DAFTAR ISI

Halaman
LEMBAR PENGESAHAN ................................................................................ ii

KATA PENGANTAR ........................................................................................ iii

DAFTAR ISI ..................................................................................................... vi

DAFTAR GAMBAR .......................................................................................... x

DAFTAR LAMPIRAN ..................................................................................... xi

BAB 1 PENDAHULUAN................................................................................... 1

1.1 Latar Belakang ................................................................................... 1

1.2 Rumusan Masalah............................................................................... 3

1.3 Ruang Lingkup Masalah ..................................................................... 3

1.4 Tujuan dan Manfaat Penulisan ........................................................... 4

1.4.1 Tujuan Penulisan ....................................................................... 4

1.4.2 Manfaat Penulisan ..................................................................... 4

1.5 Maksud dan Tujuan Praktik Kerja Lapangan (PKL) ........................... 4

1.5.1 Maksud Praktik Kerja Lapangan .................................................... 4

1.5.2 Tujuan Praktik Kerja Lapangan ...................................................... 5

1.6 Kegunaan Praktik Kerja Lapangan (PKL) ........................................... 5

1.6.1 Bagi Penulis/Mahasiswa............................................................ 5

1.6.2 Bagi PT PLN (Persero) UP2D S2JB ............................................. 5

1.6.3 Bagi Program Studi Akuntansi Politeknik Negeri Sriwijaya........ 6

1.7 Tempat Praktik Kerja Lapangan (PKL) ............................................... 6

1.8 Sistem Pelaksanaan Kerja Praktik ....................................................... 7

BAB II GAMBARAN UMUM PERUSAHAAN ............................................... 8

2.1 Profil Singkat PT PLN (Pesero) UP2D S2JB....................................... 8

vi
 2.2 Makna Logo PT PLN (Persero) ........................................................... 9

2.3 Visi dan Misi PT PLN (Persero) UP2D S2JB .................................... 10

2.4 Tata Nilai PT PLN (Persero) ............................................................. 11

2.5 Struktur Organisasi PT PLN (Persero) UP2D S2JB ........................... 13

2.6 Struktur Organisasi Bagian Keuangan ............................................... 14

2.7 Tugas dan Fungsi PT PLN (Persero) UP2D S2JB .............................. 14

2.8 Deskripsi Tugas ................................................................................ 15

2.8.1 Manager PT PLN UP2D S2JB ..................................................... 15

2.8.2 Pejabat Pelaksana Pengadaan ....................................................... 16

2.8.3 Pejabat Pelaksana K3L & KAM ................................................... 17

2.8.4 Manager Bagiaan OPSISDIST ..................................................... 17

2.8.5 Manager Bagiaan Perencanaan..................................................... 18

2.8.6 Manager Bagiaan Fasilitas Operasi .............................................. 18

2.8.7 Manager Bagiaan Pemeliharaan ................................................... 19

2.8.8 Dispatcher PT PLN UP2D S2JB.................................................. 20

2.8.9 Supervisor Keuangan dan Umum................................................. 20

2.8.9.1 Seksi Administrasi & Umum ..................................................... 21

2.8.9.2 Akuntansi dan Keuangan ........................................................... 22

2.8.9.3 Logistik ................................................................................ 22

2.9 Kondisi Objektif ............................................................................... 23

2.9.1 Kondisi Pengahmbat ............................................................... 23

2.9.2 Kondisi Penunjang .................................................................. 23

BAB III TINJAUAN PUSTAKA ..................................................................... 25

3.1 Pengertian Sistem Informasi Akuntansi ............................................. 25

3.2 Komponen Sistme Informasi Akuntansi ............................................ 25

vii
 3.3 Fungsi Sistem Informasi Akuntansi ................................................... 26

3.4 Tujuan Sistem Informasi Akuntansi .................................................. 26

3.5 Pengertian Kas .................................................................................. 26

3.6 Pengertisn Petty Cash ....................................................................... 27

3.7 Sistem Dana Petty Cash .................................................................... 28

3.8 Sistem Akuntansi Petty Cash ............................................................ 29

3.8.1 Jaringan Prosedur yang Membentuk Sistem ....................................... 29

3.8.2 Fungsi yang Terkait........................................................................ 30

3.8.3 Dokumen yang Digunakan ................................................................... 30

3.8.4 Catatan yang Digunakan ...................................................................... 31

3.9 Pengertian SAP (System Application and Product in data

Processing) ...................................................................................... 31

3.10 Bagian-bagian di SAP (System Application and Product in data

Processing) ...................................................................................... 32

3.11 Pengimplementasian SAP (System Application and Product in data

Processing) ...................................................................................... 33

BAB IV PEMBAHASAN ................................................................................. 30

4.1 Tinjauan Dana Petty Cash pada PT PLN (Persero) UP2D S2JB ........ 34

4.2 Dokumen-dokumen Petty Cash yang terkait ..................................... 35

4.3 Jenis-jenis Pengeluaran dan Pertanggungjawaban Petty Cash ........... 42

4.4 Penggunaan System Application and Product n data Processing (SAP)

dalam menginput Petty Cash............................................................ 44

4.5 Kendala dalam Penggunaan SAP sebagai alat bantu pencatatan di PT

PLN (Persero) UP2D S2JB .............................................................. 50

viii
 4.6 Cara Mengahadapi Kendala dalam Penggunaan System Application
and Product in data Processing (SAP) pada PT PLN (Persero) UP2D
S2JB ................................................................................................ 51

4.7 Kelebihan dan Kekurangan System Application and Product in data

Processing (SAP)............................................................................. 52

4.7.1 Kelebihan System Application and Product in data Processing

(SAP) dalam Menginput Petty Cash ................................................... 52

4.7.2 Kekurangann System Application and Product in data

Processing (SAP) dalam Menginput Petty Cash ................................ 52

BAB V KESIMPULAN DAN SARAN ............................................................ 53

5.1 Kesimpulan ...................................................................................... 53

5.2 Saran ................................................................................................ 53

DAFTAR PUSTAKA

LAMPIRAN

ix