Analysis of Bank Expenditure System of Subcontractor Payment Using SAP in the Construction of the Section 4A Pasuruan – Probolinggo Toll Road Project
DOI:
https://doi.org/10.33005/icebgc.v6i1.56Keywords:
Accounting Systems, Subcontractors, Bank ExpenditureAbstract
Good accounting system is needed in a company, especially a bank expenditure system. Bank expenditure occurs due to a bill. One of the bills at PT Waskita Karya (Persero) Tbk is the subcontractor bill. This research was conducted to analyze the bank expenditure procedure for subcontractor fees using an SAP-based system. The research method used is descriptive qualitative method because this research describes and analyzes the bank expenditure system of subcontractor fees. This research uses primary data with data collection techniques, namely observation, documentation, and direct interviews with three SAO section employees. The results of this research explain the bank expenditure system in the form of a flow chart that starts from job requests to payments. The system used in this company is already running well and there is already a separation of functions in the finance department so that it has a positive impact on the company, which can facilitate financial management, especially in terms of recording accounts payable and also making it easier to make reports.
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