TUGAS 4
PEMODELAN PROSES BISNIS B
Kelompok 1
TYAS KRISTYANA 682012063
ANGGRINI KONGO 682012057
FAYREN G E LODO RATU 682012069
RYAN WIDI H 682010601
WILLIAMS
Y BAKKER 682012064
FAKULTAS TEKNOLOGI INFORMASI
UNIVERSITAS KRISTEN SATYA WACANsA
2012 / 2013
1.
Siklus pengeluaran
Siklus
pengeluaran (expenditure cycle) adalah rangkaian kegiatan
bisnis dan operasional pemrosesan data terkait yang berhubungan dengan
pembelian serta pembayaran barang dan jasa (Romney & Steinbert, 2005).
Tujuan siklus
pengeluaran:
Memastikan
bahwa semua barang atau jasa dipesan sesuai kebutuhan. Menerima semua barang yg
dipesan dan memastikan barang tsb dalam kondisi baik. Mengamankan barang hingga
diperlukan. Memastikan bahwa faktur berkaitan dg barang atau jasa sah dan
benar. Mencatat dan mengklasifikasikan pengeluaran dan pengeluaran kas dg cepat
dan akurat. Mem-posting kewajiban dan pengeluaran kas pada rekening supplier yg
tepat pada buku besar dan buku pembantu hutang. Memastikan bahwa semua
pengeluaran kas sesuai dengan pengeluaran yg telah diotorisasi.
2.
Pada siklus
pengeluaran, terdapat 3 aktivitas dasar bisnis yaitu :
a. memesan barang , persediaan, dan jasa
aktivitas pertama dalam siklus
pengeluaran adalah memesan persediaan atau perlengkapan. Keputusan penting yang
dibut dalam langkah ini adalah mengidentifikasi apa, kapan, dan berapa banyak
yang dibeli, dan dari pemasok mana akan dibeli. Dokumen yang dibuat dalam
proses pemesanan barang adalah pesanan pembeliaan (purchase order).
b. Menerima dan menyimpan barang, persediaan,
dan jasa.
Aktivitas kedua dalam siklus
pengeluaran adalah penerimaan dan penyimpanan barang yang dipesan. Bagian
penerimaan bertanggung jawab untuk mengecek dan menerima kiriman dari para
pemasok. Dokumen yang dibuat dalam proses penerimaan barang adalah
laporan penerimaan barang adalah laporan penerimaan (receiving report)
c. Membayar untuk barang, persediaan, dan jasa.
Aktivitas ketiga dalam siklus
pengeluaran adalah menyetujui faktur penjualan dari vendor untuk pembayran.
Bagian utang usaha menyetujui faktur penjualan untuk dibayar dan kasir
bertanggung jawab untuk melakukan pembayaran.
Sumber :
3.
Contohnya..
suatu perusahan minyak punya Pak Joko yang terbilang sangat sukses, ia ingin memesan barang kepada supliernya..
dari pihak departemennya ini yang akan menulis pemesanan di dokumen Purchase Requisition(daftar permintaan pemesanan) ,tgl permintaan,tujuan pengiriman,jenis barang yg akan ia pesan,dan jumlah keseluruhan barang yang dipesannya berapa,yang kemudian akan di tandatangani olehnya dan akan dikirim ke supliernya.
tapi disamping mereka akan memesan barang tersebut yang dari pihak depatremen terlebih dahulu yaitu mengecek persediaannya dengan melakukan pengendalian persediaanya..
2 metode pengendalian ini yaitu ;
suatu perusahan minyak punya Pak Joko yang terbilang sangat sukses, ia ingin memesan barang kepada supliernya..
dari pihak departemennya ini yang akan menulis pemesanan di dokumen Purchase Requisition(daftar permintaan pemesanan) ,tgl permintaan,tujuan pengiriman,jenis barang yg akan ia pesan,dan jumlah keseluruhan barang yang dipesannya berapa,yang kemudian akan di tandatangani olehnya dan akan dikirim ke supliernya.
tapi disamping mereka akan memesan barang tersebut yang dari pihak depatremen terlebih dahulu yaitu mengecek persediaannya dengan melakukan pengendalian persediaanya..
2 metode pengendalian ini yaitu ;
– Sistem
MRP menjadwalkan produksi untuk memenuhi perkiraan kebutuhan penjualan,
sehingga menghasilkan persediaan barang jadi.
