Professional Documents
Culture Documents
BY:
The greatest thankful for the God Almighty, Allah SWT, because of
Allahs generousity, mercy, and guidance so that the writer can have the
the accountability report of internship and evaluation from the supervisor toward
recognizes that there are so many obstacles that found along the journey. The
writer appreciates every advice, critic, help, guidance so that the writer can pass
all the obstacles. Therefore, the writer mentioned thankfulness to the people who
1. Prof. Eko Ganis S., S.E., M.Com.(Hons), Ph.D, the Head of International
3. Mrs. Dra. Ec. Joeliarti as field supervisor and Miss Adiati Laksmi, thank
Sulispriyono, bunches of thanks for all the best wishes for me, your
affection, supports, trust, facilities, and opportunities that you have given
adapting the work, Mr. Petrus as General Manager, Mr. Buyung as Sales
Manager, Miss Chusnul, Mr. Lilik, all District Sales Managers, all Sales
7. Not only Accounting International Program 2009, but also other people
who can not mentioned one by one that gives help directly and indirectly.
The writer hopes that this report can give benefit to the reader and broaden
their knowledge through this report. The writer kindly open critics and advices for
Student Internship,
Arranged by:
Name : Fara Laynds Lamborghini
Student ID : 0910233039
Faculty : Economics and Business of Brawijaya University
Department : Accounting International Undergraduate Program
Has been evaluated and approved as Report of Professional Internship Program,
dated .
Acknowledge by,
Head of International Undergraduate Program
Accounting Department,
page
COVER PAGE
INSIDE PAGE
APPROVAL PAGE
ACKNOWLEDGEMENT .............................................................................. i
Treatment ................................................................ 13
BIBLIOGRAPHY ......................................................................................... 39
APPENDIX .................................................................................................... 41
LIST OF TABLES
page
page
page
INTRODUCTION
Not only for undergraduate but also job opportunity for scholar even has gets
competition sometimes triumph the best candidate, but often stands up for illegal
unqualified. There are many qualified and brilliant individual who are capable for
certain position or job, but doesnt have enough learning related with their
assignment. For some cases, it begins on their educational phases. Many students
just go with the curriculum for graduate rather than absorbing knowledge. It also
only pride of the title and ignore accounting ability. There are also other cases
where student master the college learns, but does not succeed on the working
with the working methodology which partially different with in college. Some
different with what learned before. Second reason, scholar sometimes does not
equipped with soft skill to socialize with other. Individualism and inability to
mingle can negatively result on working performance and working partner
acceptance.
compulsory program for all bachelor student. This program main purpose is to
introduce student to the real working environment and job implementation related
with their major. Student can freely choose in which company they want to have
the internship as long as assigned to accounting related job. Hence, student can
based on their interest. During done internship process, students are recommended
to have work experienced from related company. Students also should make a
report that will be propose to Faculty of Economics and Business together with
related attachments.
In order to gain practical skill, the internship was applied to PT Coca Cola
Distribution Indonesia Sales Center SIER, East java, as a branch Coca Cola
more knowledge related with accounting flow in manufacturing company and its
implementation. It also encouraged to experiences the real working situation in
about sales, reminds that sale has definition itself. Revenue does exist because of
sale. Revenue is the gross inflow of economic benefits during the period arising in
the course of the ordinary activities of an entity when those inflows result in
participants (IAS:18).
Sales revenue must not be netted off against expenses. Sale is generated
activities that are not part of the core business operations of the business are not
classified as sale revenue but are classified instead as gains. For instance, sale
from selling cola-cola. If the business sells one of its factory machines, income
from the transaction would be classified as a gain rather than sale revenue.
for such increases caused by the contributions from owners (equity participants).
Sale revenue must result in increase in net assets (equity) of the entity such as by
inflow of cash or other assets. However, net assets of an entity may increase
simply by further capital investment by its owners even though such increase in
net assets cannot be regarded as sale revenue. Sales revenue may arise from the
following sources such as sale of goods, provision of services, and revenue from
use of entitys assets by third parties such as interest, royalties, and dividends.
Recognizes that the firm has gigantic business scopes aligned with good
which will be valuable for the near future. Beside there are also some other
business in general.
companys development.
