MANAGEMENT INFORMATION SYSTEM

Jamaan Argo Truck Lines

LONG-AND SHORTHAUL TRUCKING SERVICES

By Group 1, members :

Delvi Agitya 1410532044

Pramudia Yolanda 1410532045

Fitria Rahmi 1410531022

Yogi Candra 1410532052

Rika Yunelza 1410532035

ECONOMIC FACULTY

ANDALAS UNIVERSITY
 2016

Jamaan Argo Truck Lines

LONG-AND SHORTHAUL TRUCKING SERVICES

Company Background

Jamaan Argo Truck Lines, Inc., a medium-sized common carrier based in

Bukittinggi, Andalas Island, provides over-the-road transportation services
in the Western Indonesia. Truck terminals are strategically situated, one or
two driving days apart, in Bukittinggi; Pakanbaru, Jambi; Medan, Aceh;
Palembang, Jakarta; and Semarang, Surabaya. The company offers two
main types of services to its customers: standard and short-haul services.
The standard service includes pick-up of goods at one of its main truck
terminals and shipment either to another of its own terminals or to a
terminal operated by another major carrier. Short-haul service involves
pick-up from or delivery to specific locations other than fully-equipped
truck terminals. Customers that desire "our dock to their dock" service, for
distances of more than about one hundred miles, contract for the
combination of the standard and the short-haul service.

Jamaan Argo Truck Lines was founded in 2009 and initially experienced
rapid growth. However, deregulation of the trucking industry caused
growth to slacken during the early 2020s, due to increased competition on
the most lucrative routes. In 2023, the company nearly foundered in an
industry shakeout that forced a number of Jamaan Argo's less successful
competitors out of business. In the wake of this shakeout, a lean, mean
industry has emerged. Jamaan Argo's sales have recovered, with
substantial increases for three consecutive years, and the present rate of
growth appears to be sustainable throughout the 2030s.

Two years ago, 60 percent of Jamaan Argo Truck Lines outstanding

common stock was acquired by a conglomerate; GKQ Industries, Inc. GKQ
also owns several major manufacturing firms, a "third-party" equipment
repair company, a chain of mini warehouses, another trucking company
based in Bengkulu, and small companies in a variety of industries. The
merger offered some preferential haulage business to Jamaan Argo, but
otherwise, GKQ decided to allow Jamaan Argo to operate as an
independent, separately incorporated subsidiary. Most importantly, it left
Jamaan Argo's management team intact. There is speculation that at
some time in the future, Jamaan Argo may be merged with the Tg Karang
trucking company, but a vice-president of GKQ recently stated that no
action along these lines would be taken for at least three years.
Management's near-term goal is to consolidate its success and
demonstrates to the new corporate parent that Jamaan Argo is well
equipped to do business in tree modern industrial environment. One of
Jamaan Argo's immediate plans is to upgrade its information system.

Major Company Resources

Jamaan Argo's major investments are in its fixed terminal facilities and its
tractor trailer rigs. Jamaan Argo Truck Line's main facility in Bukittinggi
includes the correlate offices, administrative headquarters, sales and
scheduling center and data-processing center. In addition, the Bukittinggi
facility houses the main truck terminal, a central truck service and repair
shop, and a warehouse containing a depreciable inventory of spare parts
and supplies, which are dispatched as needed to the regional terminals.
Each truck terminal consists of loading facilities a garage unit for routine
truck maintenance, rest facilities for drivers, and an administrative office.
Terminals operate around the clock, on three shifts, to ensure the efficient
loading and unloading of freight and quick truck turn-around.

Jamaan Argo's main goal-and indeed that of the whole trucking industries-
is to maximize its equipment utilization. The company would like to keep
its truck on the road, carrying full loads every day of the year. Company
policy is to keep its tractors no more than three years, and currently, the
average age is about fourteen months. The rapid turnover of tractors
ensures good reliability and minimizes maintenance expenses.
Furthermore, the resale price of a thirty-sixmonth-old truck is still
relatively high.

