear.
Procedure is a clerical systematic activities, it usually involves with many people in one department or more, made to guarantee the similarity of handling the transaction in the company, continuously. The company will be a better company if they apply the exact procedure. It arranges the steps that so many parts of the company will be used to process the things related with the production, financial, and many other transactions. It will be a guide, so, everything will be set up. The procedure is a source of company’s culture. We can value the continuity of the company based on the procedure inside the company and organization.
so that I choose to do some observations related with the workers payroll. That is why I choose the title for my internship report, “The Procedure of Non-Staff and Daily Worker Wages Payment”. As we know that wages is one kind of cash disbursement, it interrelated with the financial matters, as my major subject. Many departments involve in this procedure, the procedure will become the greater one that we called the accounting information system of wages.
1.2. Internship Purposes General Purpose
Give students skill through the equivalent of knowledge they got, with the phenomena in institution which is appropriate with the administrative science field.
Specific Purposes
1. To improve the knowledge of the student in administrative science. 2. To improve student’s skill in order to collect the data.
3. To improve the skill in order to identify the problems related with the administrative science.
4. To improve the skill in order to organize the plan of problem solving.
1.3. Internship Benefit
1. For student
a. Enlarge knowledge and experience.
b. Examine the knowledge that the students had already studied at class. c. Train student to be more responsive to the problems that may exist at
field.
d. Increase skill and creativity in order to maximize the performance. e. Enhancing the skill, quality, creativity and personalized in accordance
with science.
2. For institution
a. Help company to solve daily tasks.
b. Give alternative for the company to get the employee candidate.
d. As a means to bridge the relations of cooperation between the company and the Administrative Science Faculty, Brawijaya University to conduct cooperation in the days to come.
e. As transfer knowledge media in administrative science field especially business administration for the company development.
3. For Administrative Science Faculty
a. The internship report can be the internal audit for quality in study system.
b. Introduce the program to the institution in administrative science field. c. Give the suggestion and new ideas for the faculty so that they can
maximize the curriculum appropriate with the needs of the students. d. Built good cooperation between the faculty and the institution in order
CHAPTER II
GENERAL DESCRIPTION OF THE LOCATION 2.1. A Brief History of PG. Kebon Agung Malang
PG. Kebon Agung first founded as a clearance given by Dutch Government to Caspar Joseph Pabst in July 21st, 1902. The Dutch Government gave him an authority to build and managed a sugar factory in Kebon Agung village, Sengguruh afdeeling Malang district. Because the bad price of sugar at that time, C.J. Pabst ran into difficultness in order to develop the factory, especially in capital matter. The authority then taken over by its administrator Mrs. Shopie Oosthoek, the wife of Ferdinand Branderberg Van Den Groden, a broker who lived in Surabaya. This factory then delegated to the Chinese Trader name Tan Tjwan Bie.
Tan Tjwan Bie taken over the concession of PG. Kebon Agung to continue managing the factory. Afterward, it finally agreed that PG. Kebon Agung was founded in July 21st, 1905 with Tan Tjwan Bie as the owner of the factory, and it became individual business entity until 1917.
In 1957, PG. Kebon Agung was sold to Javashe Bank which is now known as Bank Indonesia, it managed by N.V. Handel and Landbouw Maatschappj Tiedman Van Kerchem (TVK). Then, it taken over by Pension Annuity Foundation of Bank Indonesia and changed its company status to be Incorporated Company. This institution finally became a sole shareholder. The refinement and the rehabilitation performed by PG. Kebon Agung are:
1. In 1954, they upgrade the factory building.
2. In 1964, they replaced the boiler machine to be the new one and added more machines with Browsing Boiler Machine as it names.
