[Laporan Magang] - Perancangan dan Implementasi Buku Pembantu Utang dan Piutang Tahun 2026 berbasis Microsoft Excel pada PT Sakti Mandraguna

Azzahra, Shafa Aulia (2026) [Laporan Magang] - Perancangan dan Implementasi Buku Pembantu Utang dan Piutang Tahun 2026 berbasis Microsoft Excel pada PT Sakti Mandraguna. STIE Tri Bhakti, Bekasi.

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Abstract

This internship report aims to identify the process of preparing and implementing the accounts payable and accounts receivable subsidiary ledger at PT Sakti Mandraguna and to analyze the obstacles encountered during its preparation. The data sources used in this internship report include the company profile, corporate documents, transaction data, and information obtained from employees of the Finance, Accounting, and Tax (FAT) Department at PT Sakti Mandraguna. The methods used in preparing this internship report include interviews, observation, literature review, and documentation. The results of this internship report show that the preparation of the accounts payable and accounts receivable subsidiary ledgers was carried out by identifying the information needs for accounts payable and receivable, designing a Microsoft Excel format for the subsidiary ledger, developing formulas to calculate balances, entering transaction data, and verifying the consistency of balances with the company’s financial statements. The prepared subsidiary ledger can present detailed accounts payable and accounts receivable for each party, facilitating the tracing of transactions and the reconciliation of accounts payable and accounts receivable balances. The obstacles encountered during the preparation process include the company still relied on Microsoft Excel for record-keeping, which posed a risk of errors such as incorrect transaction classification, duplicate entries, and incorrect amounts entered. Additionally, Value Added Tax (VAT) and Article 23 Income Tax (PPh 23) recognition did not align with transaction periods, resulting in delayed recognition of accounts payable and receivable. These obtacles underscore the necessity of improving the recording system and internal controls to enhance the accuracy and efficiency of the company’s management of accounts payable and accounts receivables.

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