IMPLEMENTASI SISTEM ERP DENGAN TOOL SAP MODUL MATERIAL MANAGEMENT, PRODUCTION PLANNING DAN FINANCIAL ACCOUNTING PADA PT. J - Binus e-Thesis

  UNIVERSITAS BINA NUSANTARA School of Information Systems Skripsi Sarjana Komputer Semester Ganjil tahun 2011/2012

  FINANCIAL ACCOUNTING PADA PT. J

  Phandryanto 1200968975 Josef 1200976516 Teodorus 1200978534

  Abstrak

  Tujuan Penelitian adalah menganalisis proses bisnis yang berjalan dan mengembangkan business blueprint untuk menjawab gap yang ada pada proses bisnis berjalan dengan proses binis pada SAP. Business blueprint yang dibahas berkaitan dengan proses produksi, pembelian serta pembayaran ke vendor. Selain itu dibahas juga

  requirement yang dibutuhkan oleh perusahaan dalam hal pengimplementasian SAP ini.

  Metode yang digunakan adalah metodologi ASAP (Accelerated SAP), yang merupakan standar dari SAP dalam melakukan pengimplementasian di berbagai perusahaan. User diperoleh dari wawancara langsung dengan business process owner yang

  requirement

  dipilih untuk membahas masalah dan kebutuhan user dalam menjalankan proses bisnis pada PT. J. Hasil yang dicapai adalah pengembangan business blueprint yang terkait dengan kegiatan produksi, pembelian serta pembayaran ke vendor pada PT. J. Selain itu, dibuat juga beberapa functional specification untuk menjawab beberapa requirement dari Business process owner yang tidak ter-cover oleh SAP. Ditambah lagi dengan pengembangan yang dibuat oleh tim berupa aplikasi dengan bahasa pemrogaman ABAP untuk mendukung aktivitas permintaan data material baru. Simpulan yang didapat adalah munculnya beberapa gap antara proses bisnis berjalan dan proses bisnis pada SAP yang didapat dari hasil analisis kebutuhan melalui wawancara langsung dengan

  , hal inilah yang men-trigger tim untuk menyusun business

  Business process owner blueprint untuk menjawap gap tersebut. Selain itu hal-hal lain seperti functional

specification dan pengembangan aplikasi pada SAP juga dikembangkan untuk

mendukung proses bisnis pada PT. J.

  Kata Kunci

  Implementasi SAP, ERP, Material Management, Production Planning, Financial

  Accounting

  

PRAKATA

  Puji syukur kami panjatkan kepada Tuhan Yang Maha Esa, atas berkat dan rahmat-Nya atas terselesaikannya penulisan laporan yang berjudul “Implementasi Sistem ERP Dengan Tool SAP Modul Material Management, Production Planning dan

  

Financial Accounting Pada PT. J.” ini dalam rangka memenuhi persyaratan penyelesaian

Jenjang Strata-1 Ilmu Komputer di Universitas Bina Nusantara, Jakarta.

  Pada kesempatan ini, penulis juga ingin menyampaikan rasa terima kasih sebesar- besarnya atas segala bentuk dukungan, nasehat, petunjuk, doa, saran, serta bimbingan dalam penyelesaian laporan ini. Ucapan terima kasih yang sebesar-besarnya penulis tujukan kepada:

  1. Bapak Prof. Dr. Ir. Harjanto Prabowo, MM selaku Rektor Universitas Bina Nusantara, Jakarta.

  2. Bapak Johan, S.Kom., MM., selaku Head of School of Information Systems dan Head of Information Systems Department .

  3. Ibu Yanti, S.Kom., MM., selaku pembimbing selama penulisan laporan ini.

  4. Dosen-dosen Universitas Bina Nusantara yang telah membimbing selama perkuliahan, sehingga banyak memberikan masukan kepada penulis untuk menyelesaikan laporan ini.

  5. Ibu Mercia Saptawati Natio selaku IT Department Head pada PT. Dynaplast.

  6. Bapak Sucipto Darmaputra selaku Application Development Manager pada PT.

  Dynaplast.