Both the tractor cabs and the trailers are numbered to facilitate
recordkeeping. Detailed records are kept for each tractor and trailer,
listing date and cost of acquisition, depreciation charges, service down
time, accidents, major and maintenance and repairs performed, and
corresponding odometer readings. Accelerated depreciation is used for
both tax and financial reporting to achieve quick cost recovery.

Another significant company investment is in human resources. Jamaan

Argo attracts good drivers and mechanics by offering stable employment
and better than-average fringe benefits. Several drivers have been with
the company since started, and many more have at least ten year's
seniority. Two drivers are normally assigned to the longer runs, so that one
can rest while the other continues to drive. Husband-and-wife driver
teams are especially welcome at Jamaan Argo, and a number of
employees have opted for this lifestyle. Mileage and layover pay for
drivers are generally in line with union-negotiated rates throughout the
industry. Drivers are guaranteed 10,000 miles per month, and most
average 16,000 to 20,000 miles per month. Hourly wage rates for other no
salaried employees, such as loaders, mechanics, and student driving
instructors, are also in line with industry-wide union rates. The company
pays all premiums for its no salaried employees' health insurance, and
five years ago, it established a noncontributory retirement plan for both
no salaried and salaried personnel.

The company places considerable emphasis on the quality of its drivers

and service personnel, and Jamaan Argo's training programs are the envy
of the industry. Applicants for driver positions must be at least twenty-
three years old, have had a minimum of one year's verifiable tractor-
trailer experience in the previous three years, and have a good driving
and safety record. Moreover, all applicants must agree to meet all
company and Department of Transportation requirements, including
routine alcohol and drug testing. New drivers are given an intensive three-
week training program in which, under supervision, they drive each type
of truck, carry a representative sample of loads, and visit all of the
company's terminals. Mechanics without truck experience work

alongside long-term employees and may also be required to attend

classes on truck maintenance at local technical schools. After six months,
they are given a certificate attesting to their completion of training, and
they also receive a Rp 2.00 per hour raise.

Although the cost of training is relatively high, the investment has

resulted in higher fixed-asset utilization, lower repair costs, and fewer
accidents particularly serious accidents-than are reported by most of the
company's competitors. Each July, a Safety and Performance Bonus is
given to all drivers who have completed a year of accidentfree driving.
Progressively higher bonuses are awarded to drivers with two or more
accident-free years. The human resource management system requires
detailed records on each employee. For example, the records for drivers
include years of experience, absentee rate, accident record, traffic
citations, and average times taken for principal routes.

Management Structure

Jamaan Argo's management and administrative structure is centralized,

and all strategic, tactical, and major operating decisions are made at the
Bukittinggi headquarters. The president and son of the founder, James B.
Oppenheimer II, makes all major decisions, while day-to-day operations
are delegated to the Vice-President and General Manager, Roger W.
Sutan . Sutan oversees the work of the corporate sales manager,
manager of operations, controller, and head of data processing. All
purchasing, billing, collections, payroll, general accounting, and tax
accounting activities are supervised by the controller. The total
headquarters administrative payroll includes seventy-five people. Twenty
loaders and eight mechanics are employed at the Bukittinggi terminal
facility. All drivers are assigned to headquarters, even though they may
spend most of their time routes between regional terminals.

The regional terminals in Pakanbaru, Medan, Palembang, and Semarang

evaluated as cost centers. Their managers are responsible primarily for
local sales and scheduling, efficient operation of the terminals, and routine
truck maintenance In addition to the two salespersons, each terminal has
a full-time statff of three shift supervisors, twelve loaders, seven
mechanics, and five office personnel. Normally, three mechanics are on
duty during the day shift, but only one is on duty during the swing and
grave-yard shifts. Mechanics are assigned to the night shifts in rotation;
they work two weeks on each night shift and then are allowed three days
off to adjust their sleep routines. Office personnel only work during the
day shift: 7:30 A.M. to 4:30 P.M., with one hour for lunch.

