Laporan Akhir Studi Magang PT Jiwa Lestari Karya

Iswalono, Dyah Sekar Oktantri (2022) Laporan Akhir Studi Magang PT Jiwa Lestari Karya. Laporan Magang thesis, STIE YKPN.

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Laporan Magang Dyah Sekar Oktantri Iswalono 111830387.pdf

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Abstract

This Internship Report is based on the writer’s intership for three months or equivalent of sixty-six working days starting on October 6th, 2021 until December 22th, 2021 at PT Jiwa Lestari Karya (JWL) Yogyakarta. During the intership, the writer was placed in the Accounting and Tax section. This intership practice is carried out to fulfill one of the graduation requirements for STIE YKPN Yogyakarta students. Writer as an Accounting has duties such as recording sales, recording raw material purchase transaction, inputting sales data for trend analysis and making financial reports by corporate accountants, correcting cash transaction, correcting cash notes, correcting petty cash, and recording transactions from bank statement into accounting records. While the writer as part of the tax has a duty is to calculate and pay Restaurant Jnawi Coffee tax payments account for 10% of the total neto sale, calculate and pay the gross tax (PPh paragraph 4 clause 2) of 0,5% of the total gross sales. From the internship, the writer got a lot of new experiences and new relationships. The writer experience gets based on the problems, that writer faced during apprenticeship. There are four problems encountered. First, loss of writing and or numbers on sales and purchase notes, based on this problem the writer has solution to print monthly sales through the MOKA application used by the cashier and photocopying purchase notes every date. Second, regarding the difference in naming the purchase of goods between the head chef’s record and accountant, the solution to this problem is to give details on the purchased product such as weight, color and or size. Third, the inefficiency when recording annual sales, the writer’s solution is to separate thedaily sales report in a month with the annual sales report. Fourth, the problem of lack of managers for the six business units, the writer’s suggestion is to add managers so that there is no information gap between business units and PT Jiwa Lestari Karya. Based on the four issues, the writers implement and review using agency theory, internal control systems theory and cash receipts theory on cash sales. The experience given during the internship is expected to make the writer have reliable competence and integrity when entering the real world of work.

Item Type: Thesis (Laporan Magang)
Additional Information: Laporan dapat dibaca di Perpustakaan dengan call number ISW P 0152/2022
Uncontrolled Keywords: Magang, Akuntansi
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Laporan Magang Akuntansi
Depositing User: Sari Dewi
Date Deposited: 10 May 2022 06:14
Last Modified: 10 May 2022 06:14
URI: http://repository.stieykpn.ac.id/id/eprint/1884

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