4. In 1970, rehabilitation in conventional wheel station to be semi-automatic and full automatic.
5. In 1975, added two units of full automatic in station.
6. In 1975, added many engines, milling station, boiler station and plant acreage expansion in large-scale.
7. In 1977, rehabilitated the new engines from plant acreage expansion.
8. In 1964, added some vacuum filter in purification station replace the filter fress.
9. In 1990, they build liquid waste facility and laboratory, so it doesn’t harm the environment.
10. In 1991, added some talodura in sap purification station. 11. In 1993, added dust collector in boiler station.
12. In 1994, carried out the modification in first borsiq boiler and added one dust collector in first bosiq boiler.
13. In 2000, added one unit Yoshimie steam boiler engines (from Japan) as much as 19 billion rupiahs.
2.2. Company Location
Company location is the important thing because it affects the company position in competition market and also facilitates the business activity. PG. Kebon Agung located at Jalan Raya Kebon Agung, Kebon Agung village, Pakisaji Subdistric, located at an alititude 400 meters above the sea level and bordered by:
1. East: Kecamatan Lowokwaru, Kecamatan Kedung Kandang. 2. West: Sitirejo village, Kecamatan Wagir.
3. North: Kelurahan Kebonsari, Kecamatan Wagir. 4. South: Desa Genengan, Kecamatan Pakisaji.
This location is 5 kilometers far from south Malang City and no more than 12 kilometers far from north Kepanjen. Generally, build a company in certain location must consider certain factors, as:
1. Soil factor
2. Watering and irrigation factors
Watering network around PG. Kebon Agung had technical and semi-technical characteristic, so they are very suitable for the fertile soil areas and has qualified for the sugarcane crop for irrigation needs. For infertile soil, they use rain fed irrigation.
3. Labor factors
PG. Kebon Agung’s labor, starts from executive leadership until implementing labor, not having a lot of trouble. Procurement of labor leaders organized and implemented generally in accordance with the policies declared by the director of PT. Kebon Agung, while labor recruiting held by PG. Kebon Agung itself.
4. Carriage and transport factors
There are two infrastructure and transport pathways in PG. Kebon Agung, as follows:
a. Infrastructure and transport pathways of raw materials to the factory. It was built on land located in Jalan Raya Terusan Malang – Blitar. b. For the transport of raw materials has been built the pathways for truck
and tractor used to transporting sugarcane and production from or to the place that far enough.
5. Environmental factors
PG. Kebon Agung located not so far from Malang City. Getting close to the city center which is a center of education and the development of heterogeneity will affect the employees residing around the factory to have the mindset to grow and care for the development and progress of the company.
2.3. Company Organization
2.3.1. Organization Structure
pattern that can avoid chaos, emptiness and overlapping activities that will be implement.
2.3.2. The Personnel
Employees are workers who work in an employment relationship with the employer for wages and salaries. The employees of PG. Kebon Agung divided into two major groups consisting of:
1. Employee leader
An employee leader is a worker which their appointment through the office board directors in Surabaya, where the main task of an employee leader is as a regulator that fully responsible for the company’s survival. While the performance duty of leader assisted by the implementer employees.
2. Implementer employee
Implementer employee is a labor which performs tasks or authority and instrument from the employee leader. Implementer employees consist of several types, such as:
a. Permanent employees
Permanent employees are workers who work for the company in an erratic or the working time limit can’t be determined in advance by the rules or customs. They should provide their energy, so every day they are required to perform the tasks, except when prevented by legitimate reason under the existing provisions.
b. Temporary employees
Temporary employees are the employees who work for a certain time. It divided into:
1. Temporary seasonal employee, divided into three parts:
a. Crop temporary seasonal employee, is a worker who do the land opening and raising the sugarcane until it ready to cut down. They get the wages monthly, daily.
b. Logging temporary seasonal employee, is a worker who works to prepare for the harvest, until the sugarcane transported to the transportation. They get monthly or daily wages.
emplacement material cleaning, emplacement material keeper, and TRI administrator.
2. Campaign employee
Campaign employee is a worker that does the jobs from the beginning the sugarcane transported through the scale until milling. The worker around the emplacement in the context of that job there is a direct relationship with getting the wages daily or monthly. 3. Non-permanent employee
Non-permanent employees are workers who perform work that is incidental to the needs of companies, get rewarded with wages calculated for workers in the day-to-day work taking into account the existing prevalence in corporate environments sugar development.
4. Other contract employee
Other contracted employee is a worker that does the job around the emplacement that has not direct relationship with the sugarcane milling, includes sugarcane clearing between scale and milling machine, emplacement keeper, and TRI administrator. They get their wages monthly or daily.
