PROSEDUR PEMBAYARAN HUTANG USAHA

TERHADAP VENDOR ATAS PEMBELIAN BARANG

PADA PT. CHAKRA JAWARA

LAPORAN PRAKTIK KERJA LAPANGAN

NADYA FRIETARANY PUTRI

1510102017

PROGRAM STUDI D3 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

PROSEDUR PEMBAYARAN HUTANG USAHA

TERHADAP VENDOR ATAS PEMBELIAN BARANG

PADA PT. CHAKRA JAWARA

LAPORAN PRAKTIK KERJA LAPANGAN

Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar Ahli Madya

NADYA FRIETARANY PUTRI 1510102017

PROGRAM STUDI D3 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA

2018

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Disahkan di: Jakarta

Pada tanggal: 17 Mei 2018

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Prosedur Pembayaran Hutang Usaha Terhadap Vendor Atas Pembelian

Barang Pada PT. Chakra Jawara

Oleh

Nadya Frietarany Putri

Abstrak

Praktik Kerja Lapangan yang dilaksanakan selama tiga bulan di PT. Chakra Jawara, yang

bergerak dalam industri dealership. Ditempatkan di financing department dan melakukan

kegiatan yang berhubungan dengan pembayaran hutang usaha yang dilakukan oleh PT. Chakra

Jawara, dimulai dari proses pencatatan dokumen, menyiapkan dokumen-dokumen pembayaran

hingga dilakukannya pembayaran hutang usaha tersebut. Dalam melaksanakan praktik kerja

lapangan, terdapat beberapa manfaat yang diperoleh seperti ilmu dan wawasan yang bertambah

mengenai prosedur pembayaran hutang usaha pada PT. Chakra Jawara serta pengalaman yang

tidak didapatkan di bangku kuliah. Prosedur pembayaran hutang usaha yang telah diterapkan

seperti bagian-bagian yang terkait, serta dokumen-dokumen yang digunakan sebagian besar

telah sesuai dengan teori yang ada. Meskipun ada sedikit perbedaan, namun prosedur

pembayaran tentang hutang usaha pada PT. Chakra Jawara sudah dilaksanakan sesuai prosedur.

Kata kunci : Prosedur, pembayaran, hutang usaha

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Procedure Of Payment Of Accounts Payable To Vendors On The Purchase Of

Goods On PT. Chakra Jaw

By

Nadya Frietarany Putri

Abstract

Fieldwork practice at three months in PT. Chakra Jawara which is engaged in the

dealership industry. The placed in the finance department and performs activities related to the

payment of accounts payable made by PT. Chakra Jawara starting from the process of recording

doucments, preparing payment documents until the payment of the accounts payable. In

conducting field work practices there are several benefits gained such as knowledge and

increased insights into debt management procedures on PT. Chakra Jawara as well as

experiences not found in college. The account payable payment procedures that have been

applied such as the related sections, as well as the documents used are largely in accordance

with existing theorie. Altough there is little difference, but the procedure of payment of accounts

payable on PT. Chakra Jawara has been done according to procedure.

Keywords: Procedures, payments, accounts payable

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DAFTAR ISI

HALAMAN SAMPUL................................................................................................................... i

HALAMAN JUDUL ..................................................................................................................... ii

PERNYATAAN ORISINALITAS ............................................................................................. iii

PERNYATAAN PERSETUJUAN PUBLIKASI ...................................................................... iv

PENGESAHAN ..............................................................................................................................v

BERITA ACARA UJIAN PRAKTEK KERJA LAPANGAN ................................................ vi

ABSTRAK ................................................................................................................................... vii

ABSTRACT ................................................................................................................................. viii

PRAKATA .................................................................................................................................... ix

DAFTAR ISI...................................................................................................................................x

DAFTAR GAMBAR ................................................................................................................... xii

DAFTAR LAMPIRAN .............................................................................................................. xiv

BAB I PENDAHULUAN ...............................................................................................................1

I.1. Latar Belakang .....................................................................................................................1

I.2. Ruang Lingkup.....................................................................................................................2

I.3. Tujuan ..................................................................................................................................3

I.4. Sejarah Perusahaan ..............................................................................................................3

I.5. Struktur Organisasi ..............................................................................................................5

I.6. Kegiatan Usaha ....................................................................................................................6

I.7. Manfaat ................................................................................................................................9

