Sistem Penggajian dan Pengupahan PGKA
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 interrelated 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.
Such as Pabrik Gula (PG) Kebon Agung Malang, PG. Kebon Agung Malang is
a big sugar factory and of course there are so many processes inside it. PG. Kebon
Agung Malang is one of the best industrial companies that produce sugar. It looks like
the employees whose work there is so wealth living. They keep everything so neat
include system and procedure. I really want to know one of the system and procedure,
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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.
c. Give suggestion and new ideas to the company, so it can be applied in
order to increase work performance and gain effectiveness and
efficiency.
2
d.
As a means to bridge the relations of cooperation between the
company and the Administrative Science Faculty, Brawijaya
e.
3.
University to conduct cooperation in the days to come.
As transfer knowledge media in administrative science field especially
business administration for the company development.
For Administrative Science Faculty
a. The internship report can be the internal audit for quality in study
b.
c.
system.
Introduce the program to the institution in administrative science field.
Give the suggestion and new ideas for the faculty so that they can
d.
maximize the curriculum appropriate with the needs of the students.
Built good cooperation between the faculty and the institution in order
to improve the relationship and equality.
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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.
3. In 1964, carried out extensive rehabilitation that include engine repair at the
central station and rehabilitation in the expansion of sugarcane areas.
4
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
2.2.
as 19 billion rupiahs.
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
Sugar cane is the main material in the process of sugar making. Sugar
cane needs some kind of fertile soil to produce the best sugar cane with
the perfect quality of sugar. The soil condition in PG. Kebon Agung is
very fertile, so it supports the sugarcane plants to be the best quality, as it
is located at 2.5 kilometers from Brantas River.
5
2. Watering and irrigation factors
Watering network around PG. Kebon Agung had technical and semitechnical 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
2.3.
company.
Company Organization
2.3.1. Organization Structure
In order to facilitate the business activities, so the existence of
organization structure is very important. Human activities in an organization
will appear in the form of a joint governance structure and its working
procedures together with the duty, authority and responsibility. Working
relationship in organization, both among people and functions should be
established, managed, and organized, so it has a framework and a set of
6
pattern that can avoid chaos, emptiness and overlapping activities that will be
implement.
PG. Kebon Agung use line organization structure, where an
organization that responsible to the authority, moving straight from top to
bottom, from the top leadership to the subordinate schematically in the
principal occupations and employment assistance.
7
Struktur organisasi PGKA
8
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.
c. Other seasonal temporary employee, is a worker that do his job
near emplacement which is not having direct relationship with
sugarcane
milling,
that
includes
sugarcane
cleaning,
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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:
Employee
Division
Administratio
n
Staff
Permanent
Campaign
9
66
17
Non-
Total
Permanent
-
92
10
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
.
1
2
3
4
5
6
7
8
Education Level
Leader
Permanent
Campaign
Non-
permanent
Scholar
35
40
45
D3
13
9
1
D2
D1
SMA/SMK
172
117
2
SMP
34
75
1
SD
87
88
2
Non-education
9
27
1
Total
35
355
361
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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
.
1
2
3
4
5
6
Age
Leader
Permanent
Campaign
Non-
Permanent
20 – 30
4
2
2
1
31 – 35
5
13
7
2
36 – 40
7
40
32
1
41 – 45
8
78
90
2
46 – 50
9
127
153
1
51 – 55
2
95
77
Total
35
355
361
7
Table 2.3 The Amount of Employee in PG. Kebon Agung Based on Age
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
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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.
b. Plan and coordinate the budget, as well as both administration and
finance or overall division.
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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:
a. Supervising the receipts and expenditure of production, material or
equipment in accordance with the existing procedure.
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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.
c. Give verbal warnings to employees who violate labor discipline that
applies.
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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:
a. Guiding, directing, developing and exercising oversight to
subordinate employees
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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.
b. Make a report to the engineering section manager about
the activities that have been undertaken and the plans
that will be implemented.
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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
Manager of manufacturing is a head of division that responsible
to do supervising upon the production process from the sugarcane
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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.
2.4. Job Field
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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
2.
b.
terms of cost control.
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.
Long-term Goals
1. Do the expansion by increasing production capacity and acreage of sugar
2.
3.
cane plantations and renewing the facilities and production equipment.
Improve the quality and quantity of the product that produced in order to
assist the Government of Indonesia in realizing self-sufficiency of sugar.
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
Production process of PG. Kebon Agung starts from the raw material until
becomes a sugar conducted through several stations, as follows:
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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
The purpose of this station is to separate the impurities contained in the
raw nira, so that, they will get clean nira which is called watery or clear nira.
Besides, the purpose of this process is to avoid the separation of sugar
redaction. In this process, they also produced dirty nira. Dirty nira is a nira that
produced by precipitation using chemicals. Dirty nira filtered using vacuum
pressure system that later it will produce nira filters and solid dregs that can be
used as fertilizer.