The table below is employee’s data on February 2013, based on the amount of employee in each division in education and age level:
Division
Employee
Total
Staff Permanent Campaign
Non-Permanent Administratio
Plant 12 40 100 1 153
Manufacturing 7 77 155 5 244
Technique 7 172 89 1 269
Total 35 355 361 7 758
Table 2.1 The Amount of Employees in PG. Kebon Agung in Each Division
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
No
. Education Level Leader Permanent Campaign
Non-Table 2.2 The Amount of Employee in PG. Kebon Agung Based on Education Level
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
No
Table 2.3 The Amount of Employee in PG. Kebon Agung Based on Age
2.3.3. Job Description
Tasks, authorities, and responsibilities from each division inside the organization structure are as follow:
1. Leader
Leader is a general official who responsible to the company as a holder of employee leader and implementer employee. The authorities and responsibilities of a leader are:
a. Do the policies, work disciplines, and the procedure which are approved by the board of directors.
b. Make job and activity plan approved by the board of directors about physical and financial in accordance with the help and cooperation with employees and heads of division.
c. Do the supervising and controlling activity to all implementations in the factory.
d. Do all of the tasks and responsibilities well, so that, the overall objectives can be achieved.
To perform the tasks, the leader helped by four division managers, they are:
1) Manager of administration and finance division 2) Manager of technique division
3) Manager of plant division
4) Manager of manufacturing division
2. Manager of Administration and Finance Department
The tasks, authorities and responsibilities of this manager are:
a. Under the guidance and authority with the approval of factory management and directors, they carry out the planning, procurement and developing the rest of the capital, goods and materials as well as report and carry out administration quickly and accurately.
c. Make accurate financial reports on the use of working capital stock, sugar, auxiliary materials and inventory tools that are on the Administration and Finance division and all division.
d. Supervising the verification letters for all division.
e. Receive, check and sign the letters that have been entered.
The manager in his duty, helped by many sections consists of:
1. Electronic Data Processing Division The tasks are:
a. Do the supplying related with the job planning and the company needed systematically.
b. Do the processing and print the daily or monthly wages for the implementer employees.
c. Helps each division to make the report for the Manager of Administration
2. Accounting Division The tasks are:
a. Analyze every cost from the whole activities in the company, then report the data to the Manager of Administration upon the budget distortion.
b. Supervising the making of equipment order letter that made based on the request from warehouse department.
c. Preparing and making the reports for the management and government organization.
The authorities are:
a. Collects the supporting documents of financial transaction.
b. Give a verbal warning to its employee who disobeys the work discipline.
c. Supervising the sub division activities. 3. Logistics division
The tasks are:
b. Give a new task to the upper manager or important changes from the job content to replace the old one.
c. Do the task that has relation with the task given by the manager of the division.
4. Personnel Section The tasks are:
a. Implement the plan to recruit the employee
b. Implement the policies and regulations from the director, medical service and job safety.
c. Maintain the good relationship with the government organization within the labor problems.
The authorities are:
a. Holding company plan to recruit employees.
b. Ask for the information needed in order to tasks related to personnel from all parts of managers and heads of section within the company.
c. Organize the relationship with governance agencies on employment issues.
5. Financial Section The tasks are:
a. Make a detailed plan of activities of the section.
b. Receive the money and issue a receipt letter for the amount received.
c. Completing receipts or deposit money in the Bank
d. Completing the tasks related to the work presented by the section manager.
The authorities are:
a. Save the company cash in accordance with applicable regulations. b. Refused to issue an item that is not in accordance with the
procedure.
3. Plant Manager
The tasks, authorities, and responsibilities of the plant manager are:
a. Formulate a strategic plan to improve the quality and quantity of sugarcane for the purposes of sugarcane farmers of the company.
b. Execute action plans that have been approved.
c. Manage the administration of the plant, ranging from evaporation to plant maintenance.
d. Undertake and oversee leasing of land to be able to acquire lands either in time.
e. Organize and develop good relationships with farmers and local entrepreneurs as well as preparing and making examples of reports in relation with the planting activities.
Plant managers in their duties helped by sections consisting of: 1. Plant Development Areas Section
The tasks are:
a. Arrange the composition of plants in each region about the size, location, type, and the growing season, so the raw material during milling can be accepted.
b. Formulate the plans and strategies to improve the quality and quantity as well as the implementation.
c. Preparing plant operations in their respective areas and implement them.
d. Held and developed the Plan Budget and Cash Budget Plan (RAPB and RAUT).
e. Conduct an evaluation of the work of subordinate officers of all the work within the scope of its territory.
