PT Pelni (Persero)

PREFACE
First of all, give thanks for Gods love and the gracious that enable
authors to accomplish this end of term assignment for the Accounting
Information System I subject which talk about Internal audit, Internal
Control, Revenue cycle, and also Data Management in PT Pelni. Thanks to
God for helping us and give us chance to finish this assignment
periodically.
This module assignment is arranged to complete our task in
Accounting Information System I subject. Authors would like to say thank
you to people who guides us in completing this Module Assignment.
1. Mr. James Situmorang Akt., MBA., MM. as the lecturer that always
teach and give us much knowledge about Accounting Information
System I
2. Mr. Junaidi as source information about PT Pelni
3. Our beloved family especially our parents for supporting and
motivating us to complete this task
4. And also our friends for their support and help.
Authors realized this assignment is not perfect. The authors
apologize if in this Module Assignment there are some mistaken on writing
or mistaken in providing information to the reader. But we hope it can be
useful for us. Critics and suggestion is needed here to make this
assignment be better.

December 4th, 2014

Authors

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Table of Contents
PREFACE................................................................................................................ 1
Table of Contents................................................................................................... 2
BAB I
Introductions.......................................................................................................... 4
A. Background................................................................................................. 4
B. Purpose of Writing..................................................................................... 4
C. Methodology............................................................................................... 4
D. Systematization.......................................................................................... 5
BAB II
Theories................................................................................................................. 6
1. Information System........................................................................................... 6
1.1 What is Information System?.................................................................6
1.2 Information Objectives............................................................................ 6
1.3 Information System.................................................................................6
2. Transactions Processing Models.........................................................................8
3. Internal Control.................................................................................................. 9
3.1 COSO Internal Control Framework.......................................................10
4. Revenue Cycle................................................................................................. 11
4.1 Basic Technology of Revenue Cycle.....................................................11
5. Database......................................................................................................... 12
BAB III
Analysis............................................................................................................... 13
1. About PT Pelni (Persero)................................................................................... 13
1.1 History of PT Pelni..................................................................................13
1.2 Companys Profile.................................................................................. 14
1.3 Vision and Mission................................................................................. 15
1.4 Core Values.............................................................................................. 15
1.5 Core Business.......................................................................................... 16
2. Companys Structure....................................................................................... 17
2.1 Organizational Charts............................................................................17
2.2 Job Description........................................................................................ 18
2.2.1 Accounting and Finance Department...................................................18
2.3 Internal Audit.......................................................................................... 19
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2.3.1 DPA (Design Person Ashore).................................................................19
2.3.2 SPI (Satuan Pengawas Internal)............................................................19
2.4 Comment of the Group..........................................................................20
3. General Activities............................................................................................. 21
4. Chart of Account.............................................................................................. 22
4.1 Chart......................................................................................................... 22
4.1.1 Asset (100.000 299.9999).............................................................22
4.1.2 Kewajiban (300.000 499.9999)....................................................22
4.1.3 Ekuitas (500.000 599.9999).........................................................22
4.1.4 Pendapatan (600.000 699.9999).................................................22
4.1.5 Beban Pokok (700.000 799.9999)...............................................23
4.1.6 Beban Usaha / Overhead (800.000 899.9999)...........................23
4.1.7 Pendapatan & Beban lain-lain (900.000 999.9999)..................23
4.2 Comment of the Group..........................................................................24
5. Revenue Cycle................................................................................................. 25
5.1 PT Pelni Revenue Cycle Flowchart.......................................................25
5.2 Comment of the Group..........................................................................26
6. Accounting Records......................................................................................... 27
6.1 Ticket Coupon......................................................................................... 27
6.2 Distribution of Blank Ticket..................................................................28
6.3 Comment of the Group..........................................................................31
7. Internal Control................................................................................................ 32
7.1 Comment of the Group..........................................................................33
8. Database Management....................................................................................34
8.1 Comment of the Group..........................................................................35
BAB IV
Conclusion and Suggestion.................................................................................. 36
A. Conclusion................................................................................................. 36
B. Suggestion................................................................................................ 36

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BAB I
Introductions
A. Background
Accounting Information System (AIS) is the whole of the related
components that are cooperate together to collect,store, and disseminate
data for the purpose of planning, control, coordination, analysis and
decision-making which relevant outsiders and external parties. AIS is
designed to make the accomplishment of the service function that seeks
to provide the users with quantitative information (accounting function)
possible.
AIS processes data and transactions to provide users with the
information they need to plan, control, and operate their businesses. AIS
can be a manual system, or a computerized system using computers.
Regardless of the type, AIS is designed to collect, enter, process, store,
and report data and information that can be used in the decision-making
process, and perform precise control of the assets of the organization.

B. Purpose of Writing
The aim of this study is to analyze about AIS theory that we are
already study and implement the aplication about AIS in a Company. The
Discussion of our research that weve been working on including
companys Operational Activities, companys Internal Audit, companys
Revenue Cycle, and also Internal Control contained in the Revenue Cycle.

