ANALYSIS OF SALT RAW MATERIALS PURCHASING at

PT CHEETHAM GARAM INDONESIA

Skripsi

By:

Miftahussurur
008201400063

A thesis presented to the

Faculty of Business President University

In partial fulfillment of the requirement for

Bachelor Degree in Economics Major in Accounting

President University

Cikarang Baru – Bekasi

Indonesia

January 2018
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ii
PLAGIARISM DOCUMENT

iii
iv
 DECLARATION OF ORIGINALITY

I declare that this thesis, entitled “Analysis of Purchasing Raw Materials

Salt at PT Cheetham Garam Indonesia” is, to the best of my knowledge

and belief, an original piece of work that has not been submitted, either in

whole or in part, to another university to obtain a degree.

Cikarang, Indonesia, 23rd January

Miftahussurur

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 ABTRACT
Penelitian ini bertujuan untuk menganalisa sistem prosedur pembelian

bahan baku garam di PT Cheetham Garam Indonesia dengan fokus pada

pengendalian internal atas pembelian yang memiliki beberapa elemen dan harus

ada dalam sistem pembelian seperti sistem prosedur sistem pembelian,

perencanaan dan pengendalian bahan baku, dan prosedur pencatatan dan praktik

yang sehat. Pengendalian internal ini ada pada pembelian untuk menangani

kelancaran ketersediaan bahan baku yang digunakan untuk produksi.

Penelitian kualitatif ini dilakukan melalui analisis wawancara dan

observasi selama penelitian di PT Cheetham Garam Indonesia. Hasil wawancara

dan observasi dibandingkan dengan teori yang digunakan dalam penelitian ini.

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 ABTRACT

This research is purposed to analyze purchasing system procedure in PT

Cheetham Garam Indonesia by looking internal control over purchases has several

elements that should exist in a purchasing system on purchasing system

procedure, planning and controlling raw materials, and recording procedures and

health practice. These internal control exist in purchasing to handle the

smoothness of availability raw materials used for production.

This qualitative research is conducted through analysis from interview and

observation during the research in PT Cheetham Garam Indonesia. The result of

interview and observation was compare with literature review that provide in this

research.

Keyword : Purchasing, system, procedure, and internal control

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 ACKNOWLEDGEMENT

Praise and thank to Allah SWT, for granting the strength, guidance, grace,

and bless as of this thesis is submitted in partial fulfillment of the requirements for

an Economic Degree in President University. This thesis would be not submitted

on time without the blessing.

The writer attempted the best afford in the process of making this thesis.

The writer realize the deficiencies of this thesis, because of that the writer justify

all of the critics and suggestions which could bring improvement in the future.

In the process of making this thesis, the writer receives many kinds of

supports from the people surrounding. In this special opportunity, the writer

would like to thank all the parties for all the supports, helps and motivations that

encourage the writer in finishing this thesis. The writer has to acknowledge all the

generous people who have contributed in fulfilling this thesis, especially to:

1. Mr. Buchari Abdul Kadir and Mrs.Siti Sahara, as the writer‟s parents for

giving much support and motivation in completion of this thesis and also all

other family that the writer has

2. Fitria Novita Sari, Muhammad Furqaan and Nur Fadlia as writer siblings for

giving much support and motivation

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3. Mr. Asep Supriatna as the writer‟s thesis advisor who has given much

support, guidance, advice, and knowledge during the process of finishing the

thesis.

4. Mrs Supeni Anggareni and Mrs Andi Ina Yustina as accounting lectures who

has give much motivation for researcher for finishing the thesis

5. Mrs Andiyani Purwaningsih, Mrs Trianty and Mr. Soni Manoy from PT

Cheetham Garam Indonesia that give me information about purchasing

system in PT Cheetham Garam Indonesia

6. Karang Taruna Komplek Peirindustrian and remaja Masjid Al Muhajirin in

Komplek Perindustrian Depok for support writer to finish my research

7. Member of NHRS (Naga Hitam River Side) Community as the writer‟s

family in Cikarang for supporting the writer in finishing this thesis by giving

joke, crazy action, and funny conversation.

8. Muhammad Rizaldi Kami, Bagas Sava, Dido Sri Prayitno, Rian Adisatya

Pangestu and Probowo Subekti as best friends of writer since senior high

school who has give much motivation to finishing my thesis.

9. Muhammad Ghifari Fajar, Krisnoaji Pamungkas, Rinjani Ummu Syina, Erica

Virginia, Ilma Latansa, Aisya Nurasari, and Richard Gabriel Sianipar who

has give musch motivation to finish th theses

10. All of my friends that I could not write one by one

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 Table of Contents

........................................................................................................................................ 1
Panel of Examiners ...........................................................Error! Bookmark not defined.
Dr. Josep Ginting, CFA ....................................................Error! Bookmark not defined.
SKRIPSI ADVISOR RECOMMENDATION LETTER ................................................. i
PLAGIARISM DOCUMENT........................................................................................ iii
DECLARATION OF ORIGINALITY ........................................................................... v
ABTRACT ......................................................................................................................vi
ABTRACT .....................................................................................................................vii
ACKNOWLEDGEMENT ............................................................................................ viii
CHAPTER I .................................................................................................................... 1
INTRODUCTION .......................................................................................................... 1
1. Research Background ................................................................................................. 1
1.2 Research Questions ................................................................................................... 5
1.3 research Objectives ................................................................................................... 5
1.4 Significance of study................................................................................................. 6
1.5 Writing System .......................................................................................................... 6
CHAPTER II................................................................................................................... 8
LITERARTURE REVIEW ............................................................................................. 8
2.1 Accounting information System (AIS) ..................................................................... 8
2.1.1 System .................................................................................................................... 8
2.1.2 Accounting System ................................................................................................ 8
2.1.3 Accounting Information System ........................................................................... 8
2.2 Internal Control ....................................................................................................... 13
2.2.1 Organization......................................................................................................... 13

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2.2.2 Purchasing System Procedure .............................................................................. 17
2.2.2.1 Functions that related with Purchasing System Procedure .............................. 17
2.2.2.2 Documents used as the basis for recording on purchasing procedure ............ 19
2.2.2.3 Network Procedures That Shaped Purchase System Procedure ...................... 20
2.2.3 Economic Order Quantity .................................................................................... 22
CHAPTER III ................................................................................................................... 23
DATA COLLECTION METHOD........................................................................................ 23
3.1. Research model...................................................................................................... 23
3.2 Type of Data ........................................................................................................... 23
3.3 Research Object ...................................................................................................... 23
3.4 Data Collection Method .......................................................................................... 24
3.5 Data Analysis .......................................................................................................... 25
3.6 Company Profile ..................................................................................................... 25
3.7 Company Structure ................................................................................................. 28
CHAPTER IV ............................................................................................................... 29
DATA ANALYSIS and DISCUSSION ....................................................................... 29
4.1 Purchasing System in PT Cheetham Garam Indonesia .......................................... 29
4.2 Functions related with purchasing process ............................................................. 29
4.3 Documents used on purchasing process.................................................................. 30
4.4 Network Procedures on Purchasing Process ........................................................... 31
4.4.1 The process of purchasing raw materials salt ...................................................... 31
4.4.2 Normal process on receiving raw materials ......................................................... 33
4.4.2 If any differences on quantity and quality arrived with order .............................. 34
4.4.3 Recording and payment Process.......................................................................... 36
4.5 Weaknesses of raw materials purchasing procedure for raw materials salt at PT
Cheetham Garam Indonesia.................................................................. ........................ 37
CHAPTER V ................................................................................................................ 40
CONCLUSION and RECOMMENDATION ............................................................... 40
5.1 Summary of Thesis ................................................................................................. 40
5.2 Limitation................................................................................................................ 41
5.3 Recommendation .................................................................................................... 42
REFFERENCES ........................................................................................................... 43

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Attachment .................................................................................................................... 46
Interview Transcript ...................................................................................................... 47
APPENDIX ................................................................................................................... 83

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 CHAPTER I

INTRODUCTION

1. Research Background

Accounting information system is one of information systems types used

by a company to handle its daily operations and to generate accounting

information as well as other information about the company's business

processes required by management and other relevant parties in relation to

decision making. Whereas, the accounting information system of the

purchasing system procedure consists of debt accounting system for

purchasing activities on credit, and cash accounting system for cash purchase

activities.

The process of purchasing raw materials was conducted related to the

production. In order for production activities to run well, it is necessary to

control the system in purchasing raw materials. The importance of controlling

the purchase of raw materials due to the implementation of production

activities, the raw materials should be available to be processed. The problem

of raw materials is a very important, in order to avoid unavailability of raw

materials that will use as production. (Bamford and Forrester, 2003)

Purchasing procedures of raw materials designed to handle the problems

related to the purchase transaction. The problem on the availability of raw

materials in manufacturing company will affect the smoothness of the

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production process. To avoid the excess or lack of raw materials the

necessary supervision of availability is needed because it is important to

determine the effectiveness and efficiency of the company's activities. (Laios

and Moschuris, 2001).

Internal control over purchases has several elements that exist in a

purchasing system on purchasing system procedure, planning and controlling

raw materials, and recording procedures and health practice where they are

designed to achieve the ultimate goal of an internal accounting control, which

is to maintain a wealth of company and record of the company's liabilities

The first internal control is purchasing system procedure. The purchase of

raw materials is expected to overcome all problems related to the purchase of

raw materials faced by the company. The importance of purchasing system

procedure for the company is to minimize and facilitate the company's

production activities. Production activities within the company closely with

the purchase of raw materials needed to facilitate the production process.

The second internal control is planning and controlling raw materials with

the objective of minimizing costs and maximizing profit for a period. In the

planning and control of raw materials is to hold the most appropriate material

inventory so that production activities are not disturbed and the funds used

are not excessive. The problem affects the determination of (1) what quantity

to be purchased in a period (2) what quantity to buy in each purchase (3)

when ordering of raw materials should be done (4) what is the minimum

quantity of raw materials should always be available in safety stock so that

companies avoid production bottlenecks due to material delay and how much

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the maximum quantity of raw materials in the availability so that funds used

for the purchase of raw materials is not excessive.(Garcia,et al, 2013)

The third internal control is authorization of recording procedures and

healthy practices. The company's internal control structure is generally

designed to provide reasonable assurance that the company's assets are

properly secured and accounting records are reliable. To create a good

internal control structure, management must have clear responsibilities and

each person has responsibility for the assigned task.

The purchasing activities of raw materials generally handled by the

purchasing department. The purchasing department has duty to perform all

kinds of purchases required by the company including the purchase of raw

materials that required in the production process as required in the production

process

The problems that could occur in the purchase of raw materials such as the

unification of functions on the warehouse, as a function of receiving and

storage functions (warehouse), statements that only use oral, and the absence

of a new vendor search when the contract is almost expired. Internal control

is intended to prevent the occurrence of fraud in the purchase of raw

materials, such as fraudulent recording prices and quality of raw materials

purchased. Therefore, the raw material purchase system is needed by a

company to provide a complete record of accountability and protection of the

company's resources.

PT Cheetham Garam Indonesia is a company that engaged in the

processing of salt for production and industrial consumption. In the

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production of salt consumption, all raw materials obtained through local

purchases through salt farmers spread across Indonesia, which are generally

located in East Java. As for industrial salt, the company gets raw materials

through import purchases through single vendors located in Australia. This is

because industrial salt needs special specifications such as bright whiteness,

high drought and minimum NACL levels of 97%. Besides that, finer

processed products and local salts are unable to produce the specification due

to the frequent changing weather that makes result is not maximal.

The process of purchasing raw materials at PT Cheetham Garam Indonesia

is done on credit. Purchase of raw materials of salt is done based on forecasts

made by the company. The purchase of imported raw salt materials used for

industrial salt, the company buys in advance for the next 5 to 6 months. This

method used to emphasizes the efficiency of the cost of using vessels when

delivering raw materials to the port of destination.

