PROSEDUR PEMBUATAN INVOICE SEBAGAI SARANA PENAGIHAN PIUTANG PADA PT TIRTA INVESTAMA DISTRIBITION CENTER SOLO

Sari, Kentie Ambar (2015) PROSEDUR PEMBUATAN INVOICE SEBAGAI SARANA PENAGIHAN PIUTANG PADA PT TIRTA INVESTAMA DISTRIBITION CENTER SOLO. Other thesis, Universitas Sebelas Maret.

Preview

PDF - Published Version Download (452Kb) | Preview

Abstract

KENTIE AMBAR SARI, D1512043. “THE PROCEDURE OF INVOICE DEVELOPMENT AS THE MEANS OF COLLECTING RECEIVABLE ACCOUNTS IN PT. TIRTA INVESTAMA DISTRIBUTION CENTER SOLO” Final Project: Undergraduate Program of Administrative Management of Social and Political Sciences Faculty of Sebelas Maret University. Invoice is the evidence of product or service sale generally used by those selling product. The invoice preparation plays a very important part in supporting the office activity because the printed invoice can serve as evidence of product releasing, product delivery evidence, as the evidence of collection, as the evidence of archive when some time an inspection is conducted and as the evidence of product return. To get a good invoice preparation, a good procedure is required as well. With the good procedure, the invoice preparation process could be implemented well. This final project aimed to describe and to explain the procedure of invoice preparation as the means of collecting receivable accounts in PT. Tirta Investama Distribution Center Solo. This observation was conducted using descriptive qualitative type of observation, the one describing or depicting the procedure of invoice preparation in the form of sentences and based on the facts. The data source derived from information, event or activity. Techniques of collecting data used were direct observation, interview. The result of observation conducted in Finance division of PT. Tirta Investama, the writer explained that the invoice preparation procedure included DN (Delivery Note collection) from Driver, Delivery Note checking by Distribution Administrator, matching the collection document, invoice printing process by Invoicing administrator. Invoicing administrator conducted Billing process, the billing document was transferred from Invoicing Administrator to Collection Administrator. When the procedure was conducted well, the invoice preparation process would run well and no obstruction. From the result of research, the writer concluded that the procedure of invoice preparation had run well and conducted in good cooperation by the corresponding employees. However, there were still obstructions in the term of delayed DN (Delivery Note) submission to Invoicing Administrator due to unprinted BTB (Product Receiving Evidence) thereby leading to inhibited invoice preparing process. Keywords: Invoice, Procedure, Receivable Account Collection

Actions (login required)