C. Methodology
The methodology that used to accomplish this module assignment report
is by :
Doing interview, survey, and observation to PT PELNI.
Study literature from text book, Introduction to Accounting
Information System by James A. Hall and Accounting Information
System by Marshall B. Romney and Paul J. Steinbart
Comparison on the result of the observation and the study literature also
done to analyze the implementation of the theories. Additionally, We also
ask to the lecturers who always give the information to us and help us
along the way.
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D. Systematization
The format of our module assignment is as follows:
Chapter 1 : INTRODUCTION; consists of:
Background;
Purpose of Writing;
Methodology;
Systematization.
Chapter 2 : THEORIES; consists of:
Information System
Transaction Processing Models
Internal Control
Revenue Cycle
Database
Chapter 3 : ANALYSIS; consists of:
Analysis of The Implementation
Chapter 4 : CONCLUSION AND SUGGESTIONS; consists of:
Conclusion
Suggestion.

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BAB II
Theories
1. Information System
1.1 What is Information System?
Information system is a group interrelated component that working
together toward a common goal by accepting input and process output in
an organized process transformation.

1.2 Information Objectives

Specific information objectives will differ from firm to firm as specific user
need vary. Three fundamental objectives are, however, common to all
organizations:
a. To support the stewardship function of management
b. To support management decision making
c. To support the firms day-to-day operation

1.3 Information System

The Information system is the set of formal procedures by which
data are collected, stored, processed into information, and distributed to
users.
Notice that two board classes of systems emerge from
decomposition:
a. The Accounting Information System (AIS)
b. The Management Information System (MIS)
More often, MIS and AIS functions are integrated within physical
systems to achieve operational efficiency.
a. The Accounting Information System
AIS subsystem process financial transactions and
nonfinancial transactions that directly affect the processing of
financial statement.

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The AIS is composed of three major subsystems:

1. The Transaction Processing System (TPS)
Which support daily business operations with numerous
report, documents, and message for users throughout
the organization.
2. The General Ledger / Financial Reporting System (GL /
FRS)
Which produces the traditional financial statements,
such as the income statement, balance sheet,
statement of cash flows, tax returns, and other reports
required by law.
3. The Management Reporting System (MRS)
Which provides internal management with specialpurpose financial reports and information needed for
decision making such as budgets, variance report, and
responsibility reports.
b. The Management Information System
Management often requires information that goes
beyond the capability of AIS. As organizations grow in size and
complexity, specialized functional areas emerge requiring
additional information for production planning and control,
sales forecasting, inventory warehouse planning, market
research, and so on. The MIS process nonfinancial transactions
that are not normally processed by additional AIS.

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2. Transactions Processing Models

This section in the chapter examines alterative transaction
processing models, which fall broadly into two approaches:
1. Batch Processing
Batch processing involves gathering transactions into groups or
batches and processing the entire batch as a single event.
2. Real-time Processing
Real-time processing systems process individual transactions
continuously as the occur.
Characteristic Differences between Batch and Real-time Processing
Distinguishing
Features
Information time
frame

Resources

Operational efficiency

Data Processing Methods

Batch
Real-time
Lag exist between time
when the economic event
occurs and when it is
recorded.
Generally,
fewer
resources
(e.g.,
hardware, programming,
training) are required.
Certain
records
are
processed after the event
to
avoid
operational
delays.

No
time
lag
exist.
Processing takes place
when
the
economic
event occurs.
More
resources
are
required than for batch
processing.
Operational delays are
not an issue. All records
pertaining to the event
are
processed
immediately.

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3. Internal Control
The internal control system comprises policies, practices, and
procedures employed by the organization to achieve four board
objectives:
1. To safeguard assets of the firm.
2. To ensure the accuracy and reliability of accounting records
and information.
3. To promote efficiency in the firms operations.
4. To measure compliance with managements prescribed
policies and procedures.

Modifying Assumptions

Inherent in these control objectives are four modifying assumptions

that guide designers and auditors of internal control.
1. Management Responsibility
This concept holds that the establishment and maintenance of
a system of internal control is a management responsibility.
2. Reasonable Assurance
The internal control system should provide reasonable
assurance that the four broad objectives of internal control are
met in a cost-effective manner. This means that no system of
internal control is perfect and the cost of achieving improved
control should not outweigh its benefit.
3. Methods of Data Processing
Internal controls should achieve the four broad objectives
regardless of the data processing method used. The control
techniques used to achieve these objectives will, however,
vary with different types of technology.
4. Limitations
Every system of internal control has limitations on its
effectiveness. These include:
(1)The possibility of error no system is perfect
(2)Circumvention personnel may circumvent the
system through collusion or other means.
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(3)Management override management

is
subordinate to do so
(4)Changing conditions conditions may change over
time and render existing controls ineffective

