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SISTEM DAN PROSEDUR AKUNTANSI ATAS PEMBAYARAN PEMBIAYAAN PENGADAAN BARANG PADA PT. PLN (PERSERO) AREA SURABAYA SELATAN

HERMANAWATI, RISA DWI (2016) SISTEM DAN PROSEDUR AKUNTANSI ATAS PEMBAYARAN PEMBIAYAAN PENGADAAN BARANG PADA PT. PLN (PERSERO) AREA SURABAYA SELATAN. Diploma thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

The purpose of this research was to determine the systems and procedures for the procurement of goods on the PT. PLN (Persero) Surabaya Area South and the payment of financing to partners for procurement in PT. PLN (Persero) Area South Surabaya and the data that used in this research is a secondary data, where the sources that has been use are from the books, legislation, and flowcart that has given by PLN. The analysis procedure is descriptive qualitative which has ability to know the systems and procedures for the procurement of goods in PT. PLN (Persero) Surabaya Area South that any transaction conducted and reported to the Central Office PLN. This application is called the Administration Function Management Center (PPFA). PT. PLN (Persero) using financial accounting standards (GAAP) of financial statements wich recorded the accounting department when the Bank pays the financing process of working with a partner by using financing payments for the lease of IAS 30. The cost of the lease contract by PT. PLN (Persero) based on a procurement activity for goods. Key words: systems, procedures, payment, procurement, flowcart

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Sep 2017 02:31
Last Modified: 22 Sep 2017 02:31
URI: http://eprints.perbanas.ac.id/id/eprint/2321

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