Internal control in the purchase of raw materials applied by PT Cheetham

garam Indonesia include an organizational structure that separates the

functional responsibilities, although in its application in PT Cheetham Garam

Indonesia there is still a unified part such as receiving and storage in the

warehouse.

From the background explanation above, the researcher wants to write the

topic of thesis about „Analysis of Purchasing Raw Materials Salt at PT

Cheetham Garam Indonesia‟

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1.2 Research Questions

Based on the the research background above, the research questions are :

1. How is the procedure that forms the accounting system of raw material

purchase at Cheetham Garam Indonesia ?

2. What functions are involved in accounting systems for raw material

purchases at Cheetham Garam Indonesia?

3. What documents are used in purchasing process for raw materials at PT

Cheetham Garam Indonesia?

4. How the elements of internal control applied on purchasing of raw

materials in PT Cheetham Garam Indonesia?

1.3 research Objectives

Objectives of this research are :

1. To find out and evaluate purchasing research procedures on Purchasing

Procedure for needs of raw materials

2. To identify any problems related purchasing procedures for raw materials

3. To evaluate internal controls the problems appear on purchasing

procedures

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1.4 Significance of study

For Writer

This research can add knowledge, apply the theory obtained in college and

compare with real in company

For Company

Obtain input and information that can be used as consideration in the

implementation of purchasing activities in PT Cheetham Garam Indonesia

which expected to be better in the future in running the purchasing system

procedures

1.5 Writing System

Writing system of this research consists of:

Chapter I Introduction

In this chapter consist of introduction made up of background of reserach, the

purpose of research, significance of study and the systematic writing.

Chapter II Literature Review

In this chapter explained about the theoretical basis as a frame of reference in

the discussion and as the basis of analysis taken from various sources

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Chapter III

This chapter describes the research methodology and included company

profile description of PT.Cheetham Salt Indonesia which consists of company

history, vision and mission of the company and corporate cultural values

Chapter IV Data Analysis and Discussion

The chapter describes the findings of field data and the facts of the company

regarding the purchasing cycle compared to the literature review used by the

authors as a reference

Chapter V Conclusion and Recommendation

The chapter describes the findings of field data and the facts of the company

regarding purchasing procedure compared to the literature review used by the

authors as a reference

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 CHAPTER II
LITERARTURE REVIEW

2.1 Accounting information System (AIS)

2.1.1 System

System is gathering of components that are firmly identified with each other,

which work together to accomplish certain objectives. System comprises of small

subsystems that bolster for the bigger system. The framework of the system will

happen repeatedly. If the system is no longer indicate a purpose or objective, the

framework must be changed. (Robey et al., 2002)

2.1.2 Accounting System

Accounting system is how you keep your business's records in doing the

company‟s operations that consists of form, procedures and tools. The recording

of the transaction when the goods on the shipper or when the goods received in

the warehouse of the buyers. (Christensen, M., 2005)

2.1.3 Accounting Information System

According to Sriram (1995) Accounting Information System is a data framework

that leads a changes over advantages, which the business has, the capital and

obligations, which the sources will take benefits, changes the information that

having a place with money related exchanges into data by preparing until reports

the data (Sriram, 1995).

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In Accounting Information System, the information recognition start from

analyzingthe transactions until closing trial balance. The process of recognition

explain below :

2.1.3.1 Accounting Cycle

In Accounting Cycle, the recognition of the information will process start

from journalizing until post closing trial balance. Below are the explanation of the

process :

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 Analyze
Transaction

Post Closing Trial Journalize

Balance

Post to ledger
Accounting Cycles Step

Closing Entries
Trial Balance

Prepare financial Journalize and

Statements post adjusting
entries

Adjusted Trial
Balance

a. Analyze transaction

Analyze transaction in the process of accounting to determine the account for the

transaction incurred.

b. Journalize

After analyze the account from the transaction, the accounts will journalize in

journal entry by using double entry system.

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c. Post to ledger

The account from journal will record in ledger. Ledger will show account balance

amount after the transaction done.

d. Trial balance

Accounting department report the balance in each of general record accounts.

Debits side must be balance with credit side.

e. Adjusting entries and post adjusting entries

Adjusting entries are accounting journal entries that changes company's accounts

accounting records. After make adjusting entries, the accounts will post to general

ledger accounts.

f. Adjusting trial balance

It use for calculate the amount of each account that change because any adjusting

for the accounts.

g. Financial statements

At the end of period, there will be five types of financial reports, they are:

1. Statement of Financial Position

2. Income Statement

3. Statement of Changes in Equity

4. Cash Flow Statement

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5. Notes to Financial Position

h. Closing entries

The entries that make temporary accounts amounts become zero and the amount

move to the accounts that will bring for the next period (permanent accounts)

i. Post-closing trial balance

The process that listed accounts will used for next period (permanent accounts)

after closing entries done.

Accounting Information System Characteristics :

1. The transactions processing system that can support the business operations.

Every informations stored will become information and will used for business

operations.

2. The system ledger/financial reporting which results in the financial statements,

such as balance sheets, income statements, cash flow, tax return, as well as the

variety of other reports that required by the law (usually according the

Government Regulation) financial report that used for calculate the tax.

3. Managamenet reporting system which will provide the management that will

use for variety purposes for the financial statements and informations that needed

for decision making such as budgeting information, performance reports, and

accountability reports.

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2.2 Internal Control

2.2.1 Organization

In Company or organization, fraud will appear in any activity that may cause a

company to experience loss (Grabski et al, 2011). Therefore, company should

have a division internally to control its activity in order to minimize any existing

fraud. The purposes of this control are:

1. Operational Objectives

Operational objectives relate to the achievement of vision, mission, and objectives

of the company or organization establishment. This purpose is related to the

increase of financial performances, productivity, quality, and liquidity of assets

owned by the company in case of bankruptcy. One of the goals associated with

operational objectives is Safety for the Assets. The Company may determine the

objectives associated with the prevention of asset loss by periodical calculation.

2. Reporting Objectives

The purpose of reporting is related to the preparation of reports that use by

organizations and stakeholders in relation to financial / nonfinancial reporting

used for internal / external. The characteristics of financial / nonfinancial

reporting are tailored to external rules and requirements. While the characteristics

of internal financial / nonfinancial reporting is used in decision making and

business management by management and Board of Director.

3. Compliance Objectives

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Rules and laws are the minimal standards of the organizers or companies. The

organization is expected to incorporate those standards into the objectives of the

entity, even setting a higher standard than those established by companies or

organizations. In addition, the purpose of compliance is to mutually help one and

another. For example in financial reporting, it can be the basis for management in

reviewing the operational performance of company‟s personnel.

In general, Internal Control is a process influenced by the people. People who

involved such as boards of directors, management, and staff designed to provide

reasonable assurance that the achievement of effectiveness and efficiency of

operations undertaken by the company( Zakaria et al, 2006). Here are the controls

that can be done by companies such as:

1. Control Environment

Control environment is the main foundation of the other components. The control

environment is the set of standards, processes, and structures that form the basis

for the organization of internal control. The Commissioners and the board of

directors create rules that serve the importance of internal control and expected

standards behavior. The resulting control environment will have a broad impact

on the overall internal control system.

2. Risk Assessment

Risk is the possibility of an event that will occur and adversely affect the

achievement of the goal. Risks can occur because of internal or external factors.

Management must be able to assess the risks that occur with the level of risk

14
tolerance that has been determined. Risk assessment also requires management to

pay attention to the impact of external environmental changes that may result on

ineffectiveness of existing internal controls.

3. Control activities

Control activities include those established through policies and procedures to

ensure the implementation of management directives in order to minimize the risk

of achieving the objectives. This activity takes place at every level of the

organization, at various stages of business processes and in the context of the use

of technology. In selecting and developing control activities, it will attach to the

concept of segregation of duties.

4. Information and Communication

Organizations require information for the implementation of internal control

functions in support achievement of objectives. Management shall obtain, produce

and use relevant and quality information, both from internal and external sources.

While communication is an ongoing and ongoing process of obtaining, sharing

and providing information. Internal communication must be a means of

information within a company or organization.

5. Monitoring

Supervision activities appointed the leader or employee to oversee operations to

conform the quality and effectiveness in the internal control system. All activities

will continue to be controlled in order to comply with policies and procedures.

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Monitoring activities include ongoing evaluations that are built into business

processes at different levels to present timely information.

Elements of control on purchasing system procedure include (Louwers et al.,

2008):

a. Organization

1) The purchase function must be separated from the receiving function.

2) The purchase function must be separated from the accounting function.

3) The receiving function must be separated from the warehouse function.

4) Purchase transaction must be separated by warehouse function, acceptance

function, accounting function. No purchase transaction is executed completely by

only one such function.

b. Authorization System and Recording Procedure

1) The letter of purchase request authorized by the warehouse function, for goods

stored in the warehouse, or by the function of the wearer of the goods, for the

goods directly used.

2) Letter of purchase order authorized by purchasing function or higher official in

purchasing function

3) The report of receipt of goods authorized by the function of receipt of goods.

C. Good practice in purchasing execution

1. Letter of purchase order serial number printed and accounted for by

purchasing function.

2. Suppliers are selected based on selecting on price and other price

quotation from various suppliers.

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 3. Items are only checked and received by the receiving function if this

function has received a copy of the purchase information letter from the

purchase function.

4. The acceptance function checks the goods received from the supplier by

counting and inspecting the goods and comparing them with the copy of

the purchase order letter.

5. There will be a check for the price, terms of purchase, and the accuracy of

multiplication in the invoice from the supplier before the facts are

processed for payment

2.2.2 Purchasing System Procedure

Purchasing system procedure is used by the company for the procurement of

goods or raw materials. Therefore it is necessary to have purchasing system

procedures to make control over the procedure of purchasing raw materials.

(Purchase et al., 2009)

2.2.2.1 Functions that related with Purchasing System Procedure

a. Warehouse Function

The function of the warehouse is responsible for asking for purchase raw

materials, storing and reporting the position of the raw materials available in the

warehouse. Warehouse personnel will know quality of products and how much

quantity of the goods stored in the warehouse. When the personnel stored the

goods in to warehouse, the personnel should report into inventory card to

managed the stock of the goods.

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b. Purchasing Function

The purchasing function is responsible for buying the products and obtaining

information about the price of the goods, the payment period, the discounts given,

the information on the procedure of receipt of goods and the return information of

goods if the goods are damaged or not in accordance with the quality ordered. All

the information will be obtained by asked to several vendors who sell the goods to

offer those vendors. This offer is made with at least addressed to 3 vendors. If the

vendor has been determined to purchase the goods, the purchasing department

will make a purchase order with the information in the form of the full address of

the company, the full address of the delivery destination, the name of the ordered

goods, the quantity of goods ordered, the price per unit for the ordered goods and

amount of purchase price of goods. All such information is included in the

purchase order form.

c. Receiving Goods Function

The goods receipt function is responsible for undertaking the received goods

purchased and inspecting the quality and quantity of the ordered goods received

from the suppliers. After that the person incharge will compare from the purchase

information letter from purchase department to the quantity and quality of the

products. After receive the goods, receiving function will issue receiving goods

form.

d. Accounting Function

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The accounting function is responsible for record keeping in relation with debt

recording function. The debt recording function is responsible for recording the

purchase transactions and pay out register if the payment cash register if the

payment already made.

2.2.2.2 Documents used as the basis for recording on purchasing

procedure

a. Purchase Request

This document is used by warehouse person to request goods to purchasing

department. In order to purchase goods that include information such as quantity

and quality.

b. Request letter for vendor (Price Quotation)

This document is used to request price quotes. The item will be searched with the

required specifications by asking to several vendors who have the item to offer.