3.1 COSO Internal Control Framework

The phsycal control of COSO framework consist of six components:
Physical Control
This class of controls relates to the human activities employed in
accounting systems. Physical controls do not relate to the computer logic
that actually performs accounting tasks. Six categories physical control
activities:
i. Transaction Authorization
The purpose of transaction authorization is to ensure that all
material transactions processed by the information system are valid
and in accordance with managements objectives.
ii. Segregation of Duties
One of the most important control activities is the segregation of
employee duties to minimize incompatible function. Segregation of
duties can take many forms, depending on the specific duties to be
controlled.
iii. Supervision
Implementing adequate segregation of duties requires that a firm
employ a sufficiently large number of employee. Achieving
adequate segregation of duties often presents difficulties for small
organizations. Therefore, in small organizations or in functional
areas that lack sufficiently personnel, management must
compensate for the absence of segregation controls with close
supervision. For this reason, supervision is often called a
compensating controls.
iv. Accounting Records
The accounting records of an organization consist of sources
documents, journals, and ledgers. These records capture the
economic essence of transactions and provide an audit trail of
economic events
v. Access Control

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The purpose of access controls is to ensure that only authorized

personnel have access to the firms assets. Unauthorized access
exposes assets to misappropriation, damage, and theft.
vi. Independent Verification
Verification procedures are independent checks of the accounting
system to identify errors and misrepresentations. Verification differs
from supervision because it takes place after the fact, by an
individual who is not directly involved with the transaction or task
being verified.

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4. Revenue Cycle
Revenue cycle management (RCM) is the process that manages
claims processing, payment and revenue generation. It entails using
technology to keep track of the claims process at every point of its life, so
the healthcare provider doing the billing can follow the process and
address any issues, allowing for a steady stream of revenue.
The process includes keeping track of claims in the system, making
sure payments are collected and addressing denied claims, which can
cause up to 90 percent of missed revenue opportunity.
RCM encompasses everything from determining patient insurance
eligibility and collecting co-pays to properly coding claims using ICD-10.
Time management and efficiency play large elements in RCM, and a
physicians or hospitals choice of an EMR can be largely centered around
how their RCM is implemented.

4.1 Basic Technology Revenue Cycle

The computers used in these systems are independent (nonnetworked) PSc. Therefore, information flows between departments are
communicated via hard-copy documents. In addition, in such systems,
maintaining physical files of source documents is critical to the audit trail.
As we walk through the various flowcharts notice that in many
departments, after an individual completes his or her assigned task,
documents are files a evidence that the tasks were performed.

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5. Database
Most modern organizations use some form of distributed processing
and networking to process their transactions. Some companies process all
of their transaction in this way. An important consideration in planing
distributed system is the location of the organizations database. In
addressing this issue, the planner has two basic options:
1. Centralized Database
Under the centralized database approach, remote users send
requests via terminals for data to the central site, which processes
the requests and transmits the data back to the user. The central
site, performs the functions of a file manager that services the data
needs of the remote users.
2. Distributed Database
Distributed database can be distributed using either the partitioned
or replicated techniques.

Partitioned Database
The partitioned database approach splits the central database
into segments or partitions that are distributed to their
primary users.

Replicated Database
Replicated database are effective in companies in which there
exists a high degree of data sharing but no primary user.
Because common data are replicated at each site, the data
traffic between sites is reduced considerably. The primary
justification for a replicated database is to support read-only
queries. With data replicated at every site, data access for
query puposed is ensured, and lockouts and delays because of
network traffic are minimized. Because each site processes
only its local transactions, different transactions will update
the common data attributes that are replicated at each site,
and thus, each site will process uniquely differentvalues after
the respectives updates.

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BAB III
Analysis
1. About PT Pelni (Persero)
1.1 History of PT Pelni
The company was incorporated in 1950 under the name of Yayasan
Penguasaan Pusat Kapal-kapal (PEPUSKA/Foundation of Main Authority for
Ships) by legally from Surat Keputusan Bersama (SKB/Joining Letter) by
the Minister of Transportation and Minister of Public Development.
During the years before 1950s, The Netherlands Government
refused Indonesia's concept to convert their Ships Company by the name
of N.V. K.P.M (Koninklijke Paketvaart Matschappij) into a private company.
The concept also mentioned that all operational ships must using
Indonesia National Flag. This idea was totally rejected by The Netherlands
Government.
Onwards, the rejection does not decrease the spirit for Indonesia. In
spite of, consist with 8 ships with total 4800 DWT (death weight ton),
PEPUSKA story was such a success that the business was continuing and
expanded. PEPUSKA ships sails together with N.V. K.P.M ships that already
had experienced more than half century. That was some unfair business.
N.V. K.P.M had more ships than PEPUSKA does, and also N.V. K.P.M already
monopoly some business contract in shipment.
Finally, On April 28th 1952, in addition to its operation, management
recognized growing opportunities in the shipment business. On that date,
PEPUSKA being dismissed and Indonesia opened its first state shipment
private company called PT. PELNI based on three legal letters Surat
Keputusan Menteri Perhubungan (Minister of Transportation) No. M.2/1/2
dated February 28th 1952, No. A.2/1/2 dated April 19th 1952, and Berita
Negara Republik Indonesia No. 50 dated June 20th 1952. PT PELNI
appointed its first President Director is Mr. R. Ma'moen Soemadipraja
(1952-1955)
The Company (PT. PELNI) found it difficult to compete with only 8
boats from PEPUSKA as a beginning. So, Export Import Indonesia Bank
lending funds for PELNI to bought 45 coasters from Western Europe. As
the company wait for those coasters arrival, PELNI rented some overseas
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flag ships. This procedure was taken to fulfill empty route inherit from
KPM. After that one by one the rented ships was replaced by the coasters
and some of them also fulfilled by the Japanese boats taken from war
action.
As time goes by and competition, in the late 1975 the company
changed their status based on Akta Pendirian No. 31 dated October 30th,
1975 and Akte Perubahan No. 22 dated March 4th, 1998. This changing is
published on Berita Negara Republik Indonesia dated April 16th, 1999 and
addendum No. 2203.

