[Laporan Magang] - Penerapan Akuntansi Biaya dalam Pencatatan dan Pengelolaan Data Biaya Operasional pada Perusahaan Umum Jasa Tirta II

Amalia, Risma (2026) [Laporan Magang] - Penerapan Akuntansi Biaya dalam Pencatatan dan Pengelolaan Data Biaya Operasional pada Perusahaan Umum Jasa Tirta II. STIE Tri Bhakti, Bekasi.

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Abstract

Internship report of Economics Study Program, Accounting Study Program, Tri Bhakti College of Economics entitled "Implementation of Cost Accounting in Recording and Managing Operational Cost Data at Jasa Tirta II Public Company" has the objective of knowing the recording and management of operational cost data at Jasa Tirta II Public Company and also knowing the obstacles that occur in the process of managing operational costs and their solutions. The data sources in this Internship Report are company profiles, data, and information from employees of Jasa Tirta II Public Company. The methods used in making this Internship Report are observation and literature study. The results of the internship research conducted at Jasa Tirta II Public Company show that recording and managing operational costs starts from submitting operational cost funds, checking and approving operational costs, disbursing operational costs, recording operational costs into Microsoft Excel, to archiving documents. The obstacle faced is that the process of recording operational costs is still done manually. Therefore, the company must utilize an accounting information system to minimize input errors and increase efficiency in managing operational cost data.

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