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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.
7.
From process C, they will get sugar V and molasses.
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.
2.
Molasses
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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
3.
compound of building construction.
Dregs
Dregs are for the boiling station and as a material to produce patrole-board
4.
and also used as a raw material of producing the paper, board, and ash.
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
2.
already determined by the board director office.
Sugar auction had by PG. Kebon Agung in collaboration with the local farmers.
The auction for sugar production to company that want to buy sugar with the
beginning price based on the cost calculation of material, production, labor and
accommodation which is decided by PG. Kebon Agung. Sugar auction done
with giving announcement first from PG. Kebon Agung to every company that
will be invited in the auction. Some companies that usually invited in the
auction are PT. Sinar Agung, PT. Sumber Kencana, PT. Fajar Mulya, PT.
Rajawali, PT. Taruna Jaya, etc. And between those companies, one of them will
be appear as a winner of the auction that deserve to buy sugar productions of
22
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:
Producer
TIM 5
Distributor
Wholesaler
Retailer
Consumer
Picture 2.2 Distribution Channel of PG. Kebon Agung
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
23
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
1
2
3
Working Day
Working Hour
Break
Monday – Thursday
07.00 – 15.00
11.30 – 12.30
Friday
07.00 – 15.30
11.00 – 13.00
Saturday
07.00 – 13.00
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
b.
questions to the expert
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
No
Working Day
Working Hour
Break
24
1
2
3
Monday – Thursday
07.00 – 15.00
Friday
07.00 – 15.30
Saturday
07.00 – 13.00
Table 3.2 Internship Schedule Time
11.30 – 12.30
11.00 – 13.00
-
(Source: data made on June 25th 2013)
3.4. Job Distribution
I have to work under the financial department authority, in cashier division but I
also synergic with the managers and or heads of financial department and human
resource department to understand the procedure of wages system of the employees,
so that I can get the data that I will be used in this report. There is no specific job
distribution because the entire internship tasks have to be done by myself.
25
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
a)
list.
The related functions are:
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
perwaka discount list given by the accounting department based on the date.
26
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
Financial department received the supporting documents given by the accounting
document. At the cashier, the head of cashier will signs the cash disbursement letter,
send the copy of wages transfer list to the bank, give the wages slip signature and
give the wages slip to the worker. Other documents will be given to the accounting
department to be process as an input data.
27
Picture 4.1
The Non-Staff Wages Payment Procedure
Personnel Department
Accounting Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
28
Picture 4.2
The Non-Staff Wages Payment Procedure (continued)
Financial Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
29
Picture 4.3
The Non-Staff Wages Payment Procedure (continued)
Accounting Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
Personnel Department
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
30
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:
a)
Cash disbursement evidence
b) Cooperative discount list
c)
Overtime request letter
d) Wages list, wages slip, wages signature, wages transfer list, and wages
recapitulation.
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
Financial department received the documents given by accounting
department. The financial department will give the sign in cash disbursement
letter. The cashier then provides money in a certain amount. The head of
31
cashier give the sign to the slip and hand over the money. The worker should
give his/her sign in the slip too. Other documents such as CDE, WL, WR,
WS, Wsign, and CDL will be given to the accounting department to be
process.
32
Picture 4.4
Daily Worker Wages Payment Procedure
Personnel Department
Accounting Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
33
Picture 4.5
Daily Worker Wages Payment Procedure (continued)
Financial Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
34
Picture 4.6
Daily Worker Wages Payment Procedure (continued)
Accounting Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
Personnel Department
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
35
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.
6. On picture 4.2 (The Non-Staff Wages Payment Procedure) the wages slip
document has not been archived. So, it is better if the Personnel Department
edit the procedure with adding the triangle shapes below the wages slip chart
such as the procedure in the next page.
36
The Non-Staff Wages Payment Procedure (continued)
Financial Department
N
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Picture 4.7 The Wages Slip Evaluation
(Source: Data made on May 27th, 2014)
37
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.
2. It is better for PG. Kebon Agung to improve the system and procedure to be
more clear, so that there will be no misunderstanding in daily activity at the
office.
38
3. Internal control should be more tight in order to reduce or minimize the
fraud that caused by the system or procedure that is not clear enough.
39
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
Bodnar, G.H. and W.S. Hopwood (2004) Accounting Information Systems, 9th Edition.
Upper Saddle River: Prentice-Hall, Inc.
40
ATTACHMENT
41
42
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 interrelated 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.
Such as Pabrik Gula (PG) Kebon Agung Malang, PG. Kebon Agung Malang is
a big sugar factory and of course there are so many processes inside it. PG. Kebon
Agung Malang is one of the best industrial companies that produce sugar. It looks like
the employees whose work there is so wealth living. They keep everything so neat
include system and procedure. I really want to know one of the system and procedure,
1
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.
c. Give suggestion and new ideas to the company, so it can be applied in
order to increase work performance and gain effectiveness and
efficiency.