1.2 Companys Profile

PT Pelayaran Nasional Indonesia (PT.PELNI) was established by the
Government on 28 April 1952 with the overall activities are controlled by
the Government. However, its was recently announced two days later on
30 April 1952 by Ministry of Transportation IR. H. Junda. The establishment
of PT. Pelayaran Nasional Indonesia was part of the Government's policy
to manage cruise in Indonesia.
To implement governments policy, then they opened a branch office
of PT. Pelayaran Nasional Indonesia in some ports in Indonesia, including
in Semarang. Semarang Branch Office was established in 1953. At the
moment, 90% of the ship of PT. Pelayaran Nasional Indonesia has entered
the harbor with 61 offices.
As time goes by, PT. Pelayaran Nasional Indonesia managed to
obtain recognition from the International Community with a certificate of
the International Safety Management Code (ISM Code) Awards, that
consists of certificate DOC (Document Of Complience) for Land
Management (Headquarters) or SMC (Safety Management Certificate) to
KM Bukit Siguntang. The awarding was conducted on 10 July 1998 by the
Directorate General of Sea Transportation.

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Become a strong shipping company and the top

choice of customers

1. Managing and developing sea transport in

order to ensure accessibilities for the comunity,
and to support the realization of the states
insights
2. Increasing the contribution of revenue for the
state, employee, and also play a role in the
environmental development and services to the
community
3. Increasing the corporate value through
creativity, innovation, and the development of
competency of human resources.
4. Conducting the business in a fair manner with
due regard to principleof benefit for all the
parties involved (stakeholders), and applying
the principles of Good Corporate Governance
(GCG)

1.3
Vision
and
Mission

Vision

Missio
n

1.4 Core Values

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In achieving its vision, PT Pelni (Persero) is commited to implement

the main values (Core Values), as follows:

Integrit
y

Service
Excellen
ce

Continu
ous
Learnin
g

Carenes
s

1. Integrity
Every individual in the company must act with integrity
(honesty, consistency, commitment, brave and trustworthy), in
order to achieve excellence in performance, based on the demands
of stakeholders
2. Service Excellence
Focusing on the customer, to provide an excellent service, and
ensure products/services being offered can fulfil the customers
needs
3. Continuous Learning
Every individual in the company must be able to transform
him/herself in a continuous manner, based on the current and future
demands. All of that can happen if the spirit of learning is always
practiced, and always looking for new and better ways continuously
(entrepreneurship), either at the individual, group, or company
levels.
4. Careness
Maintaining the safety, security, and environmental health for
the employees, partners, and customers, or the community in
general.

1.5 Core Business

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The companys business activities held are:

1. Business activities in the service of cargo and passenger
transport, with a network of scheduled shipping as well as
shipping to cater to specific requests.
2. Business activity of shipping agency
3. Business activity in terminal operation services, warehousing,
rede transportation, and expedition/forwarding.
4. Business activity in ship maintenance services and ship repair or
dock business.
5. Charter activities and ship brokerage
6. Consulting services activities, education, training, and health
care services.
In addition to carrying out commercial business, PT PELNI also carry
out social mission assigned by the Government and business function,
because of that PELNI decided on policy that will not only be the main field
of business, which is sea transport between islands, but also developing
supporting business, side businesses, and set up subsidiaries. This policy
is to provide a synergy that can support each other for the future of the
company

2. Companys Structure
2.1 Organizational Charts

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PT Pelni
(Persero)

2.2 Job Description

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2.2.1 Accounting and Finance Department

Financial
Financial
Directors
Directors

Accounting
Accounting
Division
Division

Financial
Accounting
Accounting
Sec.
Sec.

Budgeting
and Analysis
and
Analysis
Sec.
Sec.

Treasury
Division
Division

Financial
Adm.
Adm. Sec.
Sec.

Partnership
and Comm.
Sec.
Sec.

Taxation
Taxation Sec.
Sec.

Financial Director is responsible for Planning, Implementing and

Controlling the utilites of financial resources in the activities of the entities
in an efficient and effective manner, in cooperation with integrated
functions such as research, production, marketing and human resources.