– Sistem JIT menjadwalkan produksi untuk memenuhi permintaan pelanggan, sehingga secara nyata meniadakan persediaan barang jadi.
– Sistem JIT menjadwalkan produksi untuk memenuhi permintaan pelanggan, sehingga secara nyata meniadakan persediaan barang jadi.
Penggambarannya seperti ini ..
4. Aktivitas
Penerimaan dan Penyimpanan Barang dan Jasa
Lanjutan contoh dari contoh pada no 3
diatas :
Pada aktifitas ini ,dimana barang yang
dipesan oleh PT minyak punya pak joko ini,telah diterima dari suppliernya.
Aktivitas penerimaan barang dan jasa dari
suppliernya ini,kemudian akan dicatat dalam dokumen Receiving Report(laporan
penerimaan barang). Dokumen ini berisi tentang pengakuan penerimaan barang dan
jasa dari perusahan yang menjadi suppliernya. Yang meliputi tanggal diterimanya
barang, jenis dan kuantitas barang yang telah diterima, asal pengiriman
(Supplier), dan nomor PurchaseOrder.
kemudian dilakukan pencocokan Faktur dari suppliernya itu dengan Purchase Order dengan tujuan untuk mengetahui apakah barang yang diterima telah sesuai dengan yang dikirim melebihi kuantitas yang dipesan, atau bahkan telah terjadi salah pengiriman, maka barang yang bersangkutan akan langsung dikembalikan kepada Supplier yang bersangkutan. Pada aktivitas ini juga mungkin dilakukan adanya retur/pengembalian atas barang yang rusak saat diterima.
Setelah itu, Bagian gudang dari toko elektonik ini akan membuat dokumen Receive Report untuk mengakui pertambahan persediaan yang ada di gudang di toko tersebut berdasarkan faktur. Dalam hal ini, hanya barang-barang yang terdapat dalam Purchase Order saja yang boleh diakui, sedangkan yang tidak sesuai langsung dikembalikan. Hal ini merupakan pengendalian perusahaan agar dapat mengetahui barang apa saja yang telah diterima dan yang belum dikirim oleh Supplier.
Laporan penerimaan adalah dokumen utama yang digunakan dalam subsistem penerimaan dalam siklus pengeluaran, laporan ini mendokumentasikan rincian mengenai: setiap kiriman, termasuk tanggal penerimaan, pengiriman, pemasok, dan nomor pesanan pembelian.
Bagian penerimaan mempunyai dua tanggung jawab utama:
kemudian dilakukan pencocokan Faktur dari suppliernya itu dengan Purchase Order dengan tujuan untuk mengetahui apakah barang yang diterima telah sesuai dengan yang dikirim melebihi kuantitas yang dipesan, atau bahkan telah terjadi salah pengiriman, maka barang yang bersangkutan akan langsung dikembalikan kepada Supplier yang bersangkutan. Pada aktivitas ini juga mungkin dilakukan adanya retur/pengembalian atas barang yang rusak saat diterima.
Setelah itu, Bagian gudang dari toko elektonik ini akan membuat dokumen Receive Report untuk mengakui pertambahan persediaan yang ada di gudang di toko tersebut berdasarkan faktur. Dalam hal ini, hanya barang-barang yang terdapat dalam Purchase Order saja yang boleh diakui, sedangkan yang tidak sesuai langsung dikembalikan. Hal ini merupakan pengendalian perusahaan agar dapat mengetahui barang apa saja yang telah diterima dan yang belum dikirim oleh Supplier.
Laporan penerimaan adalah dokumen utama yang digunakan dalam subsistem penerimaan dalam siklus pengeluaran, laporan ini mendokumentasikan rincian mengenai: setiap kiriman, termasuk tanggal penerimaan, pengiriman, pemasok, dan nomor pesanan pembelian.
Bagian penerimaan mempunyai dua tanggung jawab utama:
-Memutuskan apakah menerima pengiriman
-Memeriksa jumlah dan kualitas barang
5. Aktivitas
Pembayaran Atas Pembelian Barang dan Jasa !
Lanjutan contoh dari contoh no 3 dan 4 .