2
d.
As a means to bridge the relations of cooperation between the
company and the Administrative Science Faculty, Brawijaya
e.
3.
University to conduct cooperation in the days to come.
As transfer knowledge media in administrative science field especially
business administration for the company development.
For Administrative Science Faculty
a. The internship report can be the internal audit for quality in study
b.
c.
system.
Introduce the program to the institution in administrative science field.
Give the suggestion and new ideas for the faculty so that they can
d.
maximize the curriculum appropriate with the needs of the students.
Built good cooperation between the faculty and the institution in order
to improve the relationship and equality.
3
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.
3. In 1964, carried out extensive rehabilitation that include engine repair at the
central station and rehabilitation in the expansion of sugarcane areas.
4
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
2.2.
as 19 billion rupiahs.
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
Sugar cane is the main material in the process of sugar making. Sugar
cane needs some kind of fertile soil to produce the best sugar cane with
the perfect quality of sugar. The soil condition in PG. Kebon Agung is
very fertile, so it supports the sugarcane plants to be the best quality, as it
is located at 2.5 kilometers from Brantas River.
5
2. Watering and irrigation factors
Watering network around PG. Kebon Agung had technical and semitechnical 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
2.3.
company.
Company Organization
2.3.1. Organization Structure
In order to facilitate the business activities, so the existence of
organization structure is very important. Human activities in an organization
will appear in the form of a joint governance structure and its working
procedures together with the duty, authority and responsibility. Working
relationship in organization, both among people and functions should be
established, managed, and organized, so it has a framework and a set of
6
pattern that can avoid chaos, emptiness and overlapping activities that will be
implement.
PG. Kebon Agung use line organization structure, where an
organization that responsible to the authority, moving straight from top to
bottom, from the top leadership to the subordinate schematically in the
principal occupations and employment assistance.
7
Struktur organisasi PGKA
8
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.
c. Other seasonal temporary employee, is a worker that do his job
near emplacement which is not having direct relationship with
sugarcane
milling,
that
includes
sugarcane
cleaning,
9
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:
Employee
Division
Administratio
n
Staff
Permanent
Campaign
9
66
17
Non-
Total
Permanent
-
92
10
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
.
1
2
3
4
5
6
7
8
Education Level
Leader
Permanent
Campaign
Non-
permanent
Scholar
35
40
45
D3
13
9
1
D2
D1
SMA/SMK
172
117
2
SMP
34
75
1
SD
87
88
2
Non-education
9
27
1
Total
35
355
361
7
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
.
1
2
3
4
5
6
Age
Leader
Permanent
Campaign
Non-
Permanent
20 – 30
4
2
2
1
31 – 35
5
13
7
2
36 – 40
7
40
32
1
41 – 45
8
78
90
2
46 – 50
9
127
153
1
51 – 55
2
95
77
Total
35
355
361
7
Table 2.3 The Amount of Employee in PG. Kebon Agung Based on Age
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
11
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.
b. Plan and coordinate the budget, as well as both administration and
finance or overall division.
12
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:
a. Supervising the receipts and expenditure of production, material or
equipment in accordance with the existing procedure.
13
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.
c. Give verbal warnings to employees who violate labor discipline that
applies.
14
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:
a. Guiding, directing, developing and exercising oversight to
subordinate employees
15
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.
b. Make a report to the engineering section manager about
the activities that have been undertaken and the plans
that will be implemented.
16
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
Manager of manufacturing is a head of division that responsible
to do supervising upon the production process from the sugarcane
17
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.
2.4. Job Field
18
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
2.
b.
terms of cost control.
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.
Long-term Goals
1. Do the expansion by increasing production capacity and acreage of sugar
2.
3.
cane plantations and renewing the facilities and production equipment.
Improve the quality and quantity of the product that produced in order to
assist the Government of Indonesia in realizing self-sufficiency of sugar.
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
Production process of PG. Kebon Agung starts from the raw material until
becomes a sugar conducted through several stations, as follows:
19
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
The purpose of this station is to separate the impurities contained in the
raw nira, so that, they will get clean nira which is called watery or clear nira.
Besides, the purpose of this process is to avoid the separation of sugar
redaction. In this process, they also produced dirty nira. Dirty nira is a nira that
produced by precipitation using chemicals. Dirty nira filtered using vacuum
pressure system that later it will produce nira filters and solid dregs that can be
used as fertilizer.
20
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.
7.
From process C, they will get sugar V and molasses.
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.
2.
Molasses
21
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
3.
compound of building construction.
Dregs
Dregs are for the boiling station and as a material to produce patrole-board
4.
and also used as a raw material of producing the paper, board, and ash.