Marketing and Price Policies

Jamaan Argo Truck Lines markets its services primarily through

solicitations by its own sales force, supported by regional and local
advertising. Twelve sales persons are assigned to the Bukittinggi facility
and two are assigned to each of the terminals. Promotion in trade and
business journals and telephone Yellow Paper is handled by an advertising
agency in Andalas Island . In addition, approximately 25 percent of the
company's business results from existing customer

referrals, independent shipping agencies, other trucking companies, and

recently-other GKQ subsidiaries.

Standard services between the company's terminals are billed at a fixed

rate per truck-mile. In order to achieve a high utilization factor for its
trucks, the company's goal is to operate only fully loaded trucks.
Normally, the departure of a truck will be delayed if another shipment in
the pipeline can be consolidating with an existing partial load. However,
customers can pay a surcharge that ensures immediate departure of a
partial load. Short-haul services are billed at a variable rate per ton-mile
that depends on the nature of the load, ease of access to the pick-up and
delivery locations, requested schedule, and whether the truck must travel
empty on the outgoing or return trip. A 15 percent discount is given for
either standard or short-haul services to customers who place more than
Rp 500,000 worth of shipping business with Jamaan Argo in any given
year. Total billings are maintained in a subsidiary shipping ledger, and any
earned discount comes in the form of a year-end rebate.
Information Processing Facilities and Procedures

Currently, the accounts receivable, accounts payable, payroll, and general

ledger systems are automated. On the other hand, preparation of drivers'
manifests and reports, and maintenance of inventory, fixedasset, and
personnel records are performed manually.

All computerized processing is performed in a batch mode, using a 32bit

minicomputer acquired roughly twenty years ago. The computer has 4GB
of main memory and 500 GB of hard disk storage. The central processor
supports four input work stations, two line printers, and a CD drive at the
Bukittinggi headquarters and one CD drive at each of the regional truck
terminals for remote job entry. Backup of the hard disk to external hard
disks is performed daily at the central site. The computer is fairly slow,
and, at key times during the month, it is unable to keep up with the
processing backlog. As the computer equipment has aged, the problem
has been compounded by excessive down time for repairs and
maintenance.

Customer orders are recorded on paper shipping order forms that provide
the input to both the billing and the scheduling functions. Shipping rates
are entered from tables that list each category of customer and each type
of load. Sales information is keyed into the computer to initiate the billing
function, and details of the customers, loads, destinations, and required
delivery dates are telephoned to personnel at the truck terminals affected.
Truck departure dates and times are mutually agreed upon by the
schedulers at headquarters and the shift supervisors at the regional
terminals. Copies of the shipping orders are sent to confirm the telephone
information, and they generally arrive within two to three days.

The personnel responsible for scheduling are all experienced and have a
good feel for the trucks' current locations and future availability. Mindful of
the cost of driving empty trucks from one location to another, they
generally do a good job of maximizing truck utilization. However, with the
expansion of business and the increase in the number of trucks on the
road, they find the task increasingly difficult. At

present, the only hard data they have are copies of the shipping orders
that have already been issued.

The driver's manifest is prepared manually by the shift supervisor, using

data from the shipping order form. It lists the nature and weight of the
load, a detailed list of the contents, the destination, the date of dispatch
and required delivery date, and any special delivery instructions. The
driver signs the manifest at the start of the trip to acknowledge
responsibility for the load. The driver is also provided with a blank driver's
report form (see Exhibit 1), which must be turned in at the destination
point. The report lists the truck number, the dates of the trip, and the
beginning and ending odometer readings and it itemizes expenses for
lodging and subsistence incurred by the driver. Fuel is paid for using a
company credit card, but drivers are expected to pay for other expenses
and be reimbursed later. In addition to the driver's report, which is
completed after every trip, each driver also submits an end-of-week time
report listing the trips made and the driving times for the seven-day
period.