This offer is made not only to one vendor. In this offer, the information sought is

not only the specification of the required item, but also the information about the

best price for the goods to be purchased, the payment period in the purchase of the

goods, the guarantee of purchasing the goods, the return policy ,the shipping

information and the discount if possible.

c. Purchase Order

This document is used to order goods. This document consist information of

products, quantity purchase, price per unit, name of vendor, name of company

19
(buyer), and shipping information. This document consists of various functions,

such as :

1. Purchase Order Letter.

This document is the first sheet of purchase order letter that sent to the

vendor

2. Copy to user

This copy will be sent to the user of the goods that the item requested has

been ordered.

3. Archieve of reception date.

This copy will be kept by the purchasing department by the date of receipt,

as a basis for carrying out an inquiry action if the goods do not arrive at

the designated time or the time received the products by partial

d. goods Receipt Report

This document made by the receiving function when received products from

vendors. In the receipt form, information that include in the documents is the

actual quantity and quality received from vendor. The basis of receipt goods same

with the copy of purchase order.

2.2.2.3 Network Procedures That Shaped Purchase System Procedure

Network procedures that make purchasing system procedure include:

a. Purchase Request Procedure

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Warehouse staff will make a purchase request to the purcharsing function with a

form that filled by an information of quantity and quality.

b. Procedure of quote price and vendor selection

The purchase function sends a quotation request letter to several vendors to obtain

information for the price, quality, delivery, for payment period, and warranty

(return policy).

c. Purchase Order Procedure

The purchase function sends a purchase order to the selected vendor after

comparing to vendor quotation in order to inform the ordered goods information.

d. Procedures for goods receiving

The receiving function checks the type, quantity and quality of goods received

from the supplier and reports the receipt of the goods from the vendor.

e. Storing goods in the warehouse

After the goods receipt, the goods will be moved to warehouse for keeping the

raw materials. For every product that was taken, the warehouse person should

update the availability of goods in the warehouse.

F. Debt and Purchase Procedure

Accounting functions checks documents related to purchases (purchase order,

receipt of goods and invoices from suppliers) and maintains the recording of debt

21
and the amount of goods ordered and archives the source documents as debt and

purchase record

2.2.3 Economic Order Quantity

Every industrial company require raw materials for the smoothness of the

business process on production. Raw materials are obtained from suppliers with

specification of certain goods as well as with a good calculation performed by

employees in the company. By using economical calculations, company can

determine regularly how and how much material should be provided to support

the company's operating process. Scheduling irregularities will have an impact on

inventory costs because stockpiling of inventories in warehouses will be the costs

charged by the company. Thus the arrangement of raw materials is one important

thing and can provide benefits to the company. (Esen, Ö., & Bayrak, M.,2017

22
 CHAPTER III
DATA COLLECTION METHOD

3.1. Research model

This research is descriptive-qualitative research, that express problem by what

information from the research. The data obtained from interview, observation, and

documents required in the process of purchasing raw materials that obtained from

Purchasing Department and Accounting Department in PT Cheetham Garam

Indonesia.

The writer use qualitative approach because the research to be discussed in this

report is not related to the numbers but describe the company's purchasing system

procedure for Raw Materials that conducted in PT Cheetham Garam Indonesia

3.2 Type of Data

The data that used in this research is primary data. The benefit of using primary

data is that it will get deep information related to the research.

3.3 Research Object

The object of this research is PT Cheetham Garam Indonesia which is located at

Jl. Australia I Kav.I / 3 / I Industrial Area KIEC, Cilegon, Banten Province. While

the object in this study is the purchasing system procedure in the fulfillment for

raw materials.

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3.4 Data Collection Method

3.4.1 Interview

Interview is a method of collecting data by asking questions directly with the

respondents. The answers of the respondents will be recorded with recorder. The

information obtained from interviews will be acquire with employees

representative from Purchasing Department, Accounting and Finance Department,

and Production Planning and Inventory Control (PPIC) Department.

The interview was held on :

Date : November 22th 2017

Place : PT Cheeetham Garam Indonesia

Time : 10.30 – end

Topics : Purchasing System Procedure in Raw Material Purchase

Intervieewes: Mrs. TriAnty, Mr Soni Manoy, and Mrs. Andiyani

Purwaningsih

3.4.2 Observation

Observation is a method of data collection by looking directly to the processes

that occur related to the research. In this case, the data information was collected

from the process of purchase on raw materials.

The observation was done in :

24
 Date : 18th October – 18th November 2017

Place : PT Cheetham Garam Indonesia

Time : During the working hours

3.4.3 Documentation

Documentation method is a method of data collection that is not directly

addressed to the object of research. The information will be collected from the

documents used on purchasing system, after obtain approval from the head of the

accounting and purchasing department.

3.5 Data Analysis

After the information obtained from the interview with the recording, the

writer will write transcript information from the interview. The data that already

obtained will be analyzed and compared with literature information from articles

and books that tells information with the topics covered.

3.6 Company Profile

PT Cheetham Garam Indonesia is a company that engaged in salt

consumption and industry production. The production starts from processing raw

materials into iodized consumption salt and industry salt which formed in 2000.

The plant of PT Cheetham Garam Indonesia located in Jl. Australia I kav.I.3/1

Kawasan Industry KIEC Cilegon Banten, Indonesia. PT Cheetham Garam

Indonesia is an foreign company, because PT Cheetham Garam Indonesia is part

25
of subsidiary of Cheetham Salt ltd - Australia. On the beginning, the

establishment of the factory is in order to help the government's policy on the

provision of salt consumption of iodized and industry salt to the public, though

when it formed there were many companies has build salt plants in various areas,

especially in East Java and Central Java, but the availability of iodized salt

consumption in West Java still very limited, so the establishment of the factory

was considered very feasible because in addition to very Strategic location to

supply the consumption of iodized salt in the market and surrounding areas of

West Java. It also boosted by the availability of abundant raw materials from

Cirebon and Indramayu.

When PT Cheetham Salt imports salt, the company carries out the

regulation of the Minister of Trade of the Republic of Indonesia No. 125 / PER-

DAG / 12/2015 dated December 31, 2015 on the provisions on the import of salt.

It explains that importable salt is industrial salt and consumption salt.

Industry salt import can be done throughout the year (January - December),

whereas consumption salt can be imported in case of crop failure caused by the

absence of local salt production due to dry season also and it will make no harvest

from the farmers for local salt and unavailability stock of raw materials. Any

company who need raw material salt for industry can apply for import to Ministry

of Trade in accordance with requirement for 1 (one) year, but the volume

approved imports are agreed in coordination meetings between related ministries

in Ministry of Trade, Ministry of Industry, Ministry of Marine Affairs and

26
Fisheries and Ministry of Marine Affairs Coordinator, but for salt consumption

just allowed for PT Garam who maintained the consomption for the country

Production or processing of salt is done PT Cheetham Garam Indonesia

based on the quantity request from customers, while the sale is done with credit

system with payment period of 1 - 1.5 months.

Currentlty, PT Cheetham Garam Indonesia is not only produce salt for

consumption but also produce salt for industry needs. PT Cheetham Garam

Indonesia is the biggest of company that produced salt because utilizes state-of-

the-art technology for maximum efficiency and product quality. The company

commited to set values on which the company was built – Safety, Accountability,

Lean, and Team work. By embracing these values and operating with

environmental sustainability, the company wants customers have trust that all the

products have good quality to used.

Vision and Mission

Visison : Become the firts company in supply salt for the country

Mission : 1. Optimize employee capability

2. Deliver high quality products

3. Optimizing resources appropriately and responsibly

4. Continuous improvement through innovation, cost efficiency and

quality

5. Making the right strategy for growth

27
- Values And Culutre

SALT

a. S stands for Safety

We believe nothing is important that it can not be done safety.

b. A stands for Accountability

We accept responsibility and deliver.

c. L stands for Lean

We strife to identify and eliminate waste for benefit our customer.

d. T stands for Teamwork

We work together valuing the contribution of others.

3.7 Company Structure

- Attachments

28
 CHAPTER IV
DATA ANALYSIS and DISCUSSION

4.1 Purchasing System in PT Cheetham Garam Indonesia

The purchasing system for raw material salt at PT Cheetham Garam Indonesia

was on credit, because the purchase of raw materials in the company is usually

relatively large. The purchase of raw materials for the production process was

done by placing an order to vendor. In offering the product, the vendor uses

several ways such as by phone, direct mail or directly come to the company.

Purchase of raw materials at PT Cheetham Garam Indonesia was done by

planning first. The purpose of planning is intended to make the purchase in

accordance with the needs of production.

4.2 Functions related with purchasing process

1. Production Planning Inventory Control (PPIC) Department

This department is responsible for receiving and warehouse function that serves to

submit a purchase request to the purchasing department as the holder of the

purchasing function when need to purchase raw materials. A purchase request is

filed when the supply of raw materials in the warehouse is insufficient for the

production process. In addition, this department also receives raw materials from

vendor raw materials arrive in the company and warehouse functions when

storing raw materials of salt in the warehouse.

29
2. Purchasing Department`

This department serves to purchase raw materials from approved suppliers based

on a comparison of price quotation from vendors selling raw salt materials or

direct appointments made upon receipt of a purchase request from the PPIC

Department

3. Accounting and Finance Department

Accounting Section is responsible for recording the occurrence of purchase

transactions into the purchases journal. The process of recording the purchase

transaction is done after checking the bill documents. Payments will be made if

posting on purchase transaction of raw materials has been done and the payment

request has been signed by Accounting and Finance Manager and President

Director. Payment made by verification section.

4.3 Documents used on purchasing process

In PT Cheetham Garam Indonesia documents used in purchasing process are:

Purchase Request, Purchase Order, Receiving Report, Invoice and Delivery

Order. For import raw materials, there will be other documents such as Bill of

Lading, Packing List, and Insurance Document. As the control over the

availability of raw materials, company used Inventory card and Letter of Goods

Request.

30
4.4 Network Procedures on Purchasing Process
4.4.1 The process of purchasing raw materials salt

 The first step is the issuance of the Purchase Request issued and

authorized by the requester for raw materials of salt, the Head of the

Production Planning and Inventory Control (PPIC) Department and

General Manager. Purchase Request was issued because the availability of

raw materials of salt in the warehouse is small. This department also

responsible for warehouse and receiving function. Purchase request will

give to Purchasing Department to purchase raw materials.

 Prior to the purchase of raw materials of salt, Purchasing Department will

review the availability of raw salt materials written in Purchase Request

with the existing amount in the system. If the availability of raw salt

materials listed in the system is the same as that written in the purchase

request, then the purchase of raw materials of salt will be done. The

system used by the company is AX Dynamic.

 After re-checking the availability of raw materials listed in the Purchase

Request and data available in the System, the Purchasing Department will

informed to the vendor of local raw salt material suppliers to give

information about price, quality, terms and percentage of shrinkage, and

terms of payment. For shrinkage information is needed because the quality

of local and imported raw salt materials has a difference in quality since

local salt has a higher wetness compared to the relatively low wet import

raw material quality.

31
 For imported raw materials, the company makes direct appointment with

consideration of vendor distance that will be cost when raw material

purchased from vendors and the availability of raw materials of salt based

on vendor data. This was done by the company because of contracts made

by companies with vendors who become subscriptions in the purchase of

raw materials imported salt. The purchase of imported raw materials salt

was purchased with a very large quantity in advance and will be used for

the next few months. Usually the company will renew the contract with

the vendor when the contract will expired without looking for another

potential vendor. The payment for imported raw materails before the

goods shipped to company‟s location.

 For the purchase of local raw materials, after obtaining information in the

form of quality, price and terms applied by the vendor (Price Quotation

Comparison) it will take meeting first between the Purchasing Department

staff with Accounting Department Staff and President Director to get the

best vendors. For the purchase of imported raw salt materials, the

company makes direct appointments to vendor who has contractual

relationships with the company. If it has been approved for the purchase of

local and imported raw materials, the Purchasing Department issues a

Purchase Order for the purchase of raw materials salt signed by the

President Director and addressed to the vendor.

