SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. INDAH KIAT PULP & PAPER Tbk, Serang Mill

EVASINA, MISKA NAJWA (2025) SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. INDAH KIAT PULP & PAPER Tbk, Serang Mill. D3 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study analyzes the complexity of cash management in export sales transactions at PT Indah Kiat Pulp & Paper Tbk, Serang Mill including the risk of recording errors, misuse of funds, and weak integration of documents (e.g., Tax Invoice, Invoice, LC) with SAP FICO due to foreign exchange fluctuations and international regulations with the aim of improving efficiency and internal control through identification of key supporting documents and analysis of SAP FICO processes (flow: Sales Order, Delivery, Good Issue, Billing, comparison of standard vs. customized modules) to support PSAK compliance and decision making. Using qualitative descriptive method with results showing key documents (Tax Invoice, Delivery Note, PO, Sales Order, Invoice, LC) support integrated recording in SAP FICO, and customized modules excel over standard in export focus, real-time, efficiency, and regulatory adaptation. Customized SAP FICO system effectively improves integration, transparency, accuracy, and compliance then recommended foreign exchange automation, regular training, and periodic customization evaluation to strengthen liquidity and business sustainability.

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muttaqin, Galih Fajar	19830730200912003

Additional Information:

Penelitian ini menganalisis kompleksitas pengelolaan kas pada transaksi penjualan ekspor di PT. Indah Kiat Pulp & Paper Tbk, Serang Mill termasuk risiko kesalahan pencatatan, penyalahgunaan dana, dan integrasi lemah dokumen dengan SAP FICO akibat fluktuasi valuta asing serta regulasi internasional dengan tujuan meningkatkan efisiensi dan pengendalian internal melalui identifikasi dokumen pendukung utama serta analisis proses SAP FICO (alur: Sales Order, Delivery, Good Issue, Billing, perbandingan modul standar vs. dikustomisasi) untuk dukung kepatuhan PSAK dan pengambilan keputusan. Menggunakan metode deskriptif kualitatif dengan hasil menunjukkan dokumen utama (Faktur Pajak, Delivery Note, PO, Sales Order, Invoice, LC) mendukung pencatatan terintegrasi di SAP FICO, serta modul dikustomisasi unggul atas standar dalam fokus ekspor, real-time, efisiensi, dan adaptasi regulasi. Sistem SAP FICO dikustomisasi efektif tingkatkan integrasi, transparansi, akurasi, dan kepatuhan kemudian direkomendasikan otomatisasi valuta asing, pelatihan rutin, serta evaluasi kustomisasi berkala untuk perkuat likuiditas dan keberlanjutan bisnis.

Uncontrolled Keywords:

Cash Accounting System, Export Sales, SAP FICO, Internal Control, PT Indah Kiat Pulp & Paper. Sistem Akuntansi Kas, Penjualan Ekspor, SAP FICO, Pengendalian Internal, PT. Indah Kiat Pulp & Paper.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Miska Najwa Evasina

Date Deposited:

27 Nov 2025 08:02

Last Modified:

27 Nov 2025 08:02

URI:

http://eprints.untirta.ac.id/id/eprint/56328

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