Drivers are responsible for checking tire pressures and water and oil levels
before starting out on a trip. If a truck breaks down on the road, the driver
is responsible for getting emergency help, either from a local truck service
station or, if possible, from the nearest company truck terminal. Upon
reaching the destination, the driver must complete a report indicating the
problem and the steps taken to remedy it. Similarly, if a truck is involved
in an accident, the driver must complete a report describing the nature of
the accident, the damage sustained, and the responsibility for the
accident. A copy of the accident report issued by the attending police
officer must be attached.

Scheduled routine maintenance is performed by mechanics at any of the

terminals. Major overhauls, which are normally scheduled after every
200,000 miles, are performed at the main terminal in Bukittinggi.
 ANSWER :
1. Develop a long-term plan for meeting Jamaan Argo Truck
Lines' information processing needs.The main plan-which
should extend over a twenty-year time horizon-should
provide for growth at 10 percent per year, and the opening
of one new truck terminal every five to six years. The long-
term plan should be broken down into a series of fiveyear
plans.

As an addendum to your plan, briefly discuss the impact of a

merger with the other trucking company owned by GKQ.
(Assume that at the time of the merger, the other company
is one-half the size of Jamaan Argo.)

Rencana jangka panjang Jamaan Argo Truk Lines selama dua

puluh tahun kedepan adalah memiliki sistem informasi yang lebih
baik. Untuk mendapatan tujuan tersebut tentunya Jamaan Argo Truk
harus mengganti perangkat-perangkat keras dan lunak yang ada
saat ini dengan perangkat yang lebih baik atau lebih modern, agar
fasilitas yang dimiliki Jamaan Argo Truk Lines mendukung
tercapaianya sistem informasi yang lebih baik. Selain itu, diperlukan
juga perekrutan tenaga kerja yang ahli dalam bidang sistem
informasi serta pelatihan-pelatihan untuk mengupgrade
kemampuan yang dimiliki oleh tenaga kerja saat ini. Jika terjadi
merger dengan perusahaan truk lain yang dimiliki oleh GKQ, maka
Jamaan Argo akan menjadi perusahaan yang lebih besar karena
investasi GKQ akan lebih besar kepada perusahaan Jamaan yang
telah di merger. Namun akan lebih baik jika Jamaan Argo Truk Lines
 tetap menjadi anak perusahaan yang independen karena akan
sangat baik demi eksistensi Jamaan Argo Truk Lines kedepannya.

2. To what extent could truck scheduling be improved by

automation?

Can scheduling be considered an accounting problem?

Sejauh ini sistem penjadwalan truk bisa ditingkatkan dengan

otamatisasi yang terkomputerisasi. Akan tetapi, komputer yang
dipakai oleh perusahaan saat ini bekerja cukup lambat karena
komputer sudah lama dan telah berusia, dan masalah lain yang
ditimbulkan adalah waktu yang terpakai untuk pemeliharaan dan
perbaikan komputer terlalu banyak atau berlebihan.

Oleh karena itu, akan lebih baik jika perusahaan mengganti

komputer yang saat ini lambat mengolah data dan terbatas dalam
hal pengolahan data kembali (backup data) atau menambahkan
program yang diperlukan ke komputer yang lama(jika bisa). Dengan
cara ini, dapat lebih mengefisienkan dan mengefektifkan waktu.
Perusahaan dapat memakai query untuk menampilkan data yang
sesuai dengan kenginan kita dan DBMS yang dapat menampilakan
informasi terstruktur sehingga dapat mendeskripsikan suatu
informasi mudah untuk ditemuka kembali, digunakan, atau dikelola.
(Aplikasinya dapat dilihat pada pembahasan jwaban berikutnya)

Sistem penjadwalan truk berkaitan dengan mobilitas

perjalanan supir selaku karyawan dan perantara jasa kepada
konsumen dari satu terminal ke terminal lain atau dari terminal ke
tempat yang spesifik sesuai permintaan konsumen. Perusahaan
jaaman argo adalah perusahaan jasa yang bertugas menawarkan
jasa pengiriman, maka apabila penjadwalan truk terganggu maka ini
menjadi masalah yang berkaitan dengan sistem informasi
manajemen.