1.2.2 The Benefits of Internship
There are some benefits that can be gained through the internship
1. For students:
which have been learned through previous lesson. Hence, the activity
University:
the workspace.
employee needed for the company. This can be seen through the
The internship duration is one month, which will start on August 1, 2012.
located in I/27 Rungkut Industry Street, Surabaya East Java. The internship will
Industrial Estate Rungkut - Surabaya. Because the writer performs the internship
until half past 4 pm. After Ramadhan, the working hours back to normal from 8
am until 5 pm.
Monday to Friday each week, started at 08.00 until 17.00. Detail information of
Working schedule is a bit different since the internship done during the fasting
month. Office hours started as usual, but the break lunch time decreased by 30
In order to make the work on the track and finish on schedule, so the writer
made some daily activities plan which is explain the to-do list that should be done
within a week. This plan is flexible, means that when the supervisor or the team
change the schedule based on the needs, then the writer will follow that. Below is
refreshing consumers with more than 500 sparkling and still brands. Along
with Coca-Cola, recognized as the world's most valuable brand, the Company's
portfolio includes 12 other billion dollar brands, including Diet Coke, Fanta,
Simply and Georgia. Globally, Coca Cola are the No. 1 provider of sparkling
beverages, juices and juice drinks and ready-to-drink teas and coffees. Through
the world's largest beverage distribution system, consumers in more than 200
countries enjoy the Company's beverages at a rate of 1.6 billion servings a day.
that was something special and sold for 5 cent a glass in the Pharmacy.
Griggs Candler secured rights to the business for a total of about $2,300 and
authorize as the first company president. He found brilliant and innovative ways
people saw Coca-Cola everywhere, and start to be demanding which resulted huge
To avoid any imitation and keep the product authenticity the company
bottle shape to assure people they were actually getting a real Coca-Cola. The
Coca-Cola Company grew rapidly, moving into Canada, Panama, Cuba, Puerto
Rico, France, and other countries and U.S. territories. In 1900, there were two
a marketing genius who saw opportunities for expansion everywhere and intended
distribution of the six-pack, the open top cooler, and many other innovations that
made it easier for people to drink Coca-Cola at home or away. This new thinking
made Coca-Cola not just a huge success, but a big part of people's lives.
After 70 years of success with one brand, Coca-Cola, the Company
decided to expand with new flavors: Fanta, originally developed in the 1940s
and introduced in the 1950s; Sprite followed in 1961, with TAB in 1963 and
Fresca in 1966. In 1960, The Coca-Cola Company acquired The Minute Maid
chairman of The Board of Directors and CEO of The Coca-Cola Company. He led
the introduction of diet Coke, the very first extension of the Coca-Cola
trademark. Within two years, it had become the top low-calorie drink in the world,
The Company's long association with sports was strengthened during 90s
decade, with ongoing support of the Olympic Games, FIFA World Cup football
(soccer), Rugby World Cup and the National Basketball Association. New
Qoo children's fruit drink and Dasani bottled water. The Company's family of
Thums Up in India, Barq's root beer in the U.S., Inca Kola in Peru, and
Cadbury Schweppes' beverage brands in more than 120 countries around the
world. By 1997, the Company already sold 1 billion servings of its products every
day, yet knew that opportunity for growth was still around every corner. Coca-
Cola is committed to local markets, paying attention to what people from different
cultures and backgrounds prefer to drink, and where and how they want to drink
it. With its bottling partners, the Company reaches out to the local communities it
serves, believing that Coca-Cola exists to benefit and refresh everyone it touches.
Indonesian joint venture partners were amongst its partners at the time. Production
cases. The business employed only twenty-five people and operated three
distribution trucks. From that time until the 1980s, eleven independent businesses
Coca-Cola Company. In the early 1990s some of the businesses started to merge
and on 1st January 2000 ten of those original businesses to from what is now
distributed to and sold through more than 400,000 of customers' retail outlets
throughout Indonesia.
Empty bottles and crates that come from the market called uncaser
Examination begins with cleaning crates manually from foreign objects such as
straws, cigarette butts, etc., followed by washing with hot water with sophisticated
equipment that is ready for use again. Examination of empty bottles was also
bottles with clean water. After the washing process, the glass bottle was re-
checked manually and electronically to ensure the condition is really clean and fit
for use again. Other packaging such as PET bottles and cans, also examined the
technicians to ensure the quality of cleanliness. On the other hand, syrup (made
from mixing water, sugar, and concentrate) mixed with water that has been
purified by a certain ratio. The next process is adding CO2 into the mix to add
flavor freshness. Although the mixing is done with advanced machinery, but the
mixing engineers back examined by taking samples of coca-cola from the mixing
machine and then tested in the laboratory to ensure it was in compliance with
quality standards. From the engine filler put into bottles or other containers. Then,
automatically will close the bottles to keep hygiene. Then, each bottle was given a
special code, manufacturing plants, production lines, shift, and at the time of
manually. Finally, the bottles are put in a crate that had previously been cleared.