32
4.4.2 Normal process on receiving raw materials

 After ordered raw materials salt, then the next is the process of receiving.

The process of receiving raw materials of salt in the warehouse begins

when the courier registered the Delivery Order sent by the seller at the

Security Office.

 After carrying out the registration process, vehicle that carrying the raw

salt material purchased will be weighed first at the company's

weighbridge. This weighing is done by calculating the weight of the

vehicle along with the raw material of salt. The result of this calculation

will be reduced the weight of the vehicle written in the vehicle ownership

letter, it will get the net value of the goods weighed. After that Quality

Control will take samples of raw materials salt received. From this

process, will be made receiving report on the quantity of raw materials and

the quality of raw materials of salt in accordance with the reservation.

 After checking the quantity and quality of raw materials of salt, it will be

informed first to check the ordering information with the goods

information coming to the Purchasing Department. If the difference of

quantity and quality of raw materials of salt arriving at the plant is within

the tolerable limits set at time of order, then the raw material of salt will be

stored in warehouse. In the acceptance process, it will be made a ticket and

the value received will be inputed to the system inventory card. For the

storage of raw materials local salt and imported salt will be separated

33
 because of the difference in quality of both raw materials of the salt. On

receiving and storing in warehouse, the personnel only one person.

 The company exercises control over the removal of raw salt materials used

for production by requiring production employees to fill out the Letter of

Goods Request form if they take the raw salt material for production. After

that the information contained in the Goods Request Letter will be inserted

into the Inventory Card in the system that has been integrated.

4.4.2 If any differences on quantity and quality arrived with order

information

 The process of receiving raw materials of salt in the warehouse begins

when the courier of goods register the Delivery Order sent by the seller at

the security office.

 After carrying out the registration process, vehicle that carrying the raw

salt material purchased will be weighed first at the company's

weighbridge. This weighing is done by calculating the weight of the

vehicle along with the raw material of salt. The result of this calculation

will be reduced the weight of the vehicle written in the vehicle ownership

letter, it will get the net value of the goods weighed. After that Quality

Control will take samples of raw materials salt received. From this

process, will be made receiving report on the quantity of raw materials and

the quality of raw materials of salt in accordance with the reservation.

 After checking the quantity and quality of raw materials of salt, it will be

informed first to check the order information with the goods information

34
 coming to the Purchasing department. If the difference in the quantity and

quality of raw materials of salt arriving at the plant is beyond the tolerance

limit, the raw salt material will not be unloaded in the warehouse as it

awaits the complaint process by department purchasing staff with the

vendor. Things that are complined to the vendor :

1. If the quality of the goods that arrived was not in accordance with

the information contained in the Purchase Order, then the raw

material will be returned or in the down grade of quality that will

result in price reduction

2. If the quantity of goods that comes less than the shrinkage value

agreement, then the goods will be returned to the vendor or

unloading to the warehouse based on the quantity weighed on the

weighbridge

 After the purchasing department agrees to the difference for the quality

and quantity of raw salt that arrives at the warehouse, the receiving

function will unload the raw materials of salt and stored in the warehouse

by separating the warehouse for the storage of local and imported raw

materials.

 The company exercises control over the removal of raw salt materials used

for production by requiring production employees to fill out the Letter of

Goods Request form if they take the raw salt material for production. After

that the information contained in the Goods Request Letter will be inserted

into the Inventory Card in the system that has been integrated.

35
  If both imported and local raw salt materials availability are small, the

warehouse will issue a Purchase request to request purchase raw materials

of salt to Purchasing Department.

4.4.3 Recording and payment Process

4.4.3.1 Accounting Function

 The accounting function will firstly record the purchase of local raw

materials when three ways matching has been done. Three ways matching

was the 3 documents required in the purchasing process, the Purchase

Order used when ordered raw materials, receiving report when receiving

raw materials in the warehouse and delivery order from the vendor when

shipped raw materials, and Invoices when the vendor the billed company

equipped with a Tax Invoice. The Company will record if the required

documents are complete. The documents used to billed company should be

original. The ending process from accounting function issued voucher

payment.

 For purchase of imported raw materials, accounting function will

journalize first the payment because company using Letter of Credit. The

Journal Inventory in Transit on debit to Cash on credit. When raw

materials arrived, accounting function will journalize again Inventory on

debit to inventory in transit on credit with supporting documents such

invoice, bill of lading, insurance and packing list.

36
4.4.3.2 Verification Function

 The payment process of purchasing local raw materials salt will be done

by the verification section of Accounting and Finance Department.

Payment will be made when the payment request has been authorized by

Accounting and Finance Manager and President Director.

 For the payment process of purchasing imported raw materials salt will

done in front after agreement between the company with vendor by

verification section of Accounting and Finance Department.

4.5 Weaknesses of raw materials purchasing procedure for raw

materials salt at PT Cheetham Garam Indonesia

Based on analysis for purchasing system on purchasing raw materials of salt at PT

Cheetham Garam Indonesia weakness were exists in the process:

1. Based on the information obtained from the interviews with the

purchasing department staff, the company purchases all imported raw

materials salt by apply an extended contract system with one vendor

only. This was done by the company with consideration of the distance

and availability of raw salt materials available at the vendor. In good

practice, the company should make selection at least to three vendors to

search for potential vendors. that could provide imported raw salt for the

best quality, price, terms and conditions. If the company only implements

one vendor in the process of purchasing imported raw materials, this can

lead to fraud such as the profits earned by employees who handle

purchases and make companies loss. Company advised to search other

37
 vendors when the contract with the vendor of raw materials salt almost

complete and at least possible against 3 vendors. The profits to be gained

by the company will include vendors selling cheaper price of imported

salt, better salt quality, and more favorable terms.

2. In the process of receiving raw materials of salt, the company

implemented a function for receiving and warehouse. In good practice,

receiving and warehouse function must be separated from that function.

This is expected to avoid fraud when receiving raw materials of salt and

storage in warehouse. If the company implements a function on receiving

and warehouse, it is feared there will be cheating on the receipt of raw

materials of salt and recording in the warehouse. Company advised to

separate the two functions to minimize the fraud that occurs when the

receipt of raw materials and recording storage of raw materials in the

warehouse.

3. In the process of receiving raw materials of salt if there is any

incompatibility of quantity and quality, Purchasing Department serves to

contact the vendor but the reply from the vendor only by talk by phone.

In good practice, company should receive documents with the approval

of the vendor of the difference in the quantity and quality of the raw

materials. This is done in order to avoid cheating when billing payment

from vendor to company. If the company implements the absence of

documents when it complains about the difference in quantity and

quality, it is feared there will be fraud when vendors collect to company

by profiting some related people from vendors and companies.

38
Companies are advised to accept vendor approval documents when there

is a difference when receipt of raw materials in terms of quantity and

quality.

39
 CHAPTER V
CONCLUSION and RECOMMENDATION

5.1 Summary of Thesis

Based on the analysis of raw materias of salt purchase at PT Cheetham Garam

Indonesia conducted, the researcher can conclude the activities include:

1. In the purchase of raw materials, the company must purchase raw

materials based on the needs required for production. This done in order to

avoid the accumulation of raw materials and the not excess of money used

in the purchase of raw materials.

2. Based on the research that has been done, the purchase is done on request

made by the warehouse under the department of PPIC which subsequently

raw materials purchased by Purchasing Department based on quantity and

quality demand from warehouse.

3. The process of receiving raw materials begins when the driver that

carrying raw materials registered the administration of raw material

shipments and thereafter weighing raw materials at weighbridge based on

gross net of vehicles and raw materials. It will deducted the vehicle weight

value stated in the vehicle ownership letter and will result the net weight

of receiving raw materials in a receiving ticket for acceptance of raw

materials. Other than that, after the raw materials unload to warehouse, the

vehicle will measure the weight again as the control on receiving.

40
 4. In the control of the availability of raw materials, the company requires

production employees who will take the raw materials to fill the Letter of

Goods Collection form and the amount stated of availability on raw

materials will be updated by the employees in the inventory control after

input into the the system.

5. The process of recognition of raw material purchases will be made by the

Accounting function after the documents provided after the documents

complete such as the original Purchase Order, Receiving Ticket, Delivery

Order from vendor, Invoice, and Tax Invoice. Payment will be done by

Verification function after payment request signed by Accounting and

Finance Manager and President Director.

5.2 Limitation

1. In conducting research at PT Cheetham Garam Indonesia, the researcher

has difficulties to meet the responsible staff in the part that wanted to be

interviewed by the researcher, because on current condition PT Cheetham

Garam Indonesia still preparing for opening new plant and salt field in

Flores, East Nusa Tenggara for salt industry because East Nusa Tenggara

has a fairly stable heat that has a summer of 9 up to 10 months

2. This research was conducted on November where company employees

have busy to prepare financial statements that will be consolidate with

Cheetham Salt Ltd in Australia.

41
5.3 Recommendation

1. In the process of purchasing raw materials required separation of authority

in the process of receiving raw materials and storage of raw materials in

the warehouse. It should any separation in order to avoid fraud in the

recording of inventory that arrived at the warehouse location with the

amount stored in the warehouse.

2. If there is a complaint to the vendor of the difference in the quantity and

quality of raw materials arriving at the site, it must be accompanied by the

vendor's approval document of the difference. This document is important

because as a basic for accounting employees to make recognition, payment

of raw material purchases in verification funtion, and as a complement of

the Purchase Order

3. If the contract with the vendor will expired, the company advised to look

for other vendors to compare prices and quality to other vendors and not to

renew vendors without doing so.

42
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 Attachment

3.7 Organization Chart

President Director

GM Operations

Production & Purchasing PPIC

Finance HR & GA Sales
Electricity

Receiving
Government QSE STAFF
Business Analyst SALES SPV and
Relation Warehouse
e

A/P GA STAFF ELECTRICAL

QC

A/R MAINTENANCE
SECURITY

Tax OFFICE BOY

treasury

46
 Interview Transcript

1. Interview with Mrs Andiyani Purwaningsih as Manager Accounting and

Finance at PT Cheetham garam Indonesia. The time was on 22nd November 2017

(10.30 – 10.50).

Miftah : Selamat Pagi, saat ini saya berada di ruangan manager Accounting

and Finance dari PT Cheetham Garam Indonesia untuk

melakukan interview mengenai pencatatan akuntansi dalam

sistem pembelian bahan baku garam di PT Cheetham garam

Indonesia. Adapun interview ini akan dilakukan bersama Ibu

Andiyani Purwaningsih selaku manager Accounting and Finance

dari PT Cheetham garam Indonesia. Saya ucapkan terima kasih

atas waktu yang telah diberikan oleh ibu dan mohon maaf apabila

saya mengganggu aktivitas ibu.

Ibu Andiyani : Iya sama sama dan tidak mengganggu ko hehehe

Miftah : Langsung kita mulai aja yaa bu.

Ibu Andiyani : Boleeh

Miftah : Yang pertama itu dalam proses pencatatan akutansi pembelian

bahan baku garam, apa sajakah dokumen yang dibutuhkan untuk

melakukan pencatatan akuntansi ?

Ibu Andi :Okey. Baik. Eeee karena di Cheetham Garam Indonesia sudah

menerapkan prosedur Account Payable, dimana eee proses three

47
 ways matching terhadap pencatatan akuntansi itu dilakukan

semenjak dari eee purchase order dibuat oleh purchasing, ee

kemudian penerimaan barang dan konfirmasi ee DO ketika

barang diterima oleh bagian warehouse dan kemudian pencatatan

invoice setelah dokumen invoice lengkap beserta lampiran

lampirannya seperti purchase order original, dan ee DO original

diterima oleh ee bagian Accounting ee baru kemudian proses nya

seperti itu.