BAB II TINJAUAN PUSTAKA .................................................................................................11

II.1. Pengertian Prosedur ...........................................................................................................11

II.2. Prosedur Pembelian Kredit ................................................................................................12

II.3. Prosedur Pencatatan Hutang Usaha dengan Voucher Payable Procedures.......................13

II.4. Pengertian Sistem...............................................................................................................15

II.5. Sistem Pembelian Kredit....................................................................................................16

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II.6. Sistem Retur Pembelian .....................................................................................................17

II.7. Pengeluaran Kas Untuk Pembayaran .................................................................................22

II.7.1 Flowchart Proses Pembayaran Hutang Usaha ...................................................................24

II.8. Definisi Hutang Usaha .......................................................................................................25

II.9. Hutang Jangka Pendek/Liabilitas Lancar ...........................................................................26

II.10. Akuntansi untuk Liabilitas Lancar .....................................................................................27

II.10.1 Pencatatan Transaksi Pembelian ........................................................................................27

II.10.2. Pembayaran Hutang Usaha ................................................................................................28

BAB III PELAKSANAAN PRAKTIK KERJA LAPANGAN .....................................................29

III.1. Kegiatan Selama Praktik Kerja Lapangan pada PT. Chakra Jawara .................................29

III.2. Fungsi yang Terkait dalam Proses Pembayaran Hutang Usaha terhadap Vendor atas

Pembelian Barang pada PT. Chakra Jawara ......................................................................31

III.2.1 Pembayaran Hutang Usaha yang dapat diangsur pada PT. Chakra Jawara .......................32

III.2.2 Retur Transaksi Pembayaran Hutang Usaha terhadap Vendor pada PT. Chakra Jawara ..33

III.3. Dokumen yang Terkait dalam Proses Pembayaran Hutang Usaha terhadap Vendor atas

Pembelian Barang pada PT. Chakra Jawara ......................................................................33

III.4. Prosedur Pembayaran Hutang Usaha terhadap Vendor atas Pembelian Barang pada PT.

Chakra Jawara ....................................................................................................................36

III.4.1. Prosedur Penagihan dari Vendor .......................................................................................36

III.4.2. Prosedur Penagihan dari Vendor .......................................................................................36

III.4.3. Gambaran Transaksi Pembayaran Hutang Usaha terhadap Vendor atas Pembelian

Barang pada PT. Chakra Jawara ........................................................................................42

III.4.3.1. Jurnal Penutup .................................................................................................................45

BAB IV PENUTUP ......................................................................................................................46

IV.1. Kesimpulan ........................................................................................................................46

DAFTAR PUSTAKA .............................................................................................................................. 48

RIWAYAT HIDUP

LAMPIRAN

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DAFTAR GAMBAR

Gambar 1. Struktur Organisasi Financing Department PT. Chakra Jawara ....................................5

Gambar 2. Jaringan Prosedur dan Sistem Akuntansi Pembelian ..................................................12

Gambar 3. One-Time Voucher Procedure dengan Cash Basis ......................................................14

Gambar 4. One-Time Voucher Procedure dengan Accrual Basis ................................................15

Gambar 5. Sistem Retur Pembelian ...............................................................................................19

Gambar 6. Flowchart Pembayaran Hutang Pemasok ...................................................................24

Gambar 7. Bagan Alir Prosedur Penagihan dari Vendor ...............................................................36

Gambar 8. Bagan Alir Prosedur Pembayaran Keluar ....................................................................39

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DAFTAR LAMPIRAN

Lampiran 1 Surat Keterangan Magang

Lampiran 2 Log Book Penyusunan Tugas Akhir Praktik Kerja Lapangan

Lampiran 3 Voucher

Lampiran 4 Surat Pemberitahuan Tagihan

Lampiran 5 Kwitansi

Lampiran 6 Faktur Pembelian

Lampiran 7 Delivery Order

Lampiran 8 Purchase Order

Lampiran 9 Faktur Pajak

Lampiran 10 Batch Upload

Lampiran 11 List/Report Rencana Pembayaran

Lampiran 12 Transaction Status

Lampiran 13 Daftar Penilaian Pelaksanaan Praktik Kerja Lapangan

Lampiran 14 Foto – Foto Praktik Kerja Lapangan pada PT. Chakra Jawara

Lampiran 15 Register Invoice pada Microsoft Excel

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