  7. Seluruh anggota Tim SAP PT. Dynaplast yang telah mendukung penulis, baik berupa bimbingan maupun data fakta yang diberikan kepada penulis.

  9. Semua pihak yang telah banyak membantu penyusunan laporan ini baik secara langsung maupun tidak langsung yang mungkin terlewatkan dan tidak dapat disebutkan satu persatu. Kritik dan saran yang membangun akan diterima untuk pengembangan penulisan selanjutnya. Akhir kata, penulis juga berharap laporan ini akan dapat bermanfaat bagi semua pihak yang memerlukannya.

  Jakarta, 21 Januari 2012 Penulis

  

DAFTAR ISI

  Halaman Judul Luar ......................................................................................................... i Halaman Judul Dalam .................................................................................................... ii Halaman Persetujuan Hard Cover ................................................................................. iii Lembar Pernyataan Dewan Penguji…………………….……………………………...iv Lembar Pemberian Hak Cipta Non Eksklusif………….……………………………...vii ABSTRAK .................................................................................................................. viii PRAKATA ..................................................................................................................... ix DAFTAR ISI .................................................................................................................. xi DAFTAR GAMBAR ................................................................................................ xxiii DAFTAR TABEL ...................................................................................................... xxix

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

  1.1 Latar Belakang ..................................................................................................... 1

  1.2 Ruang Lingkup ..................................................................................................... 3

  1.3 Tujuan Manfaat .................................................................................................... 4

  1.4 Metodologi ........................................................................................................... 5

  1.5 Sistematika Penulisan ........................................................................................... 7

  

BAB 2 LANDASAN TEORI ...................................................................................... 10

  2.1 Teori-Teori Dasar/Umum ................................................................................... 10

  2.1.1 Sistem ERP ................................................................................................. 10

  2.1.1.1 Pengertian ERP ................................................................................... 10

  2.1.1.2 Modul-Modul ERP.............................................................................. 11

  2.1.2 Implementasi Sistem ERP .......................................................................... 13

  2.1.2.1 Pengertian Implementasi ..................................................................... 13

  2.1.2.2 Pendekatan Implementasi Sistem ....................................................... 14

  2.1.3 Sistem Produksi .......................................................................................... 14

  2.1.3.1 Pengertian Sistem Produksi ................................................................ 14

  2.1.3.2 Perencanaan Produksi ......................................................................... 15

  2.1.4 Sistem Pembelian ....................................................................................... 16

  2.1.5 Sistem Pembayaran ..................................................................................... 17

  2.1.5.1 Pengertian Sistem Pembayaran ........................................................... 17

  2.1.5.2 Aktivitas Umum dari Proses Pembayaran .......................................... 18

  2.1.5.3 Akuntansi untuk Pembelian Persediaan .............................................. 21

  2.1.5.4 Rekonsiliasi Bank ............................................................................... 21

  2.1.5.5 Mengembangkan Sebuah Sistem Akuntansi ....................................... 22

  2.1.5.6 Bank Statement .................................................................................... 23

  2.1.5.7 Proses Rekonsiliasi Bank .................................................................... 24

  2.2 Teori-Teori Khusus ............................................................................................ 25

  2.2.1 SAP ............................................................................................................. 25