Mif tah : Tadi yang dimaksud dengan Three ways matching itu berarti dari

eee...

Ibu Andiyani : Jadi pencatatan akutansi akan dilakukan ketika dokumen sudah

lengkap. Dokumen tersebut meliputi Purchase Order, Delivery

Order, dan Invoice yang sudah dilengkapi dengan faktur

pajaknya. Ketika dokumen tersebut sudah lengkap, baru nanti

akan di jurnal oleh bagian accounting

Miftah : Apa ada dokumen receiving report sebagai salah satu dokumen

yang dibutuhkan untuk pencatatan akuntansi ?

Ibu Andiyani : Didalam delivery notes kan biasanya ada yaa receiving notes

dari warehouse di dalam ee delivery notes nya itu kan biasanya

kan ada yaa receiving notes yang di ee dari warehouse.

Miftah : Oh dari warehouse.

48
Ibu Andiyani : Terus karena kita sudah modelnya sistem yaah, jadi begitu eee

verifikasi posting ke sistem, itu otomatis pasti berdasarkan

dokumen manualnya.

Mif tah : Terus untuk selanjutnya, dalam pembelian itu kan biasanya ada

terms of payment yang bisa menjadi diskon kalo di jalankan

perusahaan. Apakah pegawai akuntansi akan mengkonfirmasi

kepada bagian pembelian untuk diskon yang didapatkan ?

Ibu Andiyani : Okee. Dalam hal ini, sekali lagi karena kita sudah by system, ee

kemudian ketentuan ee negosisasi dengan vendor itu adalah hak

prerogatifnya purchasing department. Nah pada sejak awal ketika

negosiasi ketika diskon telah diterapkan disitu sejak dibuatkan

purchase ordernya dari awal itu di sistem sudah dilakukan ada satu

metode, misalnya dia ada diskonnya gitu. Jadi disitu tidak perlu

bagian akuntansi nanti harus ee dikonfirmasi karena berdasarkan

dari sistem aja kita bisa lihat ko, apakah dia ada diskonnya atau

tidak.

Miftah : Jadi dari sistem itu akan terupdate ke beberapa bagian ?

Ibu Andi : Iyaa karena integrated atau terintegrasi.

Miftah : Kapan perusahaan akan melakukan pembukuan atas pembelian

bahan baku garam ?

Ibu Andiyani : okee. Eeee kebetulan disini disni bahan baku ada tiga, bahan

baku berupa garam, terus kemudian ada packaging, dan kemudian

49
 ada chemical yaaa. Nah untuk chemical dan packaging ini

biasanya melakukan pembukuannya seperti yang saya jelaskan

dari awal yaa, flow nya kan ketika purchase order di create, dan

ketika barang diterima, ee itu biasanya sudah tercatat dalam

pembukuan kita begitu barang diterima dengan jurnal yaitu bahan

baku kepada utang.

Miftah : Terus shipping yang digunakan itu apa yaa bu ?

Ibu Andiyani : Nah ini kan baru chemical sama packaging, kalo untuk yang

bahan baku garaam, itu untuk yang pembelian garam lokal kurang

lebih sama, tapi kalo untuk yang bahan baku garam impor itu case

nya agak berbeda. Karena dalam garam impor tidak hanya bahan

baku garamnya saja tapi ada biaya landed cost disitu, contoh

biaya trucking dari pelabuhan ke gudang, biaya handling nah itu

biasanya kita taroh didalam satu kaya satu account dulu

ditampung terus nanti ketika saat sudah clear dari bea cukai

bahwa barang sudah bisa dipakai atau direlease berdasrkan

suratnya yaa nah baru itu kita mengakui barang itu sudah diakui

semua termasuk biaya pembeliannya plus cost yang lain lain nya.

Miftah : Berarti shipping yang digunakan ?

Ibu Andi : eee biasanya destination point dari port atau pelabuhan yaa. Kan

dari agreement nya kan biasanya sudah langsung disebutin

misalkan cigading gitu. Naah udah sampai situ aja. Tapi kalo kita,

50
 ngakuin nya sampai gudang ketika bahan baku garam impor

sudah di unloading di gudang.

Miftah : Ooh begitu. Terus untuk selanjutnya, dari bagian akuntansi

sendiri apakah ada kontrol atas pembelian bahan baku ?

Ibu Andiyani : Oh tidak, itu sudah ada bagian nya sendiri namanya bagian PPIC,

Production Planning and Inventory Control, jadi merekalah yang

ee menghitung melihat ee bagaimana mengelola apa namanya

invntory management ee barang barang yang dibutuhkan oleh

perusahaan.

Miftah : Eemm, jadi apa bagian akuntansi juga mendapatkan dokumen

dari PPIC untuk pembelian ?

Ibu Andiyani : Jadi PPIC itu yang menetukan kapan akan membeli barang

barang. Jadi dari PPIC akan merekomendasikan pembelian atau

purchase request karena barang nya sudah mau habis, berapa

banyak yang harus dibutuhkan, biasanya sesuai dengan

perhitungan ini yaa forecast nya kita yaa, kurang lebih kaya gitu.

Miftah : Ada atau tidak anggaran yang dianggarkan oleh perusahaan untuk

pembelian bahan baku garam ? Atau lagi butuh beli, lagi butuh

beli tanpa ada anggaran ?

Ibu Andiyani : Ada. Karena pada saat penyususnan budget, itu kan sudah

dihitung yah berapa sih budget kita mau jualan tahun depan gitu

kan. Dari jualan itu kan volume nya berapa, berarti kan kita

51
 langsung nentuin nih butuhnya berapa dan butuhnya dibulan apa

gitu. Jadi pada saat pembuatan budget ketika sales sudah

menunjukkan berapa banyak yang akan dijual, produksi sudah

menyebutkan berapa kapasitas yang dia bisa, nah baru diitung

berapa banyak kebutuhan garam dalam satu tahun itu. Nah diii

waktu kapan kita harus beli misalnya impor dah gitu lokal kapan

kita harus beli. Kurang lebih seperti itu.

Miftah : Berapa persenkan tingkat keakuratan untuk forecast ?

Ibu Andiyani : Untuk akuratnya tingkat forecast di atas 90%

Mif tah : Bagaima sitem pembelian bahan baku disini ? Apakah

pembayaran dibayarkan secara cash atau kredit ?

Ibu Andiyani : Pembelian bahan baku disini secara kredit.

Miftah : Untuk pembayaran pembelian garam lokal dan impor apakah

ada perbedaan ?

Ibu Andiyani : Eee adaa, karena kalo lokal kan lokal yaa, jadi kalo lokal yaa biasa

aja proses nya seperti kaya pembelian biasa dalam negeri, tapi

kalo kalo misalnya untuk impor agak beda yaa karena mata uang

asing kan, nah itu biasanya ada dua opsi menggunakan TITI atau

menggunakan LC dan itu pembayarn nya di depan sebelum

barang dikirimkan.

Mif tah : PIPI ?

52
Ibu Andiyani : Titi.Transfer TITI.

Mif tah : Apakah yang dimaksud TITI ?

Ibu Andiyani : Transfer telegram eh Telegrafic Transfer.

Miftah : Apa bedanya dar TITI dan LC ?

Ibu Andiyani : Kalo dari resiko lebih resikoan Titi yaa karena tidak ada opsi fifty

fifty resiko ditanggung oleh berdua. Jadi misalnya begitu

agreement ditandatangani, kita langsung bayar atau deal dulu

mata uang asingnya, kemudian kita transfer, nah kan ada resiko

disitu yaa, barangnya belom sampe tapi sudah transfer duluan.

Tapi kalo opsi yang satunya yaitu LC, eeh Letter of Credit itu ada

opsi fifty fifty, itu ee pihak yang penjualnya ee pihak eksportirnya

dalam hal ini si vendor dia tidak bisa mengclaim ee sampai

menerima uangnya sampai kondisi barang sudah diterima oleh

Cheetham semua.

Miftah : Kalau uang dibayaarkan dulu, kan itu belum ada dokumen karena

barang datang dipabrik, bagaimana pengakuan pembeliannya ?

Ibu Andiyani : Jadi dengan pembelian bahan baku impor, kita akan jurnalkan

dulu inventory in transit ke cash. Nanti begitu barang tiba di sini,

maka akan ada penjurnalan lagi, inventory di debit dan inventory

in transit di kredit dan itu sudah dilagkapi dengan eee dokumen

pembelian impor.

53
Miftah : Terus apakah ada perbedaan dokumen untuk pembelian bahan

baku impor dengan lokal ?

Ibu Andiyani : Untuk dokumen nya ada perbedaan yaa. Karena kita kan impor,

maka akan ada dokumen seperti bill of lading, packing list, dan

dokumen asuransi. Tapi kalo dokumen yang digunakan untuk

pembelian bahan baku lokal, itu seperti yang saya jelaskan tadi

tentang three ways matching, dokumen nya Purchase Order,

Invoice, dan Delivery Order.

Miftah : Untuk pembayaran mata uang asing, itu menggunakan rate

sampai hari ini atau average rate dari tahun sebelumnya

berdasarkan Financial Statement ?

Ibu Andiyani : Oh enggak. Eee karena kita kan bayar dalam mata uang asing US

Dollar, ee jadi kita ambil spot yaa pada hari yang sama kita mau

transfer kita langsung deal dengan bank hari itu ratenya berapa.

Miftah : Based on spot yaa ?

Ibu Andiyani : Yaaa based on spot

Miftah : Ohh begitu.

Ibu Andiyani : Jadi misalkan kita mau bayar 1 Juta dollar, nah kita biasanya dari

account kita dari rupiah, kita deal dulu dengan bank, terus hari itu

kita mau transfer mata uang sekian, nah deal berapa, nah kurang

54
 lebih begitu. Jadi bayarnya dalam rate on the spot, bukan dari rate

kemarin atau apa gitu.

Miftah : Ketika vendor menagih pembayaran, apa dokumen menjadi dasar

pembayaran ?

Ibu Andiyani : Yang saya bilang yang three way matching, jadi pertanyaan yang

di awal dokumen yang dibutuhkan untuk pencatatan akutansi itu

sebenernya nyambung yaah, kalo melihat dari flow account

payable (menunjukkan flow account payable yang ada di layar

komputer), itu kaan saya tunjukkin aja yaa. Kurang lebi begini,

ketika user menginginkan suatu produk, dia harus membuat

purchase request, terus kemudian order itu diterima oleh jika non

cas yaa harus pembuat purchase order, kemudian proses di

system, kemudian bagian warehouse menerima order, prosess DN

di system, terus kemudian bagian accounting dari finance

menerima invoice dan dokumen lainyya, review invoice untuk

compliance nya, apakah yang three ways matching tadi udah

lengkaap gitu, faktur pajak nya sudah lengkap, informasi nya

sudah betul, gitu kan. Kalo invoice sudah meet requirement, ee

iyaa boleh untuk diproses untuk ee pembayaran, tapi jika belum

berarti harus dikembalikan lagi harus dikomplitin lagi, kurang

lebih seperti itu. Nah pembayaran nya baru dilakukan sesuai

negosiasi awal bagaimana terms of payment nya, apakah terms of

payment nya itu cash, atau tujuh hari mungkin, atau empat hari,

55
 30 hari kaya gituu. Dan pembayarannya kalo di cheetham via

transfer yaa, ga ada yang cash. Pembayaran akan dilakukan oleh

bagian verifikasi.

Miftah : untuk selanjutnya, cara pegawai akutansi yakin bahwa

pembayarn harus segera dilakukan itu apa bu ?

Ibu Andiyani : Nah kan pada saat kita ee ada, kan kita ada yaa form maintenance

vendor yaa, itu untuk mencatat apakah vendor tersebut bagaimana

kondisinya jika akan berekanan dengan perusahaan, salah

satunya.... (dipotong Miftah)

Miftah : Itu agreement antara perusahaan dengan Cheetham dengan

vendor ?