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
2.
already determined by the board director office.
Sugar auction had by PG. Kebon Agung in collaboration with the local farmers.
The auction for sugar production to company that want to buy sugar with the
beginning price based on the cost calculation of material, production, labor and
accommodation which is decided by PG. Kebon Agung. Sugar auction done
with giving announcement first from PG. Kebon Agung to every company that
will be invited in the auction. Some companies that usually invited in the
auction are PT. Sinar Agung, PT. Sumber Kencana, PT. Fajar Mulya, PT.
Rajawali, PT. Taruna Jaya, etc. And between those companies, one of them will
be appear as a winner of the auction that deserve to buy sugar productions of
22
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:
Producer
TIM 5
Distributor
Wholesaler
Retailer
Consumer
Picture 2.2 Distribution Channel of PG. Kebon Agung
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
23
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
1
2
3
Working Day
Working Hour
Break
Monday – Thursday
07.00 – 15.00
11.30 – 12.30
Friday
07.00 – 15.30
11.00 – 13.00
Saturday
07.00 – 13.00
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
b.
questions to the expert
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
No
Working Day
Working Hour
Break
24
1
2
3
Monday – Thursday
07.00 – 15.00
Friday
07.00 – 15.30
Saturday
07.00 – 13.00
Table 3.2 Internship Schedule Time
11.30 – 12.30
11.00 – 13.00
-
(Source: data made on June 25th 2013)
3.4. Job Distribution
I have to work under the financial department authority, in cashier division but I
also synergic with the managers and or heads of financial department and human
resource department to understand the procedure of wages system of the employees,
so that I can get the data that I will be used in this report. There is no specific job
distribution because the entire internship tasks have to be done by myself.
25
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
a)
list.
The related functions are:
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
perwaka discount list given by the accounting department based on the date.
26
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
Financial department received the supporting documents given by the accounting
document. At the cashier, the head of cashier will signs the cash disbursement letter,
send the copy of wages transfer list to the bank, give the wages slip signature and
give the wages slip to the worker. Other documents will be given to the accounting
department to be process as an input data.
27
Picture 4.1
The Non-Staff Wages Payment Procedure
Personnel Department
Accounting Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
28
Picture 4.2
The Non-Staff Wages Payment Procedure (continued)
Financial Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
29
Picture 4.3
The Non-Staff Wages Payment Procedure (continued)
Accounting Department
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
Personnel Department
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
30
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:
a)
Cash disbursement evidence
b) Cooperative discount list
c)
Overtime request letter
d) Wages list, wages slip, wages signature, wages transfer list, and wages
recapitulation.
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
Financial department received the documents given by accounting
department. The financial department will give the sign in cash disbursement
letter. The cashier then provides money in a certain amount. The head of
31
cashier give the sign to the slip and hand over the money. The worker should
give his/her sign in the slip too. Other documents such as CDE, WL, WR,
WS, Wsign, and CDL will be given to the accounting department to be
process.
32
Picture 4.4
Daily Worker Wages Payment Procedure
Personnel Department
Accounting Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
33
Picture 4.5
Daily Worker Wages Payment Procedure (continued)
Financial Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
34
Picture 4.6
Daily Worker Wages Payment Procedure (continued)
Accounting Department
CDD
CDL
OR
ORL
WL
WS
WSign
WR
Personnel Department
: Cash Disbursement Document
: Cooperative Discount List
: Overtime Realization
: Overtime Request Letter
: Wages List
: Wages Slip
: Wages Signature
: Wages Recapitulation
Source: Personnel Department PG. Kebon Agung Malang (January, 2010)
35
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.
6. On picture 4.2 (The Non-Staff Wages Payment Procedure) the wages slip
document has not been archived. So, it is better if the Personnel Department
edit the procedure with adding the triangle shapes below the wages slip chart
such as the procedure in the next page.
36
The Non-Staff Wages Payment Procedure (continued)
Financial Department
N
CDL
CDD
OR
ORL
PDL
WL
WR
WS
WSign
WTL
: Cooperative Discount List
: Cash Disbursement Document
: Overtime Realization
: Overtime Request Letter
: Perwaka Discount List
: Wages List
: Wages Recapitulation
: Wages Slip
: Wages Signature
: Wages Transfer List
Picture 4.7 The Wages Slip Evaluation
(Source: Data made on May 27th, 2014)
37
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.
2. It is better for PG. Kebon Agung to improve the system and procedure to be
more clear, so that there will be no misunderstanding in daily activity at the
office.
38
3. Internal control should be more tight in order to reduce or minimize the
fraud that caused by the system or procedure that is not clear enough.
39
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
Bodnar, G.H. and W.S. Hopwood (2004) Accounting Information Systems, 9th Edition.
Upper Saddle River: Prentice-Hall, Inc.
40
ATTACHMENT
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