1. Accounting Division

This division has the task of implementing the most basic

duties of Directors in the preparation of regulation, technical
training, organizing tasks, control and reporting in the field of
accounting, analysis of financial reports, and taxes.
The sectors that supervised by this division are :
Financial Accounting Sector
Budgeting and Analysis of Financial Statement Sector
Taxation Sector

2. Treasury Division
The Treasury Division has the task of preparation and
controlling of the Treasury and Finance in the Financial Division, the
administration sector, and partnership sector.
The sectors that supervised by this division are :
Financial Administration Sector
Partnership and Community Development Sector
In our opinion, the authority and responsibility in this company are
already defined clearly. The company has been running properly in each
division. There is no work performed by incorrect division. For example,
the marketing division is not doing the job which should be done by
financial division.

2.3 Internal Audit

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2.3.1 DPA (Design Person Ashore)

DPA unit is a unit or a person appointed as an independent
evaluator, who is a part of the companys internal control structure that
has a function to improve efficiency related to the supervision of
verification, safety, security, and prevention of pollution in accordance to
ISM-Code.
DPA/CSO/K3 Unit is in charge to assist the management in carrying
out their duties, and to provide assistance in the form of assessment,
analysis, recommendation, consultation, and information, as well as
support regarding activities reviewed related to other units, through the
companys leadership, in accordance to SOLAS (ISM-Code) Audit Standard,
and the Governments Regulation of the Republic of Indonesia No. 50 Year
2012 regarding the implementation of SMK3, as well as ethical
professional behavior. This responsibilities also covers the implementation
of audit coordination carried out by external auditor, in order for the aim
of the audit of all parties are achieved in parallel to the companys
objective (DOC and SMS certification).

2.3.1.1 Functions of DPA

DPA is responsible for the execution and maintenance of the
companys Safety Management System (SMS). The aim for this
appointment is to ensure the safety of ship operations, and in this matter
to connect the company to those on board the ship.

2.3.2 SPI (Satuan Pengawas Internal)

Internal auditors (Internal Control Unit / SPI) is the companys
internal regulatory authorities, led by a chief who is appointed and is
responsible to the President Director. Internal Control Unit has a function
in the operation of theinternal control activities and providing constructive
suggestionsabout implementation of corporate transaction in order for the
implementation of companys activities can be conducted in. Accordance
to the regulation in force, so that the companys performance can be
achieved according to plan.

2.3.2.1 Functions of SPI

1. Assist the President Director in carrying out inspection of the State
Owned Enterprises operations and finances; assess control,
management and implementation to the SOE as well as providing
suggestions for improvement.
2. Provide information or inspection result of the implementation of
internal auditor duties as referred to point a to the President
Director with a copy to the Audit Commitiee.
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3. Create and implement the Annual Internal Audit Plan

4. Test and evaluate the implemention of internal control in accordance
with the companys policy.
5. Perform inspetion and assessment of the effi ciency and
effectiveness in the finance, accounting, operations, human
resources, marketing, information technology, and other activities.
6. Suggest improvement and objective information regarding the
activities inspected at all levels of management.
7. Create audit report and submit the report to the President Director
and BOC.
8. Monitor, analyze and report on implementation of the improvements
that have been suggested.
9. Cooperate with Audit Commitee.
10.

Create a program to evaluate the quality of the audit activity.

11.

Conduct a special inspection if necessary.

2.4 Comment of the Group

In the structure organization shown on previous chapter, position of
Internal Audit is placed directly under the Board of Directors. This is a wise
decision by PT Pelni because the Internal Audit cant be interverted by
other departments. Internal Audit in PT Pelni has the authority to access
all of information from every division. It should report the inspection
results to the Boards of Directors.
DPA is an internal audit besides SPI. DPA is an Internal
Audit who only oversee the ships. DPA will check whether the ships
condition according to standard established by BKI (Biro Klasifikasi
Indonesia. If there is damage occurred in the ship, DPA will provide reports
about the damage of the ship. In the Organization Structure, DPA is also
placed directly under the Board of Directors. So the DPA can report all the
results of the ship inspection. DPA can also give an advice to the Board of
Directors about the feasibility or standards that must be prepared to
qualify from BKI.
Overall, the internal audit in PT Pelni is very good. PT Pelni has two
internal audits. Not only for auditing in PT Pelni company, but also there is
also auditing for the feasibility of the ship. Internal Audit position has also
been very nice, because it is directly under the Board of Directors.

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3. General Activities
PT Pelni earn revenues from the sales of shipping and passenger
ticket. There are two types of ticket in PT Pelni. The first one is Passenger
Ticket and the second one is Sipphing Ticket for goods or vehicles. For the
transport of goods or vehicles, there are 2 methods. i.e. delivering goods
directly to the port or the goods are delivered by SBN. SBN or Sarana
Bandar Nasional is a Subsidiary company of PT Pelni. SBN main business is
to deliver goods from customer to the port and from the port to final
destination.Earnings from hauling goods will be handed over to the PT
Pelni.
In the sales of ticket for passengers, tickets can be purchased at a
branch office or a ticket sales agent. Ticket sales agents were able to mark
up the price corresponds to a predefined price by PT Pelni. Part of income
will be submitted to branch offices and branch offices will submit them to
the Central Office.