Ibu Andiyani : Jadi di awal itu langsung disebutin terms of payment nya seperti

apa, apakah cash, cod kaya gitu, atau cash and carry, atau

misalnya 7 hari 14 hari, kalau credit berarti 7 hari, 14 hari, 30

hari, nah itu tergantung negosisasi nya orang purchasing. Nah itu

datanya diserahkan ke bagian accounting untuk dicatatkan di

sistem. Nah nanti sistem akan mendetect oh vendor A 30 hari

pembayarannhya, jadi kapan eee. Nah tanggal jatuh tempo itu

semenjak kita nerima invoice. Dihitungnya. Walaupun sistem

melihatnya adalah jatuh temponya itu sesuai tanggal delivery yaa,

tapi bagi orang finance itu melihatnya semenjak invoice diterima,

karena ga fair dong, delivery nya mungkin sebulan yang lalu tapi

56
 begitu invoice nya dateng langsung minta pembayaran langsung.

Jadi dari awal agreement dengan vendor itu sudah dijelaskan kalo

kita akan bayar 30 hari. Oke terms nya 30 hari, tapi setelah

invoice diterima.

Miftah : Kan begitu bahan baku dibeli, maka akan dicatatkan sebagai

bahan baku yaa. Apa ada pengakuan beban ketika proses produksi

dan dilakukan pencatatan berkala oleh pegawai akutansi ?

Ibu Andiyani : Maksudnya bagaimana nih ?

Miftah : Kaya misalkan orang produksi yang mengambil bahan baku

garam, apakah dilakukan pencatatan ? dan Misalakn ada bahan

baku lebih yang digunakan di produksi, karena ditakutkan garam

tertempel di mesin.

Ibu Andiyani : Ini berarti kaitannya sudah ke produksi nih.

Miftah : iyaa sedikit bu.

Ibu Andiyani : Kalau untuk pengambilan bahan baku garam, maka pegawai

produksi akan meinta kepada PPIC bagian warehouse untuk

meminta form Surat Permintaan barang dan pengambilan barang

akan tercatat di inventory stock crad, dan itu pegawai akutansi akan

mengetahui hal tersebut karena systemnya sudah integrated.

Mengenai production kan berdasarkan sales forecast yaa, nah di

bulan ini forecast nya segini, dari customer segini nah kita buatin

tuh barangnya, tpi biasanya kita ada buffer sekitar 5 sampe 10

57
 persen. Nah bberhubuing produk garam ini kan mudah sekali untuk

menggumpal, jadi biasanya kita tidak banyak akan membuat buffer

stock dan nilai itu akan menjadi beban di income statement.

Miftah : Apakah ada control yang dibutuhkan atas pencatatan dan

pembayaran bahan baku ?

Ibu Andiyani : Okeee. Karena kita sudah mengadopsi policy and procedure nya

yaa, jadi dari sejak awal ee itu controlnya adalah masing-masing

department itu mempunyai otorisasi sendiri, karena kita terinegrasi,

jadi kita tidak bisa yang namanya intervensi. Dan pada saat si user

meng-create dengan yang mem-posting dan approve, itu beda

orang. Karena segregation of duties. Begitu pun yang di kita,

bagian yang posting invoice dengan yang bayar itu udah beda

orang.

Miftah : Misalkan begini, pembelian barang itu barang ada yang susut

entah di kapal atau di truck, sedangkan di PO itu kan jumlah nya

stagnan misalkan 15 ton, begitu sampai diii gudang itu tinggal

14,5 ton, setengah tonnya entah sust di kapal atau di truck, itu

yang diakui sebagai ketersediaan bahan baku di akutansi itu

berapa ?

Ibu Andiyani : Kalau impor deal nya harus di depan yaa, kaya toleransi susut

berapa persen, kalu di impor toleransi susut nya plus minus 10%

dari pembelian. Tapi yang kita tahu biasanya garam impor itu

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 jarang sekali susu tkarena kan ada draft survey berdasarkan bobot

kapal pada saat baru dateng sampai saat sudah selesai itu dari

surveyor yang independen terus kemudian dari surveyor yang

sendiri, jadi begitu kapal dimuatkan garam di pelabuhan asal, kita

survey juga ada sucofindo. Jadi ada banyak lembaga survey yang

kita hire untuk memsatikan bahwa barang yang dibawa itu tetap.

Kalau impor itu dia punya quality itu moisturenya tetap, jadi

bobot kuantitas nya akantetap. Nah kalu untuk garam lokal,

karena rata-rata mopisturenya tinggi, jadi dia basah, itu sejak awal

deal dengan petani garam, itu langsung ditetapkan susut Jadi

berapun yang ini, sesuai dealsusutnya berapa, 5% kah, 7% kah,

jadi begitu nyampe disini misalkan dikirim 10 ton, nah sampe

sininya kalo kurang dari 7% yaaa gapapa karena berdasarkan

deal, tapi kalo lebih dari 10persen maka purchasing dept yang

akan complain ke petani garam lokal.

Miftah : Terahir bu. Misalkan begini jika barang yang menempel dengan

las kapal atau truck, itu pasti kan akan kotor ya.

Ibu Andiyani : Iya betul.

Miftah : Nah itu akan tetap diakui sebagai ketersediaan bahan baku atau

begaimana ?

Ibu Andiyani : Nah itu akan tetap kita akui sebagai persediaan bahan baku tapi

yang kotor nya tersebut nanti akan dicuci terlebih dahulu sebelum

59
 akan digunakan untuk produksi. Nah tapi kalau sudah ada

perjanjian bahan baku susut, maka nilai yang akan di akui oleh

perusahaan adalah nilai yang dikurangkan dengan susut.

Miftah : Ko bisa begitu bu ?

Ibu Andi : Karena nilai susut tersebut satu cara dari vendor buat

mendapatkan penjualan ke perusahaan.

Miftah : Ohh begitu yaaa. Okee bu, demikian ibu wawancara pencatatan

dan pembayaran atas pembelian bahan baku garam di perusahaan

ini. Terima kasih sekali lagi dan mohon maaf jika sudah

mengganggu kegiatan ibu.

Ibu Andiyani : Sama sama Miftah, sukses yaa skripsi nya

2. Interview with head of Purchasing Department PT Cheetham Garam Indonesia

Mrs Trianty. The time was on 22th November 2017 (11.20 – 11.35 )

Miftah : Untuk selanjutnya, saya akan menginterview Ibu Trianti bagian

dari Purchasing untuk mengetahui informasi mengenai sistem

pembelian bahan baku garam di PT Cheetham Garam Indonesia.

Sebelumnya saya ucapkan terima kasih atas ketersediaan

waktunya dan mohon maaf apabila saya sudah mengganggu

aktivitas ibu untuk menginterview pembelian bahan baku garam

di PT Cheetham Garam Indonesia. Untuk yang pertama bu,

60
 pertanyaannya bagaimanakah sistem pembelian di PT Cheetham

Garam Indonesia ?

Ibu Trianty : Untuk sistem pembeliannya sendiri itu nanti dibutuhkan eee

Purchase Ruquisition dulu yang biasanya dikeluarkan oleh

Departmenet PPIC sesuai dengan kebutuhan garam yang

dibutuhkan di Cheetham

Miftah : Setelah PR diterbitkan, apakah ada proses selanjutnya dalam

pembelian bahan baku garam ?

Ibu Trianty : Biasanya nanti dari PR tersebut eee ada dari user teersebut ada

yang membutuhkan approval terlebih dahulu dari eee Dept

Headnya PPIC Manager. Pertama Purchase Request tersebut

dibuat oleh PPIC staff, lalu disetujui oleh Dept Head nya, lalu

nanti akan di approval dulu oleh General Manager (sambil

menunjukkan Purchase Request)

Miftah : Heeh

Ibu Trianty : Baru setelah itu purchase requisition itu diberikan ke bagian

purchasing untuk dilakukan seleksi penawaran dari vendor.

Miftah : Apakah ada perbedaan dalam pembelian bahan baku garam lokal

ataupun impor ?

Ibu Trianty : Dalam sistem pembeliannya ada. Mungkin kita bicara untuk yang

lokal dulu.

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Miftah : Untuk selanjutnya, apa sajakah dokumen yang dibutuhkan dalam

pembelian bahan baku garam ?

Ibu Trianty : Ada beberapa dokumen seperti Purchase Rucquisition yang harus

diajuka ndan diisi lengkap dari items barangnya, spesifikasi

barang, quantitinya, lalu expected delivery datenya, data

pembelian terakhir, dan alasan pembelian. Tentunya yang sudah

disetujui oleh Dept Head dan General Manager nya.

Miftah :Untuk mengeluarkan dokumen tersbut harus dari department

terkait yaa, apa aja departement tersebut ?

Ibu Trianty :Biasanya untuk yang mngeluarkan dokumen tersbut yaitu

Purchase Recquisition nya dari Department PPIC.

Miftah : Dari PPIC untuk bahan baku dalam proses pembelian bahan baku,

apakah pembelian dilakukan oleh staff atau kepala department

dari purchasing ?

Ibu Trianty : Untuk garam lokal maupun garam impor eeee dilakukan oleh

kepala bagian purchasing.

Miftah : Apakah dibutuhkan otorisasi purchase request oleh pembeli

sebelum dilakukan pembelian ?

Ibu Trianty : Untuk purchase requisition tersebut diserahkan ke purchasing

department, dokumen tersebut di ototrisasi oleh General Manager

sebelum akhirnya diserahkan ke Purchasing Department.

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Miftah : Apakah ada copy dari PR sebagai bahan control atas pembelian

bahan baku garam ?

Ibu Trianty : Biasanya dari user akaaan, setelah di approval oleh General

Manager mereka akan simpan copy nya sebagai dokumen

pegangan mereka, dan menyerahkan aslinya ke bagian

purchasing. Bagian purchasing biasanya akan menyertakan yang

asli sebagai attachments untuk PO dan copy nya sebagai file.

Miftah : Berarti ada dua copy yang pertama dipegang sama purchasing dan

purchasing akan meng-copy lagi yang copy dari dokumen

tersebut akan digunakan untuk attchments di PO dan sebagai

dokumen file, dan satunya lagi dipegang oleh pembelinya.

Ibu Trianty : PPIC

Miftah :Oh yaa PPIC. Untuk selanjutnya, apakah ada dokumen

pendukung dalam pembelian raw materials garam ?

Ibu Trianty : Biasanya dokumen pendukung dalam pembelian itu eeeee diisi

dalam form purchase recquisition nya dimana ada kolom SMA

yang berisi data pemakaian dan sisa stock yang ada pada saat PR

tersbut diterbitkan. Biasanya data tersebut didapatkan dari sistem

dan nantinya akan di attach di form PR

Miftah :Apa saja informasi yang dicari bagian pembelian ketika

melakukan pemilihan vendor ?

63
Ibu Trianty : Yang pertama mengenai kualitas barang, lalu yang kedua harga,

lalu dalam garam lokal itu baisanya ada potong susut dimana

masing-masing vendor biasanya memiliki ketentuan potong susut

yang berbeda beda mulai dari 0% sampai dengan 8%. Lalu

selanjutnya informasi mengenai terms and conditions didalamnya

itu terkait dengan pengiriman seberapa cepat mereka biasa

melakukan pengiriman ke gudang, lalu mengenai kemasan yang

digunakan beserta dengan terms of payments yang akan diberikan

pada Cheetham Garam

Miftah : Apakah perusahaan, dalam pembelian bahan baku mengeluarkan

price quotation comparisaon ?