  2.2.1.1 SAP ECC Core (6.0) ........................................................................... 25

  2.2.1.2 Metodologi ASAP ............................................................................... 26

  2.2.2 SAP Modul Production Planning ............................................................... 31

  2.2.2.1 Siklus Production Planning ................................................................ 31

  2.2.2.1.1 Material Requirement Planning (MRP) ...................................... 31

  2.2.2.1.2 Production Order Creation ......................................................... 32

  2.2.2.1.3 Capacity Requirement Planning ................................................. 36

  2.2.2.1.4 Production Execution .................................................................. 38

  2.2.2.2 Master Data ........................................................................................ 44

  2.2.2.2.1 Bill of material ............................................................................ 44

  2.2.2.2.2 Work Center ................................................................................ 47

  2.2.2.2.3 Routing ........................................................................................ 49

  2.2.3 SAP Modul Material Management ............................................................ 50

  2.2.3.1 Pengertian Material Management ....................................................... 50

  2.2.3.2 Persediaan ........................................................................................... 51

  2.2.3.3 Material ............................................................................................... 53

  2.2.3.4 Material Management ......................................................................... 55

  2.2.3.5 Siklus Material Management dalam SAP R/3 .................................... 58

  2.2.4 SAP Modul Financial Accounting ............................................................ 60

  2.2.4.1 House Bank ......................................................................................... 60

  2.2.4.2 Chart of Account ................................................................................. 60

  2.2.4.3 Fiscal Year .......................................................................................... 60

  2.2.4.4 Payment Program Configuration ....................................................... 61

  2.2.4.5 Profit Center Accounting .................................................................... 62

  2.2.4.6 Segment ............................................................................................... 62

  2.2.4.7 Cost Center Accounting ...................................................................... 63

  BAB 3 PROJECT PROFILE ........................................................................................ 64

  3.1 Gambaran Umum Perusahaan ............................................................................ 64

  3.1.1 Sejarah Perusahaan ..................................................................................... 64

  3.1.2 Visi dan Misi Perusahaan ........................................................................... 64

  3.1.3 Struktur Organisasi PT. J ............................................................................ 66

  3.2 Proses Bisnis PT.J ............................................................................................ 116

  3.2.1 Proses Produksi ......................................................................................... 116

  3.2.2 Proses Pembelian (Purchasing) ................................................................ 129

  3.2.3 Proses Pembayaran (Payment) ................................................................. 132

  3.5 Rencana Penyelesaian Masalah ........................................................................ 145

  4.1.2.2 Plant .................................................................................................. 164

  4.1.2.1 Company Code .................................................................................. 164

  4.1.2 Pengenalan Enterprise Structure .............................................................. 164

  4.1.1 Pengenalan Business Blueprint ................................................................. 164

  4.1 Business Blueprint ............................................................................................ 159

  

BAB 4 RANCANGAN SISTEM .............................................................................. 159

  3.8 Length of Effort ................................................................................................ 148

  3.8 Analisis Kebutuhan…………………………………………………………...148

  3.7 Solusi yang Ditawarkan .................................................................................... 147

  3.6 Peran ................................................................................................................. 146

  3.4 Masalah yang Ditemukan ................................................................................. 144

  3.3 Project SAP pada PT. J ................................................................................... 135

  3.3.5 User Role .................................................................................................. 143

  3.3.4 Project Scope ............................................................................................ 142

  3.3.3 Jadwal Implementasi ................................................................................ 141

  3.3.2 Objectives ................................................................................................. 140

  3.3.1.5 Tanggung Jawab dan Wewenang ...................................................... 137

  3.3.1.4 Struktur Organisasi “TEAM” ........................................................... 136

  3.3.1.3 Logo Tim .......................................................................................... 135

  3.3.1.2 Slogan Tim ........................................................................................ 135

  3.3.1.1 Nama Tim ......................................................................................... 135

  3.3.1 Struktur Project TEAM ............................................................................ 135

  4.1.2.3 Storage Location ............................................................................... 165

  4.1.2.4 Warehouse ......................................................................................... 165

  4.1.3 Assignment ................................................................................................ 165

  4.1.3.1 Integrasi Struktur Organisasi Material Management dengan Warehouse Management ................................................................... 166

  4.1.3.2 Integrasi Struktur Organisasi Material Management dengan Production Planning ......................................................................... 166

  4.1.3.3 Integrasi Struktur Organisasi Material Management dengan Financial Controlling ....................................................................... 167

  4.1.4 Detail Rancangan ...................................................................................... 167

  4.1.5 Pemetaan berdasarkan Modul ................................................................... 171

  4.1.5.1 Pemetaan pada Modul Production Planning .................................... 171

  4.1.5.1.1 Master Data .............................................................................. 171 4.1.5.1.1.1 Bill of material ................................................................... 171

  4.1.5.1.1.1.1 BOM Usage ............................................................... 172 4.1.5.1.1.1.2 Base Quantity ............................................................. 172 4.1.5.1.1.1.3 Multi Level BOM ....................................................... 173

