An evaluation on fuel sale system in depot Boyolali of PT. Pertamina (PERSERO)

Oleh :
Bima Andy Wijanarko - F3306126 - Fak. Ekonomi dan Bisnis

ABSTRACT Keywords : Accounting System The objective of research is to evaluate the accounting system of fuel sale in Depot Boyolali of PT. Pertamina (Persero) in order to be consistent with the company’s standard operating procedure. The procedure of achieving the research objective is to compare the theory and implementation of fuel sale system and the company’s standard operating procedure. The result obtained from the research conducted in Depot Boyolali of PT. Pertamina (Persero) is that the implementation of fuel sale system has not been consistent with the predefined Standard Operating Procedure (SOP) and there are still many documents not authorized by the concerned division. The conclusion of research is that the fuel sale system in Depot Boyolali of PT. Pertamina (Persero) has been good enough. But, based on the evaluation the writer had conducted, some weaknesses are found including the Transportation Division still make scheduling manually that should be done by the Sale Service Division and the absence of authorization system for the related documents in the implementation of fuel sale system. This is really harmful for the company’s wealth thereby affecting the cash revenue. For the fuel sale system the implementation of fuel sale system undertakes proceeds well, the writer recommends the Transportation Division not to make scheduling of fuel delivery manually, document authorization used in the fuel sale by the related division and the establishment of internal supervisor function so that there is no deviation that can threaten the company’s wealth in the sale system and the activity conducted becomes more effective and efficient.