Other containers such as cans packed in cartons. Finally, the products of Coca-
Cola ready to be distributed to customers in all over Indonesia (see Appendix 3.1).
stages. The first stage is the stage of wastewater treatment in physics and
chemistry. At this stage there is air filter that serves as filter impurities like straws,
cigarette butts, and others. Then there is also the oil separator and oil, then there is
a tool called equalization ditch which serves to homogeneous wastewater. Last is
second stage is the stage of processing in biology and physics. At this stage there
is aeration basin or the so-called T & Oxidation Ditch Aeration, is like the
the wastewater. Then there is a bath for the deposition of mud called Clarifier.
Sludge Collector is the stage where the sludge is collected into one, then once
collected, separated by a mud bath mud separator called Drying Bed, and the last
of the second stage is the Belt Press, where water and mud are separated by the
tool. The quality of waste water or effluent after treatment (according to the
3. pH : 6 9 ppm
statements, to continue thrive as a business over the next ten years and beyond,
the entity must look ahead, understand the trends and forces that will shape their
business in the future and move swiftly to prepare for what's to come. Coca-Cola
should get ready for tomorrow today. That's what its 2020 Vision is all about. It
creates a long-term destination for the business and provides the industry with a
3.1.2.1 Mission
business purpose as a company and serves as the standard against which they
3.1.2.2 Vision
Coca-Cola vision serves as the framework for Roadmap and guides every
needs.
Partners : Nurture a winning network of customers and suppliers
organization.
The values serve as a compass for Coca Cola Company actions and
Integrity : Be real
The Winning Culture defines attitudes and behaviors that will be required
of the team to make their 2020 Vision a reality. The cultures consist of:
Focus on the Market
- Get out into the market and listen, observe and learn
- Be insatiably curious
Work Smart
- Work efficiently
- Reward people for taking risks and finding better ways to solve
problems
Be the Brand
1906 in Canada, Cuba, and Panama. The company now produces over 400 brands
in over 200 countries. Before the products can be consumed, they have to be
are local companies in the countries; some are independently owned, and some
are partially owned by the Coca-Cola Company. There are over 200 Coca-Cola
bottlers and bottling facilities worldwide, with thousands of sales and distribution
centers that employ over 4 million people, either directly or indirectly. Generally,
the global business areas based on the company operating group are divided into
seven clusters:
Europe Group
Pacific Group
Indonesia located in Indonesia as shown in Figure 3.1. There are ten production
Central Sumatera
Southern Sumatera
Jakarta
West Java
Central Java
East Java
Balinusa
Kalimantan
Southern Sulawesi
Office, located in Cibitung, Bekasi, each production plant has well qualified and
plants meet and frequently exceed international standards and local regulatory
The vast majority of Coca Cola products are distributed through more than
120 sales centers located throughout Indonesia. There are at least 16 sales centre
Products are delivered to those sales centers by bulk transport vehicles and
bumper, Coca Cola more than 1500 route trucks and delivery vehicles would be as
Indonesia. It is estimated that more than 80% of Coca Cola products are sold
through retailers and wholesalers, which 90% are considered small-scale business
employing less than five people and with an annual turnover of less than Rp. 1
billion. Coca Cola very large sales force not only sells products to customers but
also gives advice on how to merchandise the product. Sales supervisors also
regularly visit customers and provide advice and listen to any input that the
located in Cibitung, Bekasi, but the execution of the policy is carried out by well
qualified and experienced regional and area operational managers and their staff.