  4.1.5.1.1.2 Work Center....................................................................... 174 4.1.5.1.1.2.1 Work Center Category ............................................... 174 4.1.5.1.1.2.2 Standard Value Key Formula .................................... 174 4.1.5.1.1.2.3 Set up Type Key ......................................................... 175 4.1.5.1.1.2.4 Person Responsible .................................................... 176 4.1.5.1.1.2.5 Location ..................................................................... 176 4.1.5.1.1.2.6 Supply Area ................................................................ 177 4.1.5.1.1.2.7 Shift Sequence ............................................................ 177 4.1.5.1.1.2.8 Capacity Planner Group ............................................ 178

  4.1.5.1.1.2.9 Naming Convention ................................................... 179 4.1.5.1.1.3 Routing .............................................................................. 179

  4.1.5.1.1.3.1 Routing Usage ........................................................... 180 4.1.5.1.1.3.2 Control Key ................................................................ 180 4.1.5.1.1.3.3 Standard Value .......................................................... 182

  4.1.5.1.1.4 Production Version ............................................................ 183

  4.1.5.1.2 Production Planning ................................................................. 183 4.1.5.1.2.1 Planning Strategy .............................................................. 183 4.1.5.1.2.2 MRP Controller ................................................................. 184 4.1.5.1.2.3 Procurement Type ............................................................. 185 4.1.5.1.2.4 Activate Requirement Planning ......................................... 185 4.1.5.1.2.5 Capacity Planning ............................................................. 186 4.1.5.1.2.6 Planned Order Converting ................................................ 187

  4.1.5.1.3 Production Execution ................................................................ 187 4.1.5.1.3.1 Production Order Execution ............................................. 187 4.1.5.1.3.2 Production Order Release ................................................. 187

  4.1.5.1.4 Production Goods Movement .................................................... 189 4.1.5.1.4.1 Production Replenishment................................................. 189 4.1.5.1.4.2 Goods Issue to Production Order ...................................... 191 4.1.5.1.4.3 Goods Receipt Production Order ...................................... 192

  4.1.5.1.5 Production Confirmation .......................................................... 194

  4.1.5.1.6 Closed Production Order .......................................................... 204

  4.1.5.2 Pemetaan pada Modul Material Management .................................. 205

  4.1.5.2.1 Master Data .............................................................................. 205 4.1.5.2.1.1 Pemetaan Material Type .................................................... 205

  4.1.5.2.1.2 Material valuation strategy................................................ 207 4.1.5.2.1.3 Material Group .................................................................. 207 4.1.5.2.1.4 Material Number ............................................................... 209 4.1.5.2.1.5 Unit of Measure ................................................................. 210 4.1.5.2.1.6 Term of Payment ................................................................ 211

  4.1.5.2.2 Purchasing Documents ............................................................. 212 4.1.5.2.2.1 Purchasing Document Type .............................................. 213 4.1.5.2.2.2 Item Category Group ......................................................... 214 4.1.5.2.2.3 Account Assignment Object ............................................... 214 4.1.5.2.2.4 Purchase Requisition ......................................................... 214 4.1.5.2.2.5 Purchase Order ................................................................. 215 4.1.5.2.2.6 Goods Movement ............................................................... 216

  4.1.5.3 Pemetaan pada Modul Financial Accounting ................................... 218

  4.1.5.3.1 Master Data .............................................................................. 218 4.1.5.3.1.1 Account Group ................................................................... 218 4.1.5.3.1.2 Account Payable G/L Account .......................................... 218 4.1.5.3.1.3 Vendor Account Group ...................................................... 220 4.1.5.3.1.4 Cash G/L Account ............................................................. 220 4.1.5.3.1.5 Bank Details ...................................................................... 221 4.1.5.3.1.6 Cost Center ........................................................................ 222