2. Sugarcane Cutting and Transport Section The tasks are:
a. Plan and coordinate the sugarcane transport system.
b. Responsible for transport and harvesting, until the sugarcanes are ready to mill.
3. Bureau of Plant. The tasks are:
b. Make a plan, work organization, and supervision of administrative management orderly, which is directed to the stabilization accuracy of the information and the data field crop production unit, which is just in time, to the supervisor and others in need.
c. Examine the demand for working capital and filed in the plant production unit, subsequent to the approval of the factory is sent to the office of the board directors.
d. Organize and manage the archival field crop production units in an orderly manner so easy to find when needed again.
4. Engineering Section Manager
The tasks, authorities, and responsibilities of the engineering section manager are:
a. Supervising, planning engineering department activities, operational technical maintenance repair and services.
b. Coordinate and supervising all activities in engineering section. c. Coordinate shift part of engineering in order to achieve
continuity milling and milling capacity in accordance with the planned schedule.
d. Conduct correspondence and administration in the engineering section.
e. Make periodic reports required once fifteen days and once a month.
f. Coordinate all head units to conduct annual inventory check. g. Draw up the budget proposal.
Engineering managers in their duties helped by sections consisting of:
1. Milling Station Section The tasks are:
a. Responsible for the continuity of the work at the milling station.
2. Central Factory Station The tasks are:
a. Responsible upon the continuity of the job in central factory stations that include nira purification station, evaporation/distillation station and manufacture station. b. Report all the activities in central factory station to the
engineering manager.
c. Supervise the engineering manager directly, even when milling period or not all the activities in central factory station.
3. Boiler and Electricity Station The tasks are:
a. Responsible upon the activities in boiler and electricity station.
b. Report all the activities at boiler and electricity station. 4. Rotation Station
The tasks are:
a. Responsible upon the activities in rotation station. b. Report all the activities happen at rotation station. c. Supervise all the activities directly.
5. Garage Station The tasks are:
a. Responsible upon the activities in garage station.
b. Report all the activities in garage station to the engineering manager.
c. Supervise all the activities in garage station directly. 6. General Part of Transport System
The tasks are:
a. Receive the request of using vehicles that agreed by the director and the manager which is need the vehicle. b. Organize the vehicle that will be use.
c. Organize the activities in vehicle’s garage and other facilities to guarantee the continuity.
5. Manufacturing Manager
material until it becomes sugar. The tasks, authorities, and responsibilities are:
a. Make a plan from production department and do the plan. b. Perform the sugarcane supervising to get the maximum quality
of sugar and use economic package of sugar.
c. Supervise the speed of milling engine and guarantee the optimum production.
d. Supervise the weighing and inspection of harvested sugar cane and sugar cane mill supply.
e. Perform quality control analysis and ensure quality production. f. Administration seeks to reporting production parts.
g. Responsible to the director.
Production managers in their duties helped by sections consist of:
a. Head of Section and Supervisor of Scale
1. Organize upon the scale tools, non-permanent bridge, and permanent portable scale.
2. Responsible to the manufacturing manager. 3. It consists of:
a) Scale division maintenance b) Test portable scale maintenance. b. Head of General Chemical
1. Organize the chemical material, production engines, and truck scales operational.
2. Responsible to the manufacturing manager. 3. It consists of:
a) Sub-section of chemical material, tools, and books. b) Truck scales operator.
c. Head of Maintenance Section
1. Responsible upon the continuity of the tools and laboratory tools maintenance and factory equipment. 2. Responsible to the manufacturing manager.
3. It consists of:
a) Laboratory maintenance.
b) Cleaning tools wholesale process.
PG. Kebon Agung Malang is a company engaged in sugar cane milling services with the goal of covering two aspects:
a. Short-term Goals
1. Maintenance the production continuity process with respect to the implementation of all operational activities of the company, especially in terms of cost control.
2. Trying to realize the target of production in accordance with what has been set out and try to improve the target gradually.
3. Trying to achieve an optimal level of profit. b. Long-term Goals
1. Do the expansion by increasing production capacity and acreage of sugar cane plantations and renewing the facilities and production equipment. 2. Improve the quality and quantity of the product that produced in order to
assist the Government of Indonesia in realizing self-sufficiency of sugar. 3. Improve the prosperity of the employees.