Ibu Trianty :Biasanya dari vendor akan memberikan masing-masing

penawaran harganya, dari masing penawaran tersebut biasanya

bagian pembelian akan melakukan comparison dari ke empat hal

yang disebutkan sebelumnya terkait dengan quality, harga,

potong susut, dan terms yang berlaku mana yang lebih

menguntungkan untuk perusahaan dan itu yang akan dipilih.

Miftah : Untuk pembelian garam impor, apakah price quotation

comparisonnya ?

Ibu Trianty : Untuk pembelian bahan baku garam impor, perusahaan

meggunakan single supplier yang sebelumnya memang

telah....pernah dilakukan seleksi vendor tapi dikarenakan

64
 beberapa hal yang mempengaruhi nantinya biaya pembelian

garam sampai tiba di cilegon ini dipertimbangkan satu vendor

yang sudah beberapa kali digunakan atas pertimbangan

ketersediaan stock di tempat mereka dan juga jarak

mempengaruhi freight cost yang akan diperhitungkan disini.

Miftah : Bagaimanakan seleksi vendor dalam pembelian bahan baku

garam lokal ?

Ibu Trianty : seperti tadi yang sudah saya sebutkan tadi di awal, mengenai

pemilihan bahan baku garam lokal, itu biasanya dari purchasing

melihat dari sisi yang pertama quality nya, yang kedua harga,

potong susut nya, dan terms and condition dari mereka beserta

dengan terms of payments yag diberikan dari mereka untuk

cheetham.

Miftah : Untuk pemilihan vendor dalam pembelian garam impor ?

Ibu Trianty : Untuk garam impor, kami menggunakan single supplier karena

pertimbangan dari ketersediaan bahan baku dan jarak yang

nantinya mempengaruhi freight cost dan cost pembelian sampai di

cilegon. Oleh karena itu dalam setiap melakukan pembelian

bahan baku garam impor, perusahaan menerapkan single supplier

yang kontraknya diperbarui setiap tahun.

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Miftah : berarti tidak ada pergantian vendor setiap tahun ? maksud saya

apa kalo kontrak sudah mau habis, apa perusahaan melakukan

pencarian vendor baru ?

Ibu Trianty : Iyaa tidak ada pergantian vendor dan kita akan sama vendor yang

sama. Kita akan selalu dengan vendor yang sama karena cost

yang lebih murah.

Miftah : Jika menggunakan pemilihan beberapa vendor, seberapa efektif

pembelian bahan baku dilakukan ?

Ibu Trianty : apabila dari beberapa vendor, biasanya purchasing dapat

membandingkan beberapa harga, jadi bisa dipilih harga termurah

beserta terms and conditions yang diberikan yang terbaik menurut

perusahaan.

Miftah : Dasar dalam pemilihan vendor untuk pembelian garam lokal itu

apa yaa bu ?

Ibu Trianty : Kembali lagi, yang pertama dari segi kualitas, karena kalu harga

murah tapi kualitasnya tidak memenuhi itu juga tidak bisa kami

pakai bahan bakunya. Jadi yang pertama adalah kualitas, harga,

potong susut, dan yang terahir pengiriman dan terms of payments.

Miftah : Mengapa harus single supplier untuk pembelian bahan baku

garam impor ?

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Ibu Trianty : Karena mempertimbangakn ketersediaan bahan baku lalu

mengenai jarak. Jarak tersbut nantinya memperngaruhi cost

pembelian sampai tiba di gudangnya Cheetham.

Miftah : Faktor apa yang mempengaruhi melakukan penunjukan

langsung dalam pembelian garam impor ?

Ibu Trianty : Yang mempengaruhi karena based on experience yang sudah

beberapa kali jankan. Dan pada akhirnya dengan penunjukan

single supplier ini karena ketersediaan bahan baku nya sangat

melimpah dibanding dengan vendor lain yang dulu pernah kami

kerjasama serta jarak yang lebih dekat daripada vendor yang lain

yang akan mempengaruhi freight cost. Jadi semua ini berdasarkan

comparison terhadap beberapa vendor yang pernah menjadi

vendor kami yaaa

Miftah : Apakah ada conrol atas pembelian bahan baku ?

Ibu Trianty : Kami melihat kembali berdasarkan form PR yang diajukan oleh

bagian PPIC yang biasanya di form tersebut tercantum sisa sttock

pada saat form tersebut diajukan beserta dengan biasanya

dibandingakan sales forecast yang tersedia di system

Miftah : Ketika perusahaan sudah puas akan informasi dari vendor

berdasarkan price quotation comparison, apakah purchase order

langsung dibuat atau ada pertimbangan lain ?

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Ibu Trianty : Biasanya bagian pembelian setelah mendapatkan comparison atas

quotation nanti akan dipilih yang memenuhi 4 hal yang saya

sudah sebutkan tadi, nantinya akan disetujui dahulu mana yang

akan dibuatkan DO, dan biasanya akan di approve terlebih dahulu

oleh president director. Dan setelah di approve maka baru bisa

dikeluarkan purchase order.

Miftah : Siapakah yang mnegotorsisasi purchase order dan apa ada

otorisasi batas nominal purchase order ?

Ibu Trianty : yang mengotorisasi purchase order biasanya ada batasan nominal

nya, di Cheetham sendiri dibawah atau sampai dengan nominal 10

juta masih diototrisasi oleh General Manager, apabila sudah

berada di atas 10 juta, ototrisasi dilakukan oleh President

Director. Serta pembuatan PO akan dibuat setelah dirapatkan

terlebih dahulu oleh President director, General manager,

Purchasing, dan Manager akutansi.

Miftah : Apakah ada copy dari purchase order ?

Ibu Trianty : ada

Miftah : Berapa banyak purchase order dan kepada siapa di distribusikan

Ibu Trianty : Copy ada dua, asli biasanya dipegang oleh purchasing yang

biasanya akan dilampirkan pada saat tagihan masuk, copy

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 pertama diberikan kepada vendor, copy selanjtnya akan dijadikan

file.

Miftah : Apakah pembelian bahan baku garam ini mengedepankan

Efficient, Economist, and Effective ?

Ibu Trianty : Iya Biasanya berdasarkan kebutuhan dari sales yang nantinya

akan dirangkum terlebih dahulu oleh PPIC terlebih dahulu baru

akan dilakukan pembelian bahan baku. Kita selalu membeli bahan

baku sebanyak 27.500 ton, dan itu akan habis dalam 5 sampai 6

bulan.

Miftah : Kenapa harus pengiriman 27.500 ton bu ? Kenapa tidak dibeli

berdasarkan kebutuhan setiap bulan untuk pembelian garam

impor ?

Ibu Trianty : Cheetham melakukan impor dengan jumlah banyak karena jika

kita mengimpor dengan jumlah sedikit, kapal yang digunakan

juga dengan kapasitas 27.500 ton, jadi menyebabkan biaya yang

mahal jika kita mengimpor sedikit untuk biaya pengiriman

menggunakan kapal.

Miftah : Terus begini bu, kalo misalkan ada perbedaan akan kuantitas dan

kualitas bahan baku yang tiba, apa akan ada konfirmasi kepada

vendor ?

Ibu Trianty : Untuk perbedaan akan kuantitas dan kualitas barang, maka akan

di hubungi vendor untuk konfirmasi. Untuk masalah kualitas,

69
 maka QC akan mengecek sample barang. Laporan akan

perbedaan kualitas akan di email kepada vendor. Sedangkan

untuk kuantitas, maka kami akan mengubungi vendor dan

mengirim tiket penimbangan atau receiving tiket dan akan di

email kepada vendor. Setelah itu akan menerima konformasi dari

vendor dan kita akan terima

Miftah : Apa ada dokumen persetujuan dari vendor ?

Ibu Trianty : Tidak ada. Karena vendor biasanya hanya akan menelfon kami

dan menyetujui itu. Kalo vendor misalkan kesini maka akan ada

biaya vendor untuk kesini dan kita juga butuh bahan baku

secepatnya untuk produksi.

Miftah : Demikian informasi yang saya dapatkan dari Ibu Trian

mengenai proses pembelian bahan baku garam di PT Cheetham

Garam Indonesia.

3. Interview with Mr Soni Manoy as Manager Production Planning and Inventory

Control (PPIC) at PT Cheetham garam Indonesia. The time was on 22nd

November 2017 (14.30 – 14.55).

Miftah : Uuntuk selanjutnya, saat ini saya sudah bersama bapak Soni

Manoy selaku bagian dari PPIC Departement . Adapun untuk saat

ini saya mencari informasi untuk proses penerimaan barang.

Sebelumnya saya ucapkan terima kasih ata waktu yang diberikan

kepada saya untuk melakukan penelitian pada penerimaan bahan

70
 baku garam baik lokal maupun impor dan mohon maaf apabila

telah mengganggu aktivitas dari bapak Soni sendiri.

Pa Soni : Baiik...... (Garuk –garuk kepala dan mengangguk)

Miftah : Bisa dijelaskan pak, apakah basis dokumen penerimaan atas

bahan baku garam yang diterima di gudang untuk eeee pembelian

bahan baku garam ?

Pa Soni : Okee..... Baikkk....Jadi bisa dijelaskan disiniiii untuk basis

dokumen penerimaan untuk raw materials atu bahan baku garam

di gudaaang itu menggunakan flowchart. Flowchart yaaang ee

terkait dengan ee pengiriman dari supliieerr ke security untuk di

daftarkaaan kemudian di ceek oleh purchasing dari segi

dokumeen apakah dokumen ini sesuai dengan purchase order atau

dengan permintaan pembelian yang diajukaan. Setelah dokumen

barang dicek oleh purchasiiing dokumen tersebut lari ke gudang

dengan pembuatan penerimaan dari purchasiing. Kemudian

diserahkan di gudaaang, kemudian gudang menerimaaa dan

menginformasikan ke bagian QC atau Quality Control selakuuu

eee bagian dari kualitas yaaa. Jadi kualitas masuk speck atau

masuk dalam kategori itu kita terima gudaang sebagai receipt.

Kaaa.... Apabila tidak sesuaaai bahan baku tersebut kita akan

return atau akan kita hold untuk meminta persetujuan kembalikan

lagi ke purchasing.

71
Miftah : Heeeh

Pa Soni : Apakah ini mau dikembalikan lagi ke pihak suppliernyaaa ataauu

di downgrade alias di diskon barang tersebut karena tidak masuk

speck mau kita potong sebagai barang downgradee atau kita

return.

Miftah : Atau di return

Pa Soni : Iyaa

Miftah :Terus begitu barang, ee untuk selanjutnya ee apakah ada

perbedaan ketika penerimaan barang atas bahan baku impor

dengan bahan baku lokal ?

Pa Soni : Yaaa... Untuk penerimaan nyaa kita ada perbedaaan. Kalo untuk

barang raw material atau barang impooor itu diberlakukan untuk

ke industrii. Namun untuk bahan baku lokal kita ini kan ke retail

ya garam yang sudah beryodiuuum untuk didistribusikan ke

markeeet.

Miftah : eee. ..Untuk gudang nya sendiri apa sama atau beda pak ?

Pa Soni : Untuk gudangnya sendiri ini bedaaa. Untuk penempatan bahan

baku impoor itu ada stock pile nya sendiri atau gudangnya

sendiri, garam lokal pun demikiaan. Jadi ada gudang raw material

impor dan ada gudang raw material lokal... garam lokal...

72
Miftah : untuk selanjutnya apakah ada pengecekan atas kuantitas dan

kualitas barang ketika barang sampai di lokasi gudang

perusahaan?

Pa Soni : Adaa.... Jadi pengecekan kuantitas dan kualitas kalau untuk dari

kualitaaas itu akan di cek oleh bagian QC selaku Quality Control

atas bahan baku control. Nahh untuk dari segi kuantitas itu

dibawah under warehouse sebagai penerimaan baraang.

Miftah : Naah untuk pengecekan nya sendiri bagaimana paak ?