  4.1.5.3.2 Invoice Receipt for Invoice ........................................................ 223

  4.1.6 Ruang Lingkup Proses Bisnis (PP-MM-FI) ............................................. 224

  4.1.7 Business Scenario ..................................................................................... 228

  4.1.7.1 Inhouse Production for Sales ............................................................ 228

  4.1.7.2 Perencanaan Kebutuhan Material Produksi ...................................... 231

  4.1.8 Business Process ....................................................................................... 234

  4.1.8.1 Business Process Production Planning ............................................ 234

  4.1.8.1.1 Maintain Bill of material ........................................................... 234

  4.1.8.1.2 Maintain Routing ...................................................................... 236

  4.1.8.1.3 Maintain Work Center ............................................................... 238

  4.1.8.1.4 Production Planning inhouse .................................................... 239

  4.1.8.1.5 Production Execution Inhouse .................................................. 241

  4.1.8.1.6 Closed Production Order for Inhouse ....................................... 246

  4.1.8.1.7 Production Planning for Mixing ............................................... 247

  4.1.8.1.8 Production Execution for Mixing .............................................. 248

  4.1.8.1.9 Closed Mixing Production Order .............................................. 249

  4.1.8.2 Business Process Material Management .......................................... 250

  4.1.8.2.1 Purchasing Requisition-Stock ................................................... 250

  4.1.8.2.2 Purchasing Order-Stock ............................................................ 252

  4.1.8.2.3 Goods Receipt-Stock ................................................................. 255

  4.1.8.2.4 Proses Pengakuan Hutang Dagang ............................................ 257

  4.1.8.2.5 Goods Issue Return to Vendor .................................................. 258

  4.1.8.2.6 Goods Issue Consumption to Production Order ....................... 260

  4.1.8.2.7 Goods Receipt Production Order .............................................. 262

  4.1.8.3 Business Process Financial Accounting ........................................... 264

  4.1.8.3.1 Bank Reconciliation .................................................................. 264

  4.2 Functional specification ................................................................................... 267

  4.2.1 Functional specification Production Planning ......................................... 267

  4.2.1.1 Down Time Confirmation ................................................................. 267

  4.2.1.1.1 Requirement Details .................................................................. 267

  4.2.1.1.2 Transparent Tables/Logical Database Used ............................ 268

  4.2.1.1.3 Sample File ................................................................................ 269

  4.2.1.1.4 Input Screen Format ................................................................. 269

  4.2.1.1.5 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 269

  4.2.1.1.6 Output Layout/Log .................................................................... 270

  4.2.1.2 Reverse Down Time Confirmation .................................................... 271

  4.2.1.2.1 Requirement Details .................................................................. 271

  4.2.1.2.2 Transparent Tables/Logical Database Used ............................ 272

  4.2.1.2.3 Sample File ................................................................................ 272

  4.2.1.2.4 Input Screen Format ................................................................. 272

  4.2.1.2.5 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 273

  4.2.1.2.6 Output Layout/Log .................................................................... 273

  4.2.1.3 Automatic Maintain Dynamic Bin when Saving Production Order . 274

  4.2.1.3.1 Requirement Details .................................................................. 274

  4.2.1.3.2 Transparent Tables/Logical Database Used ............................ 275

  4.2.1.3.3 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 275

  4.2.1.4 User Exit MWMTO008 Modification .............................................. 276

  4.2.1.4.1 Requirement Details .................................................................. 276

  4.2.1.4.2 Input Screen Format ................................................................. 277

  4.2.1.4.3 Transparent Tables/Logical Database Used ............................ 277

  4.2.1.4.4 Program Requirements/Pseudocode/Flow Charts of the

   Program .................................................................................... 278