Custome
Traveling
Purpose

Passengers can
directly go to the
ship

Passenger
Counter

Transporting
Goods

Items

Using SBN service to transport

the goods from cutomer to the
port

O
pt
io
n
al

Ready for
Departure

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4. Chart of Account
4.1 Chart
4.1.1 Asset (100.000 299.9999)

Aktiva Lancar
(100.000-199.999)
Aktiva Tidak Lancar (200.000-279.999)
Aktiva Administratif (280.000-289.000)
Example :

4.1.2 Kewajiban (300.000 499.9999)

Kewajiban Jangka Pendek

Kewajiban Jangka Panjang
Example :

(300.000-399.999)
(400.000-499.999)

4.1.3 Ekuitas (500.000 599.9999)

Example :

4.1.4 Pendapatan (600.000 699.9999)

Pendapatan Usaha Perkapalan

Pendapatan Usaha Penunjang
Pendapatan Usaha Sampingan

(600.000-629.999)
(630.000-639.999)
(649.999-699.999)

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Example :

4.1.5 Beban Pokok (700.000 799.9999)

Beban Pokok Usaha Perkapalan (700.000-739.999)

Beban Pokok Usaha Penunjang (736.000-739.999)
Beban Pokok usaha Sampingan (740.000-799.999)
Example :

4.1.6 Beban Usaha / Overhead (800.000

899.9999)

Beban Direksi
(810.000-819.999)
Beban Pegawai & Adm.Umum
(820.000-829.999)
Beban Adm & Umum
(830.000-839.999)
Beban Peny. Saran Penunjang
(841.000-841.999)
Beban Penyishan Utang
(842.000-842.999)
Kompensasi Beban Cabang Rangkap(850.000-859.999)
Example :

4.1.7 Pendapatan & Beban lain-lain (900.000

999.9999)

Pendapatan di Luar Usaha

(910.000-919.999)
Beban di Luar Usaha
(920.000-929.999)
Pos Luar Biasa
(930.000-949.999)
Laba/rugi Pesahaan Anak/Asosiasi (950.000-959.999)
Pajak Penghasilan Badan
(999.000-999.999)
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Example :

4.2 Comment of the Group

PT Pelni is a company owned by the goverment, therefore Chart of
Account in PT Pelni is very well-structured. Asset, Liability, and
Equity are described in detail. So, the Financial Report that created
by PT Pelni is very accurate.
In our opinion, theres still a weakness in this Chart which is too
many accounts. Therefore, its difficult for the company to maintain
all of the account.

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5. Revenue Cycle
5.1 PT Pelni Revenue Cycle Flowchart

We are focused on PT Pelni Revenue Cycle. PT Pelni received income

from ticketing sales. First activity in this Revenue Cycle is requesting blank
ticket from central office to branch offices. Then, central office will
provides distribution of blank tickets to branch offices. After that, the
tickets are ready for sale.
Call center gets the information about the ticket sales from the
central reservation. Then the passengers can get information about
booking tickets from call centers. Or passengers can buy tickets directly.
For ticket purchases, can be made at two places, the ticket sales counter
located in branch offices or buy tickets at the ticket sales agent. Ticket
sales agents were able to mark up the price according to a predefined
price by PT Pelni.
Sales data will be sent by the agent ticket sales and branch offices
to a central reservation through the online system.

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All revenues will be deposited to the Central Office. Revenues from

agency branches will be deposited to the Branch Office. And revenue from
the Branch Office will be deposited directly to the Central Office through
the transfer to the bank.
In certain situations, PT Pelni can sell tickets on board. For example,
when the ship will departed from Papua, passengers are too much so it's
hard to be controled, there is even a passenger climbs aboard the Ship to
come off. When there's a ticket inspection, for passengers who did not
have tickets can buy tickets on board. Data from the results of ticket sales
on the ship will be sent directly to the Central Office.

5.2 Comment of the Group

Based on theory of revenue cycle that we've learned, the revenue
cycle in PT Pelni is not same as the existing theories in the James Halls
Book. It is because the theory in the book is the Retail Company, while PT
Pelni is a Service Company.
Alhough the theory is different than weve learned, PT Pelni Revenue
Cycle flowchart is very communicative. Just by looking at the flowchart,
we can instantly understand wherever the direction from this flowchart.
The flowchart is also very simple and easy to understand.
However, this flowchart also has weakness. It is not clearly
explained who makes the documents, where the documents will be
delivered, and how many copies of document will be distributed. A flow
about document controls are built in another flowchart. Flowchart about
document control has to be made along with flowchart of Revenue Cycle.
In the revenue cycle in PT Pelni, we conclude the passengers can
buy tickets through 3 ways. The direct purchase in the counters at branch
offices, by ticketing agency, and on board. All revenues are directly
assigned to branch offices, while the central office or central control
received no Cash at all. Central Office only accepts the documents of sales
going on.

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6. Accounting Records
6.1 Tickets Coupon
PT Pelni has 4 coupons that will be
directly distributed to each
department as evidence and for the
recording of each department.
1. Audit Coupon

2. Agent Coupon

Audit Coupon is the first Coupon. Audit

coupon will be recorded in the Branch
Office and will be given to the Central
Office.
The second coupon is Agent Coupon. Agent
Coupon is a coupon that will be retained by
the Travel Agency.

