[Laporan Magang] - Tata Cara Penginputan Transaksi dan Jurnal Koreksi pada Sistem Perusahaan di PT Bintang Mas Karya Nusantara

Oktaviani, Triska (2025) [Laporan Magang] - Tata Cara Penginputan Transaksi dan Jurnal Koreksi pada Sistem Perusahaan di PT Bintang Mas Karya Nusantara. STIE Tri Bhakti, Bekasi.

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Abstract

This internship report of the Accounting Study Program, Tri Bhakti College of Economics entitled “Procedures for Entering Transactions and Correction Journals in the Company System at PT Bintang Mas Karya Nusantara”. The purpose of making an internship report is to find out how to input transactions and correction journals. This research was conducted at PT Bintang Mas Karya Nusantara which is a company engaged in engineering, the type of products offered are services. The data collection techniques used are interviews, observation, and literature. The results of research conducted at PT Bintang Mas Karya Nusantara show that transactions and correction journals occur due to differences or discrepancies between transaction data recorded by the company system and the data listed on the bank statement. The mismatch can be in the form of unrecorded transactions, recording inappropriate amounts, incorrect account selection, or double recording. Therefore, a correction journal is needed to correct these errors in order to maintain the accuracy and reliability of the company's financial statements.

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