3. At present, communication of shipping orders to the

regional truck terminals takes several days, which, among
other things, hinders efficient scheduling. Identify and
evaluate alternative computerized systems to provide for:

(a) On-line communication of shipping orders and other

data from Bukittinggi to the regional terminals.
 (b) On-line capture of drivers' reports and other data
from the regional terminals.

(c) Monitoring of truck location, reporting of shipment

status, and notification of breakdowns and accidents.

a) On-line komunikasi pengiriman pesanan dan data

lain dari Bukittinggi ke terminal regional.
Pesanan pelanggan dicatat di atas kertas pengiriman formulir
yang berisi input penagihan dan form penjadwalan. Informasi
penjualan diketik ke komputer, setelah itu diperlukan untuk
menelepon personil terminal truk yang berkaitan yang bertujuan
untuk memastikan. Dalam pengiriman pesanan saling disepakati
oleh penjadwal di kantor pusat dan pergeseran pengawas di
terminal regional, sehingga salinan perintah pengiriman dikirim
untuk mengkonfirmasi informasi telepon, dan mereka umumnya
tiba dalam waktu dua sampai tiga hari.

Seharusnya jika perusahaan mengganti sistem pengiriman

salinan perintah pengiriman tersebut secara komputerisasi maka
akan sangat membantu perusahaan karena data pesanan
pelanggan di entry ke komputer oleh petugas di masing-masing
terminal regional antara lain data yang di entry adalah jenis
barang, nomor seri, rincian pelanggan, tujuan, dan tanggal
pengiriman, secara otomatis langsung membuat salinan data di
komputer pusat. Kemudian barang di sortir menurut kota tujuan.
Sehingga kantor pusat dapat menentukan tanggal dan waktu
pengiriman yang disepakati dengan pengemudi truk di masing-
masing terminal regional tujuan. Jika dalam waktu dua sampai
tiga hari barang sudah sampai, terminal regional tujuan
melaporkan secara langsung dengan sistem komputer maupun
di web bahwa barang tersebut sudah sampai kepada penerima.
 b) On-line capture laporan driver ' dan data lain dari
terminal regional.
laporan disiapkan secara manual menggunakan data dari formulir
pemesanan pengiriman, seperti berat beban, daftar rinci isi, tujuan,
tanggal pengiriman dan tanggal pengiriman yang diperlukan , dan
petunjuk setiap pengiriman khusus.
Pengirm juga mengisi formulir dibawah ini secara manual.

Di samping laporan pengemudi , yang selesai setelah setiap

perjalanan , masing-masing pengemudi juga mengajukan
laporan akhir minggu waktu daftar perjalanan dibuat dan waktu
mengemudi untuk periode tujuh hari . laporan tersebut juga
dapat berisi masalah dan langkah-langkah yang diambil untuk
memperbaiki itu. Demikian pula, jika truk yang terlibat dalam
kecelakaan, pengemudi harus menyelesaikan laporan yang
menggambarkan sifat dari kecelakaan, kerusakan berkelanjutan,
dan tanggung jawab atas kecelakaan itu. Salinan laporan
kecelakaan yang dikeluarkan oleh polisi harus dilampirkan.