Figure 3.1
Coca-Cola Production Plant in Indonesia
Department divides into five departments. They are General Trade Department,
staff from other department cannot be allocated to help the other department.
region director, general sales manager, sales manager, district sales manager, sales
order) activities within Coca Cola Company, mainly for PT Coca Cola
Distribution Indonesia Sales Center SIER and PT Coca Cola Bottling Indonesia
sales activities not only obliged for the department encompass input, print, the
submit the Cold Drink Equipment request but also Outlet Vehicle Personnel such
as Outlet Master Maintenance for create indirect outlet, update non-credit data,
sales returns and sales allowances are technically two distinct types of
transactions, they are generally recorded in the same account. Sales returns occur
the seller. Sales allowances occur when customers agree to keep such
merchandise in return for a reduction in the selling price. In the sales revenue
subtracted from sales because these accounts have the opposite effect on net
account, which normally has a debit balance. Recording sales returns and
returns and allowances as percentage of overall sales. High return levels may
indicate the presence of serious but correctable problems. For example, improved
packaging might minimize damage during shipment, new suppliers might reduce
first step in identifying such problems is to carefully monitor sales returns and
Those above related to as sales result in increase in the income and assets
and finance, net sales are operating revenues earned by a company for selling its
products or rendering its service. Also referred to as revenue, they are reported
directly on the income statement as Sales or Net Sales. A sale also results in the
reduction of inventory (in this case are several Cold Drink Equipment), however
the accounting for inventory is kept separate from sale accounting as will be
further discussed in the inventory accounting section. A sale may be made on cash
or on credit.
Debit Cash
Credit Sales Revenue (Income Statement)
Cash is debited to account for the increase in cash of the entity. Sale
Debit Cash
Credit Sales Revenue (Income Statement)
The double entry is same as in the case of a cash sale, except that a
receivable pays its due, the receivable balance will have been reduced to nil. The
Debit Cash
Credit Receivable
The internship starts August 1, 2012 until August 31, 2012. The writer
Department. Sales procedures also include Cold Drink Equipment request such as
Outlet Vehicle Personnel such as Outlet Master Maintenance for create indirect
their major. The internship counted around month from August 1, 2012 until
August 31, 2012. Since there are many internship application received, Coca-Cola
Distribution Indonesia ruled that each interns only allowed to takes a month of
internship. However, since August was not only fasting months which has Ied
holiday but also Indonesias Independent Day, the internship was held only for 18
days.
Before the internship started, student usually attends short briefing which
purpose to build up understanding about the entity. Besides, the briefing also
slightly explains about the work allocation, attendance, and regulations that
Table 3.1
Vocational Employee Timesheet
Those are the internship activities above and after all those activities, the
Besides, the supervisor assessment during the internship also accepted in the last
day, right after evaluations and discussions between Modern Foodstore supervisor
have evaluation toward the general condition of this company objectively. This
evaluation will be very useful for the faculty in making the policy of placing the
following student internship program in that place. During the internship period,
there are some concerns related with the Companys working spaces and cultures
service management. Only one thing I think very important evaluation for PT
the office, on time. Several employees almost every single day come late, even
too late. There are no CCTVs installed in Fingerprint Lock Room at the lobby of
many learning and experiences which useful for her future, they are:
After knowing the theories in the class by the lecturer, now the writer
has a chance to see the step of audit by its own, so that the writer can
some deadline to accomplish the audit work. Having the schedule plan
people to work together and finish the work on the due date with the
life, the atmosphere of work, and its obstacle moreover not only about
4.1 Conclusions
and vending machines in more than 200 countries. Coca-Cola Amatil made its
partners were amongst its partners at the time. Production of Coca-Cola products
distributed to and sold through more than 400,000 of customers' retail outlets
head office in 10 spots all around ndonesia. In east Java, the company plant 16
Distribution Indonesia selected because of its quality and consistence as the leader
from August 1, 2012 until August 31, 2012 with major allocation in Foodstore
During the intership, there are many information related with system and
flow was absorbed. CDE request and OVP request work mostly handle vendors
bill and invoices originated from companys purchase, not only for PT Coca Cola
Distribution Indonesia Sales Centre SIER, but also main plant of PT Coca Cola
encompass input, print, and submit the CDE request and OVP request. Besides,
inevitaly learning about softskills and socialization are also gained as worthy
4.2 Suggestions
There are some suggestions that come to the attention during a-month-
Surabaya:
to often come late. This factss is a big disadvantage for PT Coca Cola
and unfair culture. PT CCDI should find a system that will allow
to bend the interns. This can be considered risky since interns will be
September 3, 2012)
2008, McGraw-Hill
Sekaran, Uma. 2003. Research Methods for business A Skill Building Approach.
on September 8, 2012)
(Online). (http://www.cliffsnotes.com/study_guide/Sales-Returns-and-
Allowances.topicArticleId-21081,articleId-21034.html, accessed on