3. Ship Coupon
The third coupon is Ship Coupon. Ship
Coupon is a coupon that will be saved to
the shipping section.
4. Passenger Coupon

5. Meal Control

And the last coupon is Passenger Coupon.

Passenger Coupon will be saved by the
passenger, coupon will be used as evidence or
sign of entry to the ship. There is a record in the
passenger coupon for a meal, so passengers will
not get double the food, because if it is eaten is
This is a listing of meals passengers, each
passenger already taking food, will be given
a tick, as a sign that the passenger had
taken his food.

6.2 Distribution of Blank Ticket

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1. Blank Ticket request from Branch Office to Central

Office

Ticket distribution begins with blank ticket request from Branch

Office to Central Office. Branch Office sends the request document as
shown above. When the ticket stock in the Branch Office reach reorder
point, Branch Office will send the information about how much the ticket
stock left, and how many tickets needed for sales order process.
Because the sales order only available in Branch Office, so the Blank
Ticket Request is important. If the ticket has been sold out, then sales
ticket process will be disturbed and might cause loss for company.
There are some important things in this document:
1. Type of Ticket
2. Stock left
3. The amount of Blank Ticket requested

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2.

Sending the Blank Ticket to Branch Office

After the Central Office receive the Blank Ticket request from Branch
Office, Central Office will prepare the Blank Ticket requested from Branch
Office. Central Office will only send the Blank Ticket to the Branch Office
based on information given by Branch Office. And the, Central Office will
send the Blank Ticket with the documents that contains information about
how many Blank Ticket has been sent.

The document contains information about Type of Ticket, Serial

Number, and the amount. It also contains signature of the Head of Finance
and the person who receive the Blank Ticket.
This is the implementation of a good Independent Verification. The
Accounting Record is also very good because the Blank Ticket has been
sent by a very accurate information.

3. Blank Ticket Request from Travel Agent and Ship

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Other than Blank Ticket request from Branch Office, Travel Agent is
also requesting Blank Ticket. Ticket purchasing in PT Pelni is not only
available in counter, but also can be purchased in Travel Agent.
Travel Agent is requesting the Blank Ticket from Branch Office based
on their needs. Other than Branch Office and Travel Agent, Central Office
is also received Blank Ticket request from the ship. Ticket selling from the
ship is only happened is certai situation, e.g. if there are some illegal
passangers, the ticket will be sold to them. The ship clerk will send the
ticket selling data to Central Office.
Blank Ticket requesting from Travel Agent and ship basically are
same as blank ticket requesting from Branch Office. The difference is only
from signature or authorization. For the Blank Ticket request from Travel
Agent , the document will be signed by agency. While, Blank Ticket
request from the ship will be signed by ship clerk.

4.

Sending the Blank Ticket to Travel Agent and

Ship

Blank Ticket Sending format from Central Office to Travel Agent,

ship, and Branch Office are having a similar format. This document
contains type of ticket, serial number and amount of ticket that will be
sent. All of the data are sent according to request information received.
The document is also signed by the Head of Finance. He will also
verified the accuracy and completeness of documents.

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6.3 Comment of the Group

Pelni has 4 coupons in the ticket. Each coupon will be recorded in
each Division. The recording system in PT Pelni was very good
because each Division has its own records so the errors that occur in
each Division was very rare. Pelni tickets also have a serial number
and a hologram, so counterfeiting the ticket will be hard to do. Pelni
also has The Pelni Stamp at a back of all coupon.
Internal Control in requesting and deliverying Blank Ticket works
very well and conveniently because these documents were
authorized by each department manager, e.g. Branch Ticket
manager, Traveling Agent manager, Central manager, and Ship
manager.
Overall, Accounting Record in PT Pelni is being conducted well.
Fraudulents that occur in PT Pelni could be handled properly because
there are authorization, independent verification, and access control.
Every document is signed by the person who in charge, e.g. Head of
Finance, Branch Office Manager, Ship Captain, and Blank Ticket receiver.

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7. Internal Control

Transaction Authorization
On distributing ticket to the Branch Offices, Central Office of PT
Pelni will receive a Blank Form filled with the amount-of-ticket
requested by the branches, which then will be authorized by
Head of Finance. Authorization in this process aims to control and
ensure that only companys official branches received ticket
which has been dealt before. Through this transaction
authorization process, company could reconcile amount of
revenue they have earned.

Segregation of Duties
PT Pelni forms 2 (two) Internal Auditor, they are Designed Person
Ashored (DPA) and Satuan Pengawasan Internal (SPI). They are
the example of Segregation of Duties within PT Pelni. DPA is an
Internal Auditor whose responsible to check and monitor
maintenance of PT Pelnis ships to get an eligibility license to
sailing from Badan Kelayakan Indonesia (BKI). On the otherhand,
SPI responsible in auditing companys internal both in financial
and non-financial activity.

Supervision
The supervision in PT Pelni is done by the manager. Each
department has a different manager whose responsible in
supervise every individual within the company. Manager
responsible in monitoring whether each department has done
their duties conveniently.
One of the technology which supports Supervision is CCTV. CCTV
system is applied within the ship to make sure that only certain
people allowed to entering the ship. This CCTV is also aimed to
know whether the people on board are legal passenger who paid
the ticket, not intruder.

