6. (Accounting & Finance) and HR SIF15022 Perencanaan Sumber Daya Perusahaan Agi Putra Kharisma, S.T., M.T. Genap 2014/2015
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Aktivitas Akuntansi
1. Financial Accounting (for internal & external) 2. Managerial Accounting (for internal)
Financial Accounting
Documenting all the transactions of a company that have an impact on the financial state of the organization and then using those documented transactions to create reports for investors and external parties and agencies.
Menghasilkan laporan dengan sebutan: financial statements
Beberapa Jenis Financial Statement Yang Penting
1. Balance Sheet 2. Income Statement (or Profit and Loss Statement)
Balance Sheet
A balance sheet provides an overview of a company’s financial health at a point in time, a key consideration for a company’s creditors and investors. Balance sheet is a summary of account balances such as: 1. cash held; 2. amounts owed to the company by customers; 3. the cost of raw materials and finished-goods inventories; 4. the value of fixed assets such as buildings; amounts owed to vendors, banks, and other creditors; 5. amounts that the investors have invested in the company
Income Statement
Shows the company’s revenue and expenses and the profit or loss for a period of time (typically a quarter or a year)
In general, a manager views profits as indicators of success and losses as indicators of problems to be solved.
Managerial Accounting
Managerial accounting deals with determining the costs and profitability of a company’s activities. While the high-level information that appears in a company’s balance sheet and income statement shows whether a firm is making an overall profit, the goal of managerial accounting is to provide managers with detailed information for making informed decisions, creating budgets, determining the profitability of a particular product, sales region, or marketing campaign, and so on.
General Ledger (GL)
In accounting, a company’s accounts are kept in a record called the general ledger.
In the SAP ERP system, input to the general ledger occurs simultaneously with the business transaction in the specific module.
Beberapa Contoh Modul SAP ERP Yang Melibatkan Pencatatan Pada GL (1) • Sales and Distribution (SD) The SD module records a sale and then creates an accounts receivable entry (a general ledger document that indicates a customer owes money for the goods received by the customer).
Beberapa Contoh Modul SAP ERP Yang Melibatkan Pencatatan Pada GL (2) • Materials Management (MM) The MM module controls purchasing and records inventory changes. The receipt of goods from a purchase order creates an accounts payable entry in the general ledger, which indicates the company has an obligation to pay for goods it has received. Whenever material moves into or out of inventory (purchased materials arrive from the vendor, raw materials are taken out of inventory to support production, or finished goods go from production to inventory), general ledger accounts are affected.
Human Resources Process With ERP
Tanggung Jawab Bagian Sumber Daya Manusia (1)
• Attracting, selecting, and hiring new employees using information from résumés, references, and personal interviews • Communicating information regarding new positions and hires throughout the organization and beyond • Ensuring that employees have the proper education, training, and certification to successfully complete their duties • Handling issues related to employee conduct • Making sure employees understand the responsibilities of their jobs
Tanggung Jawab Bagian Sumber Daya Manusia (2)
• Reviewing employee performance and determining salary increases and bonuses • Managing the salary and benefits provided to each employee and confirming that the proper benefits are disbursed to new and current employees • Communicating changes in salaries, benefits, or policies to employees • Supporting management plans for changes in the organization (expansion, retirements, reorganizations, and so on) so competent employees are available to support business processes
HR Pada Aplikasi SAP ERP
SAP ERP distinguishes between a person, task, job, and position. A person is a unique individual who holds a position and who performs tasks, which are the assigned responsibilities related to a specific job or position. Tasks can be assigned to a position directly, or they can be grouped together in a job. A job is a general classification of tasks that are routinely performed together. A position is an individual employee assignment within the organization.
Fitur – Fitur Lain Pada SAP ERP
• • • • • •
Time Management Payroll Processing Travel Management Training and Development Coordination Mobile Time Management ... dsb
Projek 1. Buatlah 2 contoh proses bisnis pada suatu perusahaan (boleh nyata boleh fiktif) 2. Modelkan proses bisnis tersebut dengan BPMN 3. Implementasikan proses bisnis tersebut dengan sistem ERP
Syarat & Ketentuan: • Proses bisnis melibatkan setidaknya 3 functional area. • Software ERP yang digunakan bebas, tidak harus sama dengan presentasi yang lalu. • Kelompok tetap. • Didemokan oleh 3 atau lebih anggota kelompok, dipilih secara acak pada hari h.
Contoh Proses Bisnis Dengan Area Fungsional Yang Bertanggungjawab Penjualan Smartphone
Kuis 2
• Pelaksanaan: Minggu depan • Materi: The Continuing ERP Revolution: Sustainable Lessons, New Modes of Delivery (Jeanne W. Ross, Michael R. Vitale, and Leslie P. Willcocks)
Referensi
Ellen Monk, Bret Wagner. 2013. Concepts In Enterprise Resource Planning.