Pada aktifitas ini dari PT minyak punya pak joko akan melakukan pembayaran utang
dagang kepada supliernya.
pembayaran atas pembelian Ini dilakukan
dengan menggunakan dokumen Voucher Package. Dokumen ini berisi tanggal
pembuatannya, tanggal pembayaran, serta jumlah harga barang dan jasa yang telah
diterima berdasarkan Source Document yang ada meliputi Faktur, Purchase Order,
dan Receiving Report. Kemudian dari pihak depatemennya akan melakukan pencocokan
Receiving Report dengan Purchase Order dengan tujuan untuk mengetahui apakah
semua barang yang dipesan itu sudah diterima/dikirim semua. Kemudian dibuatlah
Voucher Package untuk memastikan jumlah harga yang harus dibayar kepada
Supplier. Hal ini merupakan pengendalian perusahaan agar dapat mengetahui
berapa jumlah yang harus dibayar sesuai dengan jumlah barang yang telah diterima
sesuai dengan kenyataannya.
Ada dua cara yang bisa dilakukannya untuk
memproses faktur penjualan dari vendor :
-sistem tanpa voiucher : setiap
faktur penjualan yang disetujui dimasukkan ke dalam catatan terpisah pemasok di
file utang usaha dan kemudian disimpan dalam file faktur belum dibayar. -sistem
voucher : dalam sistem ini, sebuah dokumen yang disebut
voucher pengeluaran juga dipersiapkan.
Aktivitas pembayaran atas pembelian
barang dan jasa yang telah dilakukan dengan menggunakan dokumen pengeluaran kas.
Bagian utang usaha menyetujui faktur penjualan untuk dibayar.
Pada saat jatuh tempo pembayaran, pihak
Supplier akan mengih perusahaan sesuai dengan dokumen voucher Package. dan
kemudian dari bagian Kasir bertanggung jawab untuk melakukan
pembayaran.
6. Contoh
siklus pengeluaran
Contoh siklus pengeluaran untuk PT. INDAH SARI .
Contoh yang terjadi dalam siklus pengeluaran diatas yang
pertama yaitu adanya pemesanan/order barang dari PT.indah sari kepada
supliernya ,pemesanan itu dicatat dalam dokumen Purchase Requisition,setelah
dikirmkan kepada suppliernya,yang kemudian dari pihak supliernya itu akan
mengirimkan jenis-jenis barang tersebut yang dipesan dari PT.indah sari,dimana kemudian
barang tersebut akan masuk dalam gudang barang/persediaan perusahan itu, dalam
menerima barang tersebut dari pihak depateremnnya juga harus mencocokan jumlah
barang yang dipesan dengan jumlah barang yang diminta apakah sesuai atau tidak,disamping
itu PT indah sari juga memiliki hutang dagang terhadap supliernya,dimana
nantinya supliernya menagih hutang dagang tersebut kepada PT.indah sari dan
pada saat jatuh tempo pelunasan,Kasir akan membayar hutang dagang tersebut
kepada supliernya .
Ancaman
dan pengendalian dalam siklus pengeluaran !
Proses /Aktivitas
|
Ancaman
|
Prosedur
pengendalian yang dapat diterapkan
|
Pesan
barang
|
1.mencegah kehabisanatau kelebihan persediaan
2.Meminta barang yang tidak
dibutuhkan
3. Membeli dgn harga yang
dinaikkan
4. Membeli barang berkualitas
rendah
5.
Membeli dari pemasok yang tidak diotorisasi
|
Sistem pengendalian persediaan;
Catt persediaan perpetual; teknologi kode garis; penghitungan persediaan
secara periodik
Catt persediaan perpetual yang
akurat; persetujuan permintaan pembelian
Meminta penawaran kompetitif;
gunakan pemasok yang disetujui; persetujuan pesanan pembelian; pengendalian
anggaran.
Gunakan vendor yang disetujui;
awasi kinerja vendor; pengendalian anggaran.
Persetujuan
pesanan pembelian; batasi akses ke file utama pemasok
|
Terima
dan simpang barang
|
-Menerima barangyang tidak
dipesan.
-Membuat
kesalahan dalam penghitungan.
-Mencuri persediaan
|
Minta bagian penerimaan untuk
memverifikasi keberadaan pesanan pembelian yang valid.
Dokumentasikan kinerja pegawai;
insentif untuk penghitungan yang akurat.
Pengendalian akses fisik;
penghitungan periodic persediaan dan rekonsiliasi perhitungan fisik dengan
catt; dokumentasikan semua kiriman persediaan
|
Setujui
dan bayar faktur dari vendor
|
-Membayar barang yang tidak
diterima
-Gagal memanfaatkan diskon
pembelian yang tersedia
- Membayar faktur yang sama 2x
-Kesalahan mencatat dan
memasukkan data dalam utang usaha
- menyalahgunakan kas, cek.
|
Hanya membayar faktur yang
didukung oleh laporan penerimaan asli.