Since the days of Dutch Government, PG. Kebon Agung always grinds sugarcane and shares the results to farmers. The factory provides fertilizers to farmers in the form of a loan which will be paid at the time of cane harvested without giving interest. With the Presidential Directive No. 9 in 1975, it officially became part of the activities of the government political activities.
At milling period, there is 97% sugarcane owned by the farmers and 3% owned by the company, while the production result will be divided between the farmers and PG. Kebon Agung.
2.5. Production Process
1. Sugarcane Emplacement Processing Station
Sugarcane arrangement at the emplacement was done to overcome the problem of delay and any unwanted sugarcane. The things that need to be considered in the provision of sugar cane at the emplacement are:
a. Sugarcane cultivated came just in time. b. Avoid excessive accumulation of sugarcane.
Sugarcane that will be mill, weighed in first with a truck that has capacity of 20 tons. Before entering the milling station, the sugarcane will be chopped with the cane cutter to make it easy to mill.
2. Milling Station and Nira Extraction
This station aims to extract the Nira from the sugar cane as much as possible and to get the maximum result through the extraction system. Milling station divided into five part milling units, where every milling machine has the maximum capacity of 4000 tons sugarcane each day. To maximize the extraction, PG. Kebon Agung used imbibition principle, so that, the dregs contains less than 3% sucrose. In addition in this process they also obtained final dregs, which are used as fuel in the boiler station, to produce steam. Nira produced from the first and second milling, mixed and filtered it upstream dregs, then it will be stored at raw nira tank.
3. Nira Regulator Station
4. Evaporation Station
Watery or liquid sap produced from the purification process still contains a lot of water; this station aims to diminish the water through the water evaporation system, so that they will get viscous sap with certain turbidity. 5. Crystallization Station
Here the crystallization process happen, the purpose is to take the sugar from the thick nira as much as they can get through the slow evaporation in vacuum condition of 70 degrees until it becomes crystal.
6. Crystal separation station
In this station they will separate the sugar crystal with the syrup through the gravitation principle. In this process there are three results:
a. From process A, they get sugar A and Stroop A, where the Stroop A will be used as a raw material in crystallization B
b. From process B, they get sugar B and Stroop B, Stroop B is a raw material that will be used in crystallization C
c. From process C, they will get sugar V and molasses. 7. Finishing station
In this station the sugar produced by the drill station dehydrated using hot air and generated from the conveyor in a hot and wet condition, so that they will get the minimum degree of sugar and water. Then the production will be packed using plastic bag, 50 kg each plastic bag.
2.6. Production Result
PG. Kebon Agung Malang has two products, main product and side product: 1. Sugar
Sugar is the main product, produced by PT. PG. Kebon Agung. The shape is white crystals. The sugar produced by PG. Kebon Agung is SHS 1 or Super High Sugar 1.
It is the last stroop that contain low degree sugar and difficult to get the sugar. It used to make alcohol and rubbing alcohol, it can be used as a compound of building construction.
3. Dregs
Dregs are for the boiling station and as a material to produce patrole-board and also used as a raw material of producing the paper, board, and ash. 4. Blotong
Blotong produced from waste sap that can be used as a fertilizer and as a material to produced coal for burning material.
2.7. Marketing
2.7.1. Marketing Area
The sugar production in PG. Kebon Agung is not a difficult matter, especially after they take up the role of Bulog in the sugar market, so the price of sugar is determined by favorable market for sugar cane farmers and the sugar industry.
Promotion process in PG. Kebon Agung Malang is based on auctions. The auctions divided into two, namely:
1. The auction owns by PG. Kebon Agung itself. It organizes by the board director office in Surabaya. The factory only becomes an announcer about how much the sugar produced in certain period, then the auction process and pricing already determined by the board director office.
PG. Kebon Agung appropriate with the amount of sugar production result agreed before. The auction that organized in PG. Kebon Agung happen once a week, so in one month the price of sugar can be change at least four times, appropriate with the market price equilibrium and customer final price. Now, PG. Kebon Agung only marketed their products in local country. They don’t export the products because of the demand of the sugar inside the country is inadequate.