Sistem secara manual dapat diubah menjadi sistem yang

terkomputerisasi sehingga setiap pengemudi yang telah
menyelesaikan tugasnya dapat membuat laporan pengemudi di
setiap akhir perjalanan dan di akhir minggu melalui web
perusahaan dimana pengemudi juga mempunyai username
sendiri yang terdaftar secara online. Selain itu, juga dibuat data
base untuk menyimpan data agar tidak hilang atau dengan kata
lain membuat salinan data. Tampilan web perusahaan dapat
seperti berikut ini :

Evaluasi : Setiap pengemudi yang telah menyelesaikan

tugasnya dapat membuat laporan pengemudi di setiap akhir
perjalanan dan di akhir minggu. Sitem pelaporan dapat
diubah dari sistem manual menjadi sistem komputerisasi
 dimana pengemudi juga mempunyai username sendiri yang
terdaftar secara online di web perusahaan. Selain itu, juga
dibuat data base untuk menyimpan data agar tidak hilang
atau dengan kata lain membuat salinan data.

c) Pemantauan lokasi truk, pelaporan status

pengiriman, dan pemberitahuan dari kerusakan dan
kecelakaan .

Untuk memantau lokasi truk, Jamaan Argo dapat

menggunakan dan memasang GPS untuk masing-masing truk.
Hal ini bertujuan untuk memantau lokasi dimana truk berada.
Dengan sistem GPS, dapat mempermudah kantor pusat
mencari tahu keberadaan truk yang kemudian bisa dilaporkan
di web dimana para pengunjung atau member bisa
mengaksesnya dengan mudah. Selain itu, truk sebaiknya juga
dipasang kamera cctv yang berfungsi untuk memantau
kegiatan truk dari terminal regional maupun dari kantor pusat
jika terjadi kecelakaan akan sangat mudah di pantau.

Cara lain untuk pemberitahuan kerusakan truk atau

kecelakaan adalah dengan memberikan pengemudi masing-
masing telepon genggam yang mempunyai aplikasi pelaporan
keadaan darurat. Jika kantor pusat mengetahui adanya
kerusakan truk atau kecelakaan, kantor pusat segera
menghubungi terminal regional terdekat untuk memberikan
bantuan.

4. What type of computer system would you recommend

Jamaan Argo adopt to accommodate their various
information processing requirements for the next several
years? Your recommended system should fit into the
framework of the long-range plan defined in Exercise 1.
Describe your system in detail and defend it against other
 feasible systems that might be proposed, but do not specify
hardware or software brand names.

Untuk mecapai tujuan jangka panjang dari Jamaan Argo Truk

Lines tersebut maka sebaiknya Jamaan Argo Truk mengadopsi
sistem komputer multi-user, karena sistem ini dinilai dapat
mengakomodasi berbagai kebutuhan pengelolaan informasi
yang sangat baik. Serta sistem pengolahan data secara real-
time sangat bermanfaat untuk jenis perusahaan seperti
Jamaan Argo Truk Lines. Dengan sistem komputer multi-user
serta pengolahan data secara real-time hal ini pasti akan
membawa perubahan yang sangat baik dalam sistem
informasi perusahaan Jamaan Argo Truk Lines.

5. Assume that Jamaan Argo Truck Lines decides to automate

the processing of drivers' manifests and reports, and the
maintenance of fixed asset and personnel records.
(i)Prepare Conceptual entity Relationship Model and convert
into physical database design model (ii) Design database
table based on physical database design model (iii) design
input screen forms to store at least the following
information: (a) Data from drivers' reports. (b) Driver
personnel records. (c) Truck fixed-asset records.

The screen forms are to be implemented on an interactive

computer system and may include data retrieved from a file
in response to keyboard entries. For example, a driver's
name may be retrieved and displayed on the screen in
response to the entry of his or her employee number. Be
sure to include details of any changes in the form occurring
at branch points in the interactive dialogue. In particular, a
diagnostic message should be displayed upon entry of
invalid data.

i. Conceptual entity Relationship Model and convert

into physical database design model
 ii. Design database table based on physical
database design model

iii. design input screen forms to store at least the

following information:
(a) Data from drivers' reports.

DRIVERS REPORTS

Identity Number
Order Number
Types of Product
Weight
Recipients
Name
Information

(b) Driver personnel records

DATA OF DRIVERS

Identity Number
Name
Addres
Origin of
Terminal
 (c) Truck fixed-asset records.