Accounting Records
PT Pelni has 4 copy of transaction records, consist of Audit
Coupon, Agent Coupon, Ship Coupon, and Passenger Coupon.

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o The Audit Coupon will be sent to Accounting Division in

Central Office, with this Audit Coupon, the employee will
input the data of sales to the software system of bill of
lading.
o Agent Coupon will be given to Travel Agent, if only the
ticket was purchased through Travel Agent.
o Ship Coupon will be clinged by customer to be checked
when theyre going to aboard

Access Control
There is limitation on accessing the databse system in PT Pelni.
Only limited people have the access to database system.
The employee attendance system of PT Pelni is Fingerprint
System. This system is customized and intend to control the
employees attendance.
The ships of PT Pelni only have 2 (two) main doors that built in
purpose to restrict and control the passengers that will go
aboard.

Independent Verification
Theres a National Classification Board (Badan Klasifikasi Nasional),
independent and responsible in classifying Indonesian commercial
ships, which regularly operated in Indonesias Ocean Territory or
commonly known as Badan Klasifikasi Indonesia (BKI). BKI
determine whether PT Pelni and other Indonesian Ships are able to
operate.

7.1 Comment of the Group

PT Pelni has Internal Control that similiar with COSO theory.
The theory consist of transaction authorization, segregation of
duties, supervision, accounting records, access control, and
independent verification. Because the Internal Control is similiar
with COSO theory, therefore it will be a positive impact for the
company.
It also will reduce the fraudlent done by other irresponsible
parties. The better companys Internal Control, the greater
companys performance. Therefore, it will impact to companys
future prospect.
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8. Database Management
Oracle
( Data Master
)
Centralized

Finance
Sales
etc
System
System
PT Pelni
is using Oracle software
on every system. The storagement

of all existing data is using Centralized Database.This Database only exist

in the Central Office. Every branch Office throughout Indonesia can access
and enter data into the Central Server and input the data to the Central
Office via Internet. All data will be stored in the Database. PT Pelni has
established cooperation with PT Telkom Indonesia to customize a specific
network only for PT Pelni.
PT Pelni has an independent VPN (Virtual Private Protocol), that built
for accesing-data purpose. Only the employee could access the system
which located in Central Office. The operation process of VPN is like a
global-scale Wi-fi. Leakage and theft of data that may occur, could be
avoided because PT Pelni has its own firewall to protect data. Firewall will
identify if there is an unrecognized IP accessing data of PT Pelni.

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PT Pelni is using real-time for its data recording system. When

transaction of ticket-selling occurs, the transaction will then be recorded
and the data will be directly given to the Central Office.

8.1 Comment of the Group

A database management system that has been used by PT Pelni is
pretty good. They are using a Centralized-System for data input from
various branches throughout Indonesia. The data is not accumulated in
any particular branch, but directly inputted to the Central Server at the
time when transaction occurs.
In our opinion, a management system like this is a good decision
because the accumulation data in one place would not happen. The
implementation of Real-Time System in data inputting will also reduce the
risk of fraud. Manipulation of data could happened if the company use
Batch System to input data.
On its implementation, real-time system could also shorten the time
in making the Financial Statements Report. Data which is needed to
prepare the Financial Statement has already available at that time.
Another impact on implementing Real-Time System is time efficiency.

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BAB IV
Conclusion and Suggestion
A. Conclusion
As we have explained above, we conclude PT Pelni has already
implementing a good Internal Control. Segregation of Duties,
Supervision, Accounting Record and other Internal Control can be
implemented according its functions. Internal Control that PT Pelni
has implemented can help them to oversee the business process
and give a positive impact to PT Pelni.
For Internal Audit, we conclude PT Pelni has two Independent
Internal Audit which is good for companys auditing. They segregate
this Internal Audit because it makes the auditing more accurate and
effective.
Although the Revenue Cycle in PT Pelni is different from theory that
weve learned in James Hall and Romney, the flowchart is already
defined quite cleary, easy to understand, and very comunicative.
Eventhough, it is not clearly explained where the documents will be
delivered, how the delivering process, and by whom the documents
will be sent.

B. Suggestion
PT Pelni has a weakness on its payment ticket system, which still
use manual-system. The risk of fraudulent that might happen is
quite high. All transaction record and the cash revenue will be
collected in Branch Office to be sent to Central Office every month.
This system could cause theft of cash or inaccurate data recording.
Moreover, Pelnis ticket also sold by Pander. This may cause inflict a
financial loss for the company. Therefore, to overcome things that
may harm the company, PT Pelni is planning to using online-system
to all of its business transaction to reduce risk. The online-payment
system will make payment system more efficient, systemized, and
simple.
We suggest PT Pelni has to tighten the supervision in the Ship. So
there are no passengers who come aboard ilegally.

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Pelnis ticket should not have much coupon. They should change the
couponing system to one-ticket system. Beside to reduce cost, it is
also simpler.

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