Penyimpanan file yang tepat;
anggaran arus kas.
Hanya membayar faktur yang
didukung oleh bundle voucher asli
Pengendalian edit berbagai
entri data dan pemrosesan
Batasi akses ke cek kosong,
mesin penandatangan cek; pemisahan tugas antara bagian utang usaha dengan
kasir; rekonsiliasi rek bank oleh orang yang independent dari proses
pengeluaran kas.
|
Pengendalian
umum
|
- Kehilangan data
-Kinerja kurang baik
|
Buat cadangan dan rencana pemulihan
dari bencana; pengendalian akses fisik dan logis
Pembuatan dan peninjauan ulang
secara periodic; laporan kinerja yang memadai
|
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Банкротство юридических лиц и что такое банкротство http://aivex.ru/art.bankrot.yur.html После возбуждения в АС производства по делу о банкротстве предприятия до ее ликвидации обычно проходит длительный период. Также хочется подчеркнуть, что не все дела при завершении процедуры банкротство юридических лиц заканчиваются ликвидацией компании. В период процедуры банкротство предприятие ведет ограниченную деятельность, кроме того главный бухгалтер предприятия должен вести бухгалтерский учет, сдавать налоговые декларации, а также исполнять иную бухгалтерскую работу. Однако в период процедуры банкротство предприятие осуществляет свою деятельность не в полном объеме.
Банкротство физических лиц http://aivex.ru/art.bankrot.fiz.html Граждане РФ имеющие проблемы с погашением долгов, теперь могут объявить себя банкротом, в связи со вступлением в законную силу закона «о банкротстве физических лиц». Начать процедуру банкротства физического лица возможно в случае имеющегося у физического лица долга превышающего 500 тыс. руб, а также неоплата долга в течение 3-х месяцев. При обращении с заявлением о признании банкротом физического лица в Арбитражный суд должнику необходимо представить пакет документов устанавливающий реальность долга, правоустанавливающие документы на имущество, справка о доходах в том числе с места работы, док-ты подтверждающие расходы физического лица, сведения об открытых счетах, о заключенных сделках, выписки, и.т.д.
В иных странах, юрист – это как семейный доктор. Почему же мы, игнорируем возможность иметь такое благо? и быть уверенным в жизни. Ведь юридические услуги и юридическая консультация могут помочь не совершать необдуманных поступков. Без юридических услуг и юридическая консультации не возможно обойтись и при совершении каких-либо сделок. И не только в бизнесе, но и в обычной повседневной жизни: жилищные споры, семейные споры, наследственное право, и т.д. юрист Казань грамотно оценит ситуацию, определит шансы на благоприятный исход или же, наоборот, предупредит о рисках. Вы в праве самостоятельно выбрать, куда лучше обратиться заюридической помощью – в компанию по оказанию юридических услуг или к частному юристу. Жизнь убеждает нас в том, чтоюридическая помощь и юридические услуги, физическим лицам и юридическим лицам - в повседневных ситуациях просто необходимы. То там, то тут нарушается действующее законодательство, не соблюдается трудовое право, возникают конфликты со страховыми компаниями. Вас незаконно уволили с работы? Возмущены неправомерным лишением водительских прав? Не знаете, как получить вид на жительство? Тогда, скорее обращайтесь за юридической помощью. Оказание юридических услуг гражданам и фирмам.
Как закрыть ИП
Осуществление деятельности через ИП не самый надежный способ осуществления деятельности, поскольку гражданин – индивидуальный предприниматель отвечает по обязательствам всем своим имуществом. Так, в случае решения суда о взыскании с ИП денежных средств, судебный пристав-исполнитель имеет право обратить взыскание на все имущество, принадлежащее физическому лицу- индивидуальному предпринимателю на праве собственности. В данной связи все чаще предприниматели задумываются о ликвидации статуса ИП.
Регистрация ООО
В начале каждой бизнес идеи предприниматели сталкиваются с множеством проблем. Но любые начинания обычно начинаются с регистрации собственного юридического лица.
В данной статье речь пойдет о юридической регистрации, а именно о том как происходит регистрация общества с ограниченной ответственностью.
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