Pa Soni : Untuk pengecekan kualitasnyaaa QC akan mengambil sampleee –

samplee dan di cek. Biasanya akan di cek beberapa kali atas

bahan baku yang tiba untuk memastikan barang tersebut sesuai

spek yang dibeli. Pengecekan ini juga di cek berdasarkan kualitas

apa. Yaaa. Ada garam premiuum, Garam K1, atau ada garam K2.

Miftah : Heeh

Pa Soni : Untuk di cek apabila tidak sesuai dari PO nya atau penerimaann

itu pengirimannya garam premium secara kualitas tidak cocok

dengan speck garam premium itu akan di buat nanti namanya eee

Produk NC yaa NC produk atau kejelasan produk ini tidak sesuai

(produk ketidaksesuaian). Itu ada form nya di QC. .

Miftah : Di QC

73
Pa Soni : Mas bisa minta form eeee ketidaksesuaian di QC untuk produk.

Kalo untuk dari segi....

Miftah : Dari segi kuantitas bagaimana pak ?

Pa Soni : kalo dari segi kuantitaaaas kita ngeceknya dari segi eeee

timbangan. Timbangan apakah timbangan tersebut cocok dengan

apa yang tetrtera dengan deliveri notes atau surat jalan yang

diberikan oleh pihak supplieeer. Apabila kuaraang, kita akan

informasikan ke bagian purchasing bahwa bahan tersbut kita

terima kurang dari purchase order yang diberikan ke gudaaang

atau permintaan pembelian dari gudaaang.

Miftah : Bagaimanakah cara pengecekan atas kuantitas bahan baku garam

tersebut yang datang di gudang ?

Pa Soni : eee jadi kendaraan yang membawa barang tersebut setelah sudah

melewati administrasi dari security dan informasi dari dokumen

pembelian yang telah di cek oleh bagian pembelian, jadi eee

kendaraan akan berhenti di jembatan timbaang.

Miftah : Selanjutnya pak ?

Pa Soni : Maka di komputer akan muncul eee gross netto yaitu berat

kendaraan dengan bahan baku yang tersimpan di dalam

kendaraan. Kemudia kita akan menerima informasi berart

kendaraan bersih dari dokumen yang diberikan oleh supir, maka

akan didapatkan nilai raw materials yang diangkut di mobil

74
 tersebut dengan mengurangkan kendaraan dengan bahan baku

dengan berat mobil tanpa bahan baku. Setelah itu akan dibuatkan

receiving tiket. Apabila ada selisih maka akan diinformasikan

kepada bagian purchasing.

Miftah :Kenapa penimbangan harus dengan mengecek dokumen kendaraan

tersebut ? Kenapa tidak dilakukan pengecekan ketika kendaraan

dan yang membawa bahan baku tersebut berada di jembatan

timbang dan ditimbang lagi ketika kendaraan sudah kosong bahan

baku ?

Pa Soni : Jadi kita menerapkan kaya gitu karena proses produksi

dikhawatirkan akan terhambat karena kalo kaya gitu nanti

receiving tiket baru bisa dibuat ketika barang sudah di gudang.

Dan proses bongkaran bahan baku ke gudang itu butuh dua

sampai tiga hari. Tapi, kita juga melakukan pengecekan ketika

kendaraan sudah keluar dari gudang untuk bingkaran. Biasanya

pas di timbang lagi hasilnya sama dengan penghitungan awal.

Jadi kita sudah melakukan kontrol akan hal tersebut.

Miftah : Misalkan begini pa, penerimaan akan dilakukan malam hari,

apakah ada pegawai dari PPIC yang menerima ?

Pa Soni : Adaa. Jadi pegawai warehouse ada yang shift juga disini, jadi

nanti ada pegawai yang menerima.

75
Miftah : Terus untuk selanjutnya, apakah ada dokumen yang diterima dari

pengantar ketika barang dikirimkan ke gudang ?

Pa Soni : Adaaa... Dokumen diterima ke gudaaang itu ada namanya Surat

Permintaan Baraaang untuk dipakai ke produksi. Bagian produksi

membuat surat permintaan barang dan form nya nanti kita

berikaaan.

Miftah : Ehmmm. Maaf pak, untuk pertanyaan ini maksud saya ketika

barang diterima, apakah ada dokumen yang diterima dari

pengantar ke gudang ?

Pa Soni : Adaa. Jadi namanya kan Surat Jalan dari Supplier ke gudang

tujuan. Gudang akan me-receiiipt atau menerimaaaaa dan

dimasukkan ke dalam physical inventory atau inventory card.

Miftah : Berartii... (dipotong Pak Soni)

Pa Soni : Atau kartu stock

Miftah : Berarti si pengantar itu datang ke perusahaan membawa eee DO...

Pa Soni : Iyaa membawa surat jalan atau DO dari vendor. Bila mana DO

tersebut cocook , dari segi kuantitaaasss kualitasss itu akan di

receipt oleh 3 Departement yaitu Purchasing sebagai bagian

pembeliaaannya, QC sebagai Quality Control nya atas Kualitas

baranng, dan Warehouse sebagai kuantitas atas barangnyaaa. Itu

akan direceipt tiga departmenet dan ditandatangani disitu. .

76
Miftah : eeh... Berarti barang akan diterima berdasarkan DO yang sampai

ke perusahaan. .

Pa Soni : Betuulll dan dicek dengan PO dari purchasing sesuai tidak dengan

PO yang diberikan ke supplieer.

Miftah : Dan ketika ada dokumen Do tadi, apa ada lampirannya ?

Pa Soni : Nahh biasanyaa kalau untuk raw material lokaaal itu dokumennya

hanya surat jalan saja dan dinyatakan disitu heeh kualitas

garamnya mereka sebut sebagai apa disitu premium, K1 atau k2

Miftah : Untuk yang impornya ?

Pa Soni : Untuk impornya, biasanya, itu ada COA yaitu sertifikat of

Originnya itu ada data-data daripada garamnya. Itu ada semacam

komposisi-komposisi garamnya dan itu bisa dimintakan ke bagian

purchasing atau QC yang pegang data tersebut.

Miftah :Selanjutnya (Pa Soni heeh) Jika tidak ada kesesuaian atas

kuantitas dan kualitas barang, apakah warehouse ini akan

memberikan report kepada Departement Purchasing ?

Pa Soni : Iyaa. Jadi kalau bilamana tidak kesesuaian seperti yang tadi saya

bilang, baik dari segi kuantitas maupunkualitas barang, itu akan

diinformasikan ke bagian purchasing untuk dimpaikan kee vendor

atau pihak supplier untuk mau di return atau di downgrade.

Miftah : untuk return sendiri, hanya barang yang tidak sesuai ?

77
Pa Soni : Tidak sesuaai.

Miftah : Untuk downgrade ?

Pa Soni : Untuk downgrade barang yang tidak sesuai, biasanya kita

tawarkan kalo ini tidak masuk, ini mau bagaimana dengan

kualitasnyaaa. Contoh misalkan kualitas masuknya premium,

ternyata kita ceknya adalah kualitas K2, nah ini tinggal kita

tawarkan, ini kita berikan rekomendasi, QC akan memberikan

note disitu jika kualitas tidak masuk atau produk ketidaksesuaian

atau NC yang menejalaskan kalo barang tersebut masuknya dalam

kualitas K2. Naah, silahkan purchasing sampaikan ke pihak

vendor atau supplier ini kualitas yang diterima tidak sesuai

dengan PO, mau revisi PO atau kita return .

Miftah : Kalau misalkan begini, barangnya itu datangnya lebih.

Pa Soni : Okee. Kalau barang datangnya lebih, kita juga informasikan ke

pihak purchasing, barangg tersebut kita mau terima atau kita tolak

karena quantity nya tidak sesuai dengan surat jalan dan PO. Gitu.

Miftah : Selama saya melakukan observasi disini pa, kenapa petugas yang

melakukan penerimaan dengan yang melakukan pencatatan bahan

baku setelah di unload ke gudang, itu orang nya sama ? Kenapa

tidak orang yang berbeda ?

78
Pa Soni : Iyaa, itu yang menerima dan pencatatan itu Pa Imen. Dia yang

bertanggung jawab untuk menerima dan mencatat barang yang

tersedia di gudang.

Miftah : Kenapa harus dengan orang yang sama ? Bukan nya itu bisa

menyebabkan kecyrangan dalam pencatatan ?

Pa soni : Jadi kita sudah ingin melakukan hal seperti itu, tapi kan kita

tergantung sama managemen. Itu dilakukan oleh managemen

untuk efisiensi pembayaran gaji. Tapi selama ini pencatatan nya

selalu pas.

Miftah : Heeh. Dan ketika barang sampai di gudang, apakah ada

pencatatan persediaan kartu bahan baku garam ?

Pa Soni : Adaaa. Itu namanya kartu stock atau inventory card stock yang

akan direport daily. Iyaa daily.

Miftah : Berarti untuk inventory card ini, jika ada orang produksi yang

mengambil akan terupdate juga ?

Pa Soni : Iyaa akan terupdate juga dengan menggunakan form atau surat

permintaan barang. Dalam surat permintaan barang disini, ada

tertera jenis raw materials, packaging material, chemical, spare

part, atau consumable..

Miftah : Apakah ada control atas pengambilan bahan baku untuk produksi

79
Pa Soni : Adaa. Pengontrolannya itu dari sistem surat permintaan baraaang

yang akan kita update dalam inventory card stock untuk in dan

out nya. Instock untuk masuknya eraw materiaal dan outstocknya

untuk pengeluaran raw material. Setelah itu kita dapet ending

stock dari raw materiaal.

Miftah : Selanjutnya..ketika barang sampai di gudang, apakah warehouse

ini membuat laporan penerimaan barang ?

Pa Soni : Yaaa. Ada dibuat laporan penerimaan barangnya dalam bentuk

eeeee (garuk kepala) dalam bentuk dokumen dokumen yang

sudah diinikan dalam receipt untuk masuk ke dalam eee physical

inventory.

Miftah : Dan apa ada copy dari receiving document tersebut ?

Pa Soni : Adaaa. Jadi receiving dolumen tersebut biasanyakan dari pihak

vendor itu memberikan 3 rangkap atau dua rangkap paling

minimal. Jadi eeee 1 rangkap akan ditahan oleh pihak gudang

sebagai bukti receipt penerimaan barang.

Miftah : Untuk sisanya ?

Pa Soni : Sisanya akan dikembalikan ke pihak vendor untuk melakukan

proses penagihan eee karena disitu ada tanda tangan atau

penerima barang jika barang tersebut sudah diterima PT

Cheetham ini. Dasarnya adalah copy PO untuk penagihannya, dan

80
 surat jalan yang sudah diterima diii PT Cheetham untuk dasar

membuat invoice untuk penagihan di finance kita.

Miftah :Ookee pak terima kasih ats informasi nya untuk penerimaan

bahan baku garam di PT Cheetham Garam Indonesia. Terima

kasih dan mohon maaf telah menggganggu

Pa Soni : Yaa baik sama sama. Semoga sukses juga untuk skripsi dan

sidangnya.

81
 DOCUMENTATION

Measurement on Weighing Bridge

Finished Goods Warehouse Production Machine

Open Warehouse Raw Materials Company

82
 APPENDIX
1. Flowchat Purchasing Procedure

83
84
85
 PURCHASING DOCUMENTS
1. Purchase Request

2. Letter of Goods Request

86
3. Purchase Order

87
4. Payment Request

88
5. Invoices

89
6. Packing List

90
7. Insurance

91
8. Payment Receipt

92
9. Standard Operating Procedure of Purchasing in PT Cheetham Garam Indonesia

93
94
10. Delivery Order

95
11. Receiving Ticket

96
12. Unloading Form

13. inventory Stock Card

97
14. Complaint Supplier Form

98
15. Bill Of Lading

99