2.7.2. Distribution Channel
In order to distribute the production result there is one distribution channel so that there will be no imbalance in order to distribute its production to any dealer. The distribution channel used by PG. Kebon Agung is:
Picture 2.2 Distribution Channel of PG. Kebon Agung
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CHAPTER III WORK PLAN 3.1. Place and Time
Place
PG. Kebon Agung Malang, Jl. Raya Kebon Agung, Malang 65102
Time
The internship held from June 24th 2013 until August 3rd 2013. Work time was adjusted with PG. Kebon Agung working time below:
No Working Day Working Hour Break
1 Table 3.1 PG. Kebon Agung Working Hour
(Source: data made on June 25th 2013) 3.2. Report Writing Method
This internship report used technique and analysis such as:
Data collection technique
a. Interview
Interview is the technique to gain information through asking few questions to the expert
b. Observation
Observation is the technique to gain information through the direct experience.
Analysis technique
Analysis technique that the writer used is descriptive. That was a technique that can describe the real situation in the real time and explain all of the experience there. The purpose of this technique is to describe systematically and accurate fact.
3.3. Activity Schedule
1 2 3
Monday – Thursday Friday Saturday
07.00 – 15.00 07.00 – 15.30 07.00 – 13.00
11.30 – 12.30 11.00 – 13.00
-Table3.2 Internship Schedule Time
(Source: data made on June 25th 2013) 3.4. Job Distribution
CHAPTER IV
THE WAGES PROCEDURE
Accounting system of wages in the industrial company involved the personnel, accounting and financial function. The personnel function is responsible in employee and worker recruiting, the employee position, determining the amount of wages and salary, promotion, employee mutation, subsidy for the employee and many more. Financial function is responsible to the implementation of wages and salary payment and subsidy distributing to the employee. Accounting function is responsible in recording the labor cost and distributes the labor cost in the needs of the main cost calculation and supplying the information in order to control the labor cost.
4.1. NON-STAFF WORKER PAYMENT PROCEDURE
In the end of the month there will be an additional discount added in the wages payroll, called perwaka discount. The documents used in this procedure are:
a) Cooperative discount list b) Cash disbursement evidence c) Overtime request letter d) Perwaka discount list
e) Wages list, wages recapitulation, wages slip, wages signature, and wages transfer list.
The related functions are: a) Personnel function
This department provides the overtime request letter and prepares the attendance list and overtime data. They recapitulate the attendance list and overtime data and then they make wages list. Wages list then will be recapitulate by the personnel department in order to continue to make the cooperative discount list, wages transfer list and sign the wages slip. Based on the procedure above, they issued the supporting documents mention in the flowchart below. This department validates the cooperative discount list and sends those documents to the accounting function. The personnel department will also save the cooperative discount list, wages list, wages recapitulation, the copy of wages transfer list, cash disbursement evidence and
b) Accounting function
Accounting department received the documents given by the personnel department. Here, they will check the validating of the documents and give sign to the cooperative discount list and wages recapitulation and give them to the financial department. The accounting department will also record the documents about the cooperative discount list, wages list, wages recapitulation, second copy of wages transfer list, cash disbursement evidence and perwaka discount list and then give it to the personnel department to be archived.
c) Financial department
Picture 4.1
The Non-Staff Wages Payment Procedure Personnel Department Accounting Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDL : Cooperative Discount List
CDD : Cash Disbursement Document
OR : Overtime Realization
ORL : Overtime Request Letter
PDL : Perwaka Discount List
WL : Wages List
WR : Wages Recapitulation
WS : Wages Slip
WSign : Wages Signature
Picture 4.2
The Non-Staff Wages Payment Procedure (continued)
Financial Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDL : Cooperative Discount List
CDD : Cash Disbursement Document
OR : Overtime Realization
ORL : Overtime Request Letter
PDL : Perwaka Discount List
WL : Wages List
WR : Wages Recapitulation
WS : Wages Slip
WSign : Wages Signature
Picture 4.3
The Non-Staff Wages Payment Procedure (continued) Accounting Department Personnel Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDL : Cooperative Discount List
CDD : Cash Disbursement Document
OR : Overtime Realization
ORL : Overtime Request Letter
PDL : Perwaka Discount List
WL : Wages List
WR : Wages Recapitulation
WS : Wages Slip
WSign : Wages Signature
4.2. DAILY WORKER WAGES PAYMENT PROCEDURE
The wages for the daily worker is as same as the name, it calculates based on daily activity and the wages is given as money by the cashier. The documents used in this procedure are:
The related functions in this procedure are: a) Personnel Department
The personnel department get overtime request letter and prepares attendance list and overtime data to be recapitulate in order to make wages list. The wages list then recapitulated and the personnel department make cash disbursement letter and wages slip. This department will also sign the cash disbursement evidence, together with the supporting documents, they are given to the accounting department. The personnel department also archived the CDE, WL, WR, and CDL received from accounting department based on the date.