FIXED ASSET RECORDS

Number Identity
of Truck
Name of Driver
Terminal
Depreciation
Maintenance

6. Design output reports providing the following types of

information and include totals, where appropriate. In each
case, also identify the file or files from which the
information could be retrieved.

(a) Weekly shipping detail report, showing: Trip,

departure, and destination Type of service (standard
or short-haul) Charges and revenue generated
Requested and actual pick-up date Requested and
actual delivery date

(b) Monthly truck depreciation and maintenance

report, showing:

Truck number and description Date of acquisition

Acquisition cost, accumulated depreciation, and net
book value

Service and maintenance hours and charges (In-house

work is charged at a standard rate.) Reference to
accident or breakdown reports

A. Weekly Report

JAMAAN ARGO TRUCK LINES

Shipping Report

For week ..... in month .......

Numb Trip Departur Type of service Charge Pick-up Date Delivery Date
er of to e from s
Order
 Standar Short Requste Actu Request Actu
d -haul d al ed al
1.

2.

3.

4.

5.

B. Monthly Report

JAMAAN ARGO TRUCK LINES

Depreciation and Maintenance Report
For month ........

Service
Net
Accumula and
Truck Date of Date of Boo
Acquisiti ted Maintenan Accide
Numb Acquisiti Depreciati k
on Cost Depreciati ce Hours nt
er on on Valu
on and
e
Charges

7. Develop an improved method for determining freight rates.

Prepare a form to track freight charges for each customer so
that discounts can be calculated.

No. Pesanan :
Nama Pengirim :
Nama Penerima :
 Alamat Tujuan :
No. Telp Penerima:
No. Telp Pengirim :

Nomor resi Tanggal Berat Barang Harga / kg Total Biaya

pengiriman Pengiriman
1
2
3

8. Last year, the Pakanbaru terminal's operating costs started

to rise significantly, relative to those of other terminals.
Upon investigation by an internal audit team from
Bukittinggi, it was discovered that the terminal manager,
Roger "Buck" Hendricks, and a payroll clerk, Susan Zortheck,
had created several fictitious employees, submitted
fraudulent time cards, and pocketed the paychecks. It was
later determined that Hendricks and Zortheck had been
dating and were married six months prior to discovery of the
problem.

What internal control measures were violated in the incident

at the Pakanbaru terminal? Formulate a company policy to
deal with this type of problem.

Tindakan Pendendalian internal yang dilanggar oleh

terminal Pekanbaru adalah:
1. Penyajian data dan informasi akuntansi yang tidak benar.
Petugas penggajian pada terminal Pekanbaru, Susan
Zortheck, telah menyajikan data dan informasi akuntansi
yang tidak valid terkait dengan penggajian karyawan di
Terminal Pekanbaru. Susan Zortheck telah memalsukan
beberapa karyawan fiktif yang tidak bekerja seolah-olah
bekerja pada perusahaan, dia memberikan catatan
akuntansi terkait kartu waktu bekerja karyawan yang tidak
nyata, dan mengantongi sendiri gaji karyawan yang tidak
nyata tersebut. Sehingga karna penyajian data dan
informasi akuntansi yang tidak benar pada terminal
Pekanbaru, laba yang dihasilkan perusahaan di terminal
 Pekanbaru sangan sedikit dibanding terminal di daerah
lainnya.
2. Tidak adanya verifikasi independen terkait data
penggajian. Data dan informasi yang diberikan oleh bagian
penggajian tidak ada verifikasi independ oleh supervisor.
Sehingga tidak ada yang yang dapat memverifikasi data
dan informasi dengan kenyataan dilapangan, tidak ada
yang memverifikasi jumlah waktu karyawan bekerja
dengan gaji yang diterima oleh karyawan.
3. Pengadaan dokumen dan bukti transaksi yang tidak valid.
Susan sebagai pegawai penggajian membuat dokumen
catatan waktu kerja pegawai yang tidak ada pada
perusahaan. Dan juga dia memalsukan bukti transaksi
pemberian gaji kepada karyawan fiktif, yang mana
sebenarnya gaji tersebut malah dikantongi sendiri oleh
Susan.
4. Tidak ada wewenang serta tanggungjawab oleh manager.
Manager dari cabang Pekanbaru tidak memenuhi
tanggungjawabnya dalam mengawasi karyawannya yang
menyimoang dalam penyajian data dan informasi
penggajian.
5. Tidak ada kebijakan pemisahan kerja oleh karyawan yang
memiliki hubungan dengan karyawan lain.

