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PROFESSIONAL INTERNSHIP PROGRAM

CASH SALES: INTERNSHIP GENERAL REPORT AT MODERN


FOODSTORES DEPARTMENT IN PT COCA-COLA DISTRIBUTION
INDONESIA

Submitted As One of Requirements to Pass Internship Subject

BY:

FARA LAYNDS LAMBORGHINI


0910233039

ACCOUNTING INTERNATIONAL UNDERGRADUATE PROGRAM


FACULTY OF ECONOMICS AND BUSINESS
BRAWIJAYA UNIVERSITY
MALANG
2012
ACKNOWLEDGEMENT

The greatest thankful for the God Almighty, Allah SWT, because of

Allahs generousity, mercy, and guidance so that the writer can have the

internship in PT Coca-Cola Distribution Indonesia well. Moreover this report is as

the accountability report of internship and evaluation from the supervisor toward

the internship. The internship entitiled, INTERNSHIP GENERAL REPORT

AT MODERN FOODSTORES DEPARTMENT IN PT COCA-COLA

DISTRIBUTION INDONESIA. In accomplishing the report, the writer

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

help along the journey, they are:

1. Prof. Eko Ganis S., S.E., M.Com.(Hons), Ph.D, the Head of International

Undergraduate Accounting Program of Faculty of Economics and

Business University of Brawijaya.

2. Mr. Lutfi Haris, S.E., M.Ak., Ak., as internship advisor.

3. Mrs. Dra. Ec. Joeliarti as field supervisor and Miss Adiati Laksmi, thank

you for the internship data.

4. Beloved Mom, Hj. Fouria Susilainah S.Pd.AUD, and Dad, H. Rudy

Sulispriyono, bunches of thanks for all the best wishes for me, your

affection, supports, trust, facilities, and opportunities that you have given

to me. They are so much mean to me.


5. Especially for Anindya Yunita Adharina who has been supporting me,

Dinar Dahniar, Alfina Fitrinnisak, Harya Prananda who have been

supporting me mentally and physically.

6. All staffs in PT Cola-Cola Distribution Indonesia, especially at Foodstore

Division of Sales Department, who helped the writer in accomplishing and

adapting the work, Mr. Petrus as General Manager, Mr. Buyung as Sales

Manager, Miss Chusnul, Mr. Lilik, all District Sales Managers, all Sales

Representatives, all Merchandiser, and many others.

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

developing this report.

Student Internship,

Fara Laynds Lamborghini


APPROVAL PAGE

Professional Internship entitled:


INTERNSHIP GENERAL REPORT AT FOODSTORES DIVISION OF
SALES DEPARTMENT IN PT COCA-COLA DISTRIBUTION
INDONESIA

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 .