b) Accounting Department
Accounting department received the documents from the personnel department and check about the document validation. It also validates the cash disbursement letter and wages recapitulation. Then the documents will be distributed to the financial department. Accounting also received the documents given by the financial department. They input the data and give them to the personnel department to be archived.
c) Financial Department
Picture 4.4
Daily Worker Wages Payment Procedure Personnel Department Accounting Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDD : Cash Disbursement Document
CDL : Cooperative Discount List
OR : Overtime Realization
ORL : Overtime Request Letter
WL : Wages List
WS : Wages Slip
WSign : Wages Signature
Picture 4.5
Daily Worker Wages Payment Procedure (continued)
Financial Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDD : Cash Disbursement Document
CDL : Cooperative Discount List
OR : Overtime Realization
ORL : Overtime Request Letter
WL : Wages List
WS : Wages Slip
WSign : Wages Signature
Picture 4.6
Daily Worker Wages Payment Procedure (continued)
Accounting Department Personnel Department
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
CDD : Cash Disbursement Document
CDL : Cooperative Discount List
OR : Overtime Realization
ORL : Overtime Request Letter
WL : Wages List
WS : Wages Slip
WSign : Wages Signature
4.3. RECOMMENDATION
1. In the wages procedure, it is good to add more decisions such as comparing the attendance clock and work time in order to minimize the fraud in calculating the wages that will be given to the workers,
2. Based on the theory, it will be better if there is an assessment of wages. So that there will be another evidence for the user whether the wages is taken or not.
3. The wages list and cash disbursement evidence archived and arrange based on date, while the workers’ wages slips arrange alphabetical.
4. In the wages procedure it will be better if they add more charts such as record chart which is trapezium shape and add register of cash disbursement evidence.
5. The weakness of those procedures is personnel department handles multiple jobs such as keeping the documents that should be keep by the financial department. So, they should separate the job that personnel department should not do because it related with the internal control, and in order to minimize the fraud that might happen.
The Non-Staff Wages Payment Procedure (continued) Financial Department
Picture 4.7 The Wages Slip Evaluation (Source: Data made on May 27th, 2014)
N
CDL : Cooperative Discount List
CDD : Cash Disbursement Document
OR : Overtime Realization
ORL : Overtime Request Letter
PDL : Perwaka Discount List
WL : Wages List
WR : Wages Recapitulation
WS : Wages Slip
WSign : Wages Signature
CHAPTER V
CONCLUSION AND SUGGESTION
5.1. CONCLUSION
Based on the chapter four, I conclude that:
a) The wages procedure still less information comparing with the theoretical concept.
b) Good system will affect the activities inside the organization, so in order to make the company better, it is a must to develop the system and procedure to be more easy to accept. So that, there will be no misunderstanding if we try to describe the procedure.
c) The procedure is important as a guide in order to do the things inside the organization. It bordered the employee to do the things outside the procedure. It will make every action inside the organization and company to be well-managed.
d) The role of manager or head department is really needed in order to authorize the documents, but in the procedure there are no chart shows about that.
5.2. SUGGESTION
I would like to give some suggestions in order to improve the future performance of the company itself:
1. It is better for PG. Kebon Agung to build special training about all of the system and procedure in the company. This kind of training gives more understanding for new employees and workers to understand the development of the company.
BIBLIOGRAPHY
Anastasia Diana & Lilis Setiawati (2010) Sistem Informasi Akuntansi. Yogyakarta: ANDI
PT Kebon Agung (2012) Perjanjian Kerja Bersama PG Kebon Agung. Surabaya: PT Kebon Agung