Langkah langkah pengendalian dan kebijakan

perusahaan dalam menangani masalah karyawan fiktif
ini yaitu dengan :

1. Penerimaan karyawan harus melalui proses seleksi yang

objektif sehingga tidak ada karyawan yang menyajikan
data dan informasi akuntansi yang tidak benar. Personalia
merupakan merupakan unsur terpenting dalam pencapaian
tujuan organisasi, karna dengan karyawan yang tidak jujur
 dan tidak kompeten akan sulit bagi organisasi untuk
berhasil. Untuk memperoleh karyawan yang jujur dan
kompeten harus dimulai dari saat penerimaan karyawan
baru. Penerimaan karyawan harus melalui proses seleksi
yang objektif. Kejujuran karyawan baru yang baik harus
dipertahankan dengan peberian penghargaan bagi yang
berprestasi dan hukuman bagi yang melakukan
pelanggaran. Sistem penggajian dan pengembangan karir
yang baik sangat membatu dalam menjaga moral
karyawan. Seleksi akademis dan ketrampilan karyawan
sangat diperlukan dalam mendapatkaryawan yang
kompeten. Kompetensi yang dimiliki seorang karywan
harus sesuaikan dengan tanggungjawab yang akan
dipikulnya. Tidaklah tepat menempatkan seorang yang
memiliki kompetensi lebih tigi dari tuntutan tugas dan
tanggungjawabnya. Seorang karywan secara berkala
memperoleh pendidikan pelatihan sehingga keterampilan
dan ilmu yang dimilikinya selalu berkembang.
2. Seharusnya ada verifikasi independend oleh Supervisor
dari bagian lain perusahaan. Pelaksanaan pekerjaan
seorang karyawan atau unit organisasi perlu diverifikasi
secara independen, hingga objective, bebas dari
pertentangan kepentingan. Verifiaksi independen tidak
harus dilakukan oleh petugas khusus seperti dari unit
pengendali intern, tetapi dapat saja dilakukan oleh pegawai
dari bagian lain yang tidak terkait dengan pekerjaan yang
akan diverifikasi. Vrifikasi independen juga dapat dilakukan
dengan mendata karyawan-karyawan yang bekerja dan
terdaftar pada perusahaan.
3. Meningkatkan informasi system mengenai pengeluaran
biaya dan dan bukti pembayaran gaji karyawan yang sah.
Dengan adanya sistem informasi mengenai pengeluaran
biaya dan bukti pembayaran gaji karyawan. Susan sebagai
 pegawai penggajian membuat dokumen catatan waktu
kerja pegawai yang tidak ada pada perusahaan. Dan juga
dia memalsukan bukti transaksi pemberian gaji kepada
karyawan fiktif, yang mana sebenarnya gaji tersebut malah
dikantongi sendiri oleh Susan.

4. Meningkatkan pengendalian internal dari struktur

organisasi dan penetapan wewenang serta tanggungjawab,
seperti pemisahan tugas lalu pembuatan rivew atau
laporan terhadap tugas dan kinerja karyawan dalam
perusahaan.

5. Melakukan kebijakan pemisahan kerja dalam hubungan

karyawan dimana jika karyawan yang memiliki hubungan
dengan karyawan lain tidak ditempatkan pada tempat yang
sama. Dengan demikian maka dapat meminimalkan resiko
kecurangan dalam perusahaan, seperti kolusi, korupsi dan
nepotisme.