  4.2.1.5 Create Form Bukti Pengeluaran Barang .......................................... 279

  4.2.1.5.1 Requirement Details .................................................................. 279

  4.2.1.5.2 Transparent Tables/Logical Database Used ............................ 280

  4.2.1.5.3 Input Screen Format ................................................................. 284

  4.2.1.5.4 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 284

  4.2.1.5.5 Output Layout ............................................................................ 287

  4.2.1.6 Create Production Efficiency Report ................................................ 288

  4.2.1.6.1 Requirement Details .................................................................. 288

  4.2.1.6.2 Transparent Tables/Logical Database Used ............................ 289

  4.2.1.6.3 Sample File ................................................................................ 290

  4.2.1.6.4 Input Screen Format ................................................................. 290

  4.2.1.6.5 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 291

  4.2.1.6.6 Output Layout/Log .................................................................... 299

  4.2.1.7 Create Material Efficiency Report .................................................... 301

  4.2.1.7.1 Requirement Details .................................................................. 301

  4.2.1.7.2 Transparent Tables/Logical Database Used ............................ 301

  4.2.1.7.3 Sample File ................................................................................ 301

  4.2.1.7.4 Input Screen Format ................................................................. 302

  4.2.1.7.5 Program Requirements/Pseudocode/Flow Charts of the Program .................................................................................... 302

  4.2.1.7.6 Output Layout/Log .................................................................... 303

  4.2.2 Functional specification Material Management ...................................... 303

  4.2.2.1 Inventory Aging report ...................................................................... 303

  4.2.2.1.1 Requirement Details .................................................................. 303

  4.2.2.1.2 Transparent Tables/Logical Database Used ............................ 304

  4.2.2.1.3 Sample File ................................................................................ 305

  4.2.2.1.4 Input Screen Format ................................................................. 305

  4.2.2.1.5 Program Requirements/Pseudocode/Flow Charts of the Program .................................................................................... 305

  4.2.2.1.5.1 Perhitungan Logical ........................................................ 305 4.2.2.1.5.2 Database Execution ........................................................ 309

  4.2.2.1.6 Output Layout/Log .................................................................... 311 4.2.2.1.6.1 Output Layout pada Report ............................................. 311 4.2.2.1.6.2 Table Required Output .................................................... 311

  4.2.2.2 Term of Payment Report ................................................................... 313

  4.2.2.2.1 Requirement Details .................................................................. 313

  4.2.2.2.2 Transparent Tables/Logical Database Used ............................ 313

  4.2.2.2.3 Sample File ................................................................................ 314

  4.2.2.2.4 Input Screen Format ................................................................. 315

  4.2.2.2.5 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 315

  4.2.2.2.5.1 Perhitungan Logical ........................................................ 315 4.2.2.2.5.2 Database Execution ........................................................ 315

  4.2.2.2.6 Output Layout/Log .................................................................... 320

  4.2.3 Functional specification Financial Accounting ....................................... 320

  4.2.3.1 Print Bukti Pembayaran .................................................................... 320

  4.2.3.1.1 Requirement Details .................................................................. 320

  4.2.3.1.2 Transparent Tables/Logical Database Used ............................ 320

  4.2.3.1.3 Sample File ................................................................................ 321

  4.2.3.1.4 Input Screen Format ................................................................. 321

  4.2.3.1.5 Program Requirements/Pseudocode/Flow Charts of the Program .................................................................................... 322

  4.2.3.1.6 Output Layout/Log .................................................................... 322

  4.2.3.2 Aging report for AP .......................................................................... 323

  4.2.3.2.1 Requirement Details .................................................................. 323

  4.2.3.2.2 Transparent Tables/Logical Database Used ............................ 323

  4.2.3.2.3 Sample File ................................................................................ 324

  4.2.3.2.4 Input Screen Format ................................................................. 324

  4.2.3.2.5 Program Requirements/Pseudocode/Flow Charts of the Program ................................................................................... 325

  4.2.3.2.6 Output Layout/Log .................................................................... 325

  4.3 Pengembangan Lain-lain .................................................................................. 326

  BAB 5 SIMPULAN DAN SARAN ........................................................................... 345

  5.1 Simpulan ........................................................................................................... 345

  5.2 Saran ................................................................................................................. 347 DAFTAR PUSTAKA ................................................................................................. 348

  

DAFTAR GAMBAR

Gambar 2.1 Input-ouput sistem produksi ...................................................................... 15Gambar 2.2 Proses rekonsiliasi bank ............................................................................ 24Gambar 2.3 The Accelerated SAP Road Map ............................................................... 26 Gambar 2.4 Project Preparation and Business Blueprint Phases .................................

  28 Gambar 2.5 Production Planning Cycle ....................................................................... 31