CHAPTER III SCOPE OF THE APPRENTICESHIP
3.4 System and Procedure of Apprenticeship
3.4.2 Working procedures
Work Procedures is a science that studies the principles and techniques to get a better work system design. There are several work procedures that are performed as tasks and are described as follows:
1. Making a letter
In this activity, the author gets the task of making several letters, including a letter requesting a form that is made when the inventory of forms is almost exhausted, an application for practical work, an outpatient application, and an overtime work order.
In making correspondence or a statement that has the signature of the leader, before getting a signature from the leadership, the person who wrote the letter must be initialed and then initialed by the operational officer. Figure 3.1 is a chart illustrating the leadership signature processed for a letter.
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Figure 3.2 Chart making a letter Source: Processed Data 2021
2. Registration and archiving incoming letter
When there is an incoming letter, the author immediately registers to the register book, after that, given the incoming letter a "Received" stamp which is a sign that the incoming letter has been received and given stamped with the date when it was received. And then giving a disposition sheet. Next, the author submits to the operational section chief for approval that the incoming letter has been received and followed up to whom the letter is addressed, and then signed by the manager and he will give note in the disposition sheet incoming letter which is a directive to follow up on the letter. Figure 3.2 is a chart that illustrates the procedure for registering incoming letters.
1
Making a Letter
2
letter Makingr's initials
3
initials of the operational Section Chief
4
Manager's Signature
5
Give Stampel Bank Nota
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Figure 3.3 Registrations and Archiving Incoming Letter Source: Processed Data 2021
Incoming Letter Register to the register
book
Stamp "Received" and the date of registration and provide the incoming letter
number
Giving a disposition sheet
Initial of the operational Section Chief
Handed over to the manager Arsip
45 3. Register and archive outgoing letter
Outgoing letters are made by each department, every time making a letter there must be the initials of the person who made the letter and the initials of the section chief and then signed by the leadership. To register outgoing letter, the steps are as shown in Figure 3.3. Then the thing that needs to be recorded in the register book is the recipient of the letter, the letter number, the subject of the letter, and the date of letter was made.
Figure 3.4 Registrations and Archiving Outgoing Letter Source: Processed Data 2021
Print 2 Copies
Give letter number Ex: 095/KS.01/PNM/2021
Register in Register Book
Give the initials of the person who made the letter
and the initials of the section chief
Handed over the manager to sign
Arsip Outgoing Letter
1 letter put in an envelope to be sent
46 4. Making a Perintah Bayar (PB) or pay to order
Perintah Bayar or pay to order is one that must be made using a Pay to order paper whose purpose is as a means of payment indirectly and then given to the Teller to be uploaded to the system. After that the general section also performs an update to the system. So, the Pay to order has two updates. The types of payment using a Pay to order are Class 1 Office Furniture or Equipment, Alat Tulis Kantor (ATK), Refined Fuel Oil Motorcycle and car, Office Electricity, Office Telephone, Pay for employee MTC (Metropolitan City) parking cards, Credit Department Phone Credit, Customer Service Package Cards, Leadership Guest Expenses, Banner Printing, Sports Expenses, Car Wash, Office Supplies, Printer INK, etc. If there is a withdrawal of money by a Bank employee that is used for payment or financing purposes that must be paid or issued by the Bank, then the general department must make a pay to order as a proof of the transaction that has occurred at that time. This is done to be used as a general bookkeeping transaction every day. After making a pay to order, it must be initialed by the general section first, then the operational officer, then signed by the main leadership. The back sheet must also be signed 2 (two) times by the person using the money. In figure 3.4 are the steps in making a pay to order.
Figure 3.5 Making a Pay to order Source: Processed Data 2021
Print Pay to order
Initial general & staff and operational section chief
Manager's signature
Given to the Teller to be uploaded to the system General section also
performs an update to the system
47 5. Making a Pemindahbukuan (PINBUK)
Pemindahbukuan or often abbreviated as PINBUK is a transaction bookkeeping process that is used to update the system, then used as proof of transactions on the day the transaction occurs. PINBUK is a transaction process within the Bank by crediting one account by debiting another account. The PINBUK is made to attach a payment made by the head office, and then the head office Makings a debit note for PT. Bank Riau Kepri Cabang Pembantu Panam which is an expense by the Bank that must be paid to the head office. In this activity, the author was instructed to Making PINBUK, charging printed forms, charging Lintas Arta telecommunication services, charging icon plus networks, changing books, charging Wincor ATM maintenance, outpatient non-permanent employees.
The steps for making an overbooking for one of the transactions such as Print Form Loading:
a. When entering a debit note from Bank Riau head office to PT. Bank Riau Kepri Cabang Pembantu Panam.
b. Click start, then click Data(D)
c. Select the “AYOE” folder and look for the “BOOK TRANSFER” file d. Select the “CORRECTION” sheet, and then Ctrl+F type “printing form
loading”.
e. After that, enter the debit note number and the information on the note.
The information in the debit and credit columns is the same, as well as the nominal.
f. Then, the author asks for the initials of the General and Personnel Section, Operational Section Chief and the signature of the Leader 6. PINBUK and Credit Note
PINBUK and Credit Notes are payment transactions by the Bank by depositing money into the debtor's account. In this activity, the author was instructed to Making PINBUK and credit notes for several payments such as; Payment of interest board, PT. Yastera invoice bill, security overtime pay, compensation, outpatient management, Cash in Transit (CIT) and Cash
48 in Safe (CIS), Income Tax Deposit (PPH), Non-Permanent Employee Salary, Transportation Payment Official Journey, lost clearing, and Collecting Employee Salary. In addition, payment of bills for outsourced personnel, recapitulation of cleaning service and security overtime allowance, house for sub-branch manage, electricity and telephone bills for sub-branch manage, bills for outsourcing staff for cleaning services at PT.
Yastera, printed materials, food allowance for credit collectors.
The following is the procedure for making a book entry or loan and credit note for a transaction such as the Interest Board Payment:
a. When the receipt for the interest payment bill arrived at PT. Bank Riau Kepri Capem Panam, the general and staffing department immediately ordered the author to make PINBUK and credit notes. The receipt has the interest board company account number written on it.
b. Making a PIN for this transaction is the same as making a PIN for point (e), but the explanation is in accordance with the information on the receipt.
c. The debit column is the account that is charged while the credit column is the "GENERAL INTERMEDIARY" accounts that deposits the nominal billed into the account concerned.
d. Next, create a credit note by clicking start, then clicking Data(D):
e. Select the Ayoe folder and look for the file with the name "NOTA- NOTA".
f. After that, click the file and look for a sheet with the name “BOARD OF FLOWERS”.
g. Enter the information in the bookkeeping, and the position of the number and name of the Bank Riau Kepri Capem Panam account named
"PERANTARA UMUM" above and the number and name of the interest board company account below.
h. After the credit note is completed, ask for the initials of the general and personnel department and operational Section Chief, then the leadership's signature.
49 i. Submit the PIN and credit notes to the general and personnel department
for updates to the system or Bank Riau Kepri users.
7. PINBUK and Debit Note
PINBUK and debit notes are withdrawal transactions by the Bank to the creditor's account. In this activity, the author was instructed to making PINBUK and debit notes for several withdrawals including outpatient and inpatient staff, outpatient care from the center, and the house of the sub- branch manager. The steps are almost the same as the previous point, but the only difference is the type of note, at this point using a debit note.
The steps are the same as making a PIN and credit note, but the information on the PIN and debit note is different. In PINBUK, the credit column is the account that receives the billed amount, while the debit column is the
"GENERAL TRANSFER" account which withdraws the collectible amount to the account concerned or the money goes to Bank Riau Kepri Capem Panam. The following are the steps in making PINBUK and debit notes for one of the transactions, such as outpatient employee:
a. When the outpatient debit note from the head office reaches Bank Riau Kepri Sub-Branch, then the general section assigns the author the task of making the PIN and debit notes. The debit note is a bill from the head office, from outpatient payments for Bank Riau Kepri Capem Panam employees which were previously borne by the head office and will be repaid from PT. Bank Riau Kepri Cabang Pembantu Panam to the head office.
b. In making outpatient PINBUK the same as making the previous PINBUK, but the sheet is different. The name of the sheet is "HEALTH REPLACEMENT COST".
c. Choose the outpatient table for the head office, and then enter the debit note number and the date the note was issued.
d. Make a statement according to the debit note. However, in this case the information in the debit column has 2 (two) accounts, namely the
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“General Intermediary” account and the “Outpatient Expenses” account, each of which has a different nominal.
e. The nominal for the General Intermediary account is 10% x the nominal in the debit note
f. The nominal for the Outpatient Expenses account is 90% x the nominal in the debit note.
g. Furthermore, in the credit column the description is the same as the debit column, but the nominal is the sum of the general intermediary account and outpatient expenses.
h. Then, make a debit note with the nominal in the public intermediary, namely withdrawing the nominal amount from the employee's account.
8. Counting meal allowance
Every month the author has an obligation to calculate employee salaries for the criteria for food allowance, the author is given 5 (five) days to calculate and input the attendance of all employees and on the 10th of each month there will be letters and attachments regarding the total meal allowance for PT. Bank Riau Kepri Cabang Pembantu Panam, then the author will print the results of the data input that has been made.
In calculating the working days of all employees, there are criteria used, namely the leader is absent only 2 (two) times; in and out, employees are usually absent 4 times a day; morning at 07:20 WIB (Western Indonesian Time), noon leave at 12:00 WIB, enter in the afternoon and return at 16:00 WIB except Friday at 17:00 WIB, Cleaner/delivery of outgoing and clearing Letter only absent 2 (twice) and Security has their own working hours, namely during the day from 07:00 WIB to 15:00 WIB, night time from 15:00 WIB to 23:00 WIB, night guard security at 23:00 WIB until 08:00 WIB.
51 Entering data on working hours, number of attendance
and a list of details for employee meal allowance Send to MSDM by Letter
The 10th of every month, print a list of details for meal
allowance and employee period attendance report
Create PINBUK and Credit Notes
Give the initials of the person who made the letter, initials
of the section chief and Manager’s Signature Post to Bank Riau Kepri
system
Figure 3.6 Making a Pay to order Source: Processed Data 2021
Print attendance Counting working days
52 9. Processing FLPP (Fasilitas Liquiditas Pelayanan Perumahan)
FLPP stands for Housing Services Liquidity Facility. FLPP is a housing loan that is given to customers who want to buy a house. In this activity, the author is given the task to making a memorandum of customer installment bills every month. The steps for making the note are:
a. Print amortization
Amortization is a table detailing the customer's monthly installments.
The table is already available in the Bank system. So to see the customer's installments each month can be directly printed.
b. Simulation
The simulation is used to see the nominal principal installments and the tariff installments charged by the customer every month. Print the simulation in two copies based on the amortization that has been printed.
The guidelines that are seen are the month of installments, then the customer's name and account number. Then, the simulation is combined with the amortization sheet.
c. Credit Note
After printing the amortization and simulation, the next step is to making a credit note that is used to withdraw deposits from the customer's account with two categories, namely withdrawals for principal installments and tariffs.
In this section the author has the task of processing FLPP which starts in the middle of the month until the beginning of the month. The number of FLPP customers is approximately 100 (one hundred) people, in this process each customer has 1 (one) amortization, 1 (one) simulation and 2 (two) credit notes
10. Manage monthly office inventory and office stationery supplies.
At the end of each month, the author is given the task of checking the inventory of goods in the Office of PT. Bank Riau Kepri Cabang Pembantu Panam. After checking, the author will Making a list of requests for printed goods from the teller and Customer Service (CS), where the list is signed by
53 the person requesting the goods and approved by the operational section chief. If the inventory of these goods is very little, the author will Making a letter of request for printed goods in the general office of PT. Bank Riau Kepri Cabang Pekanbaru. After the letter is made, there must be the initials of the general and operational divisions then followed by the signature of leadership. Furthermore, after the letter is received, the printed goods will be brought by the clearing delivery officer. However, there is also inventory ordered from PT. Yastera which provides office inventory needed by Bank Riau Kepri such as Debit Notes, Credit Notes, Deposit Slips, and Withdrawal Slips. All requests for these goods will be charged by PT. Bank Riau Kepri Cabang Pembantu Panam, which will be given proof of the bill.
The author is given the task of making a pay to order if the company wants to be paid in cash or via PINBUK and a debit note, which is transferred through an account number. And for office stationery supplies, the company PT. Bank Riau Kepri Cabang Pembantu Panam will order what the office needs by subscribing to a bookstore, namely Cinter Shop. So, in this case there are several places in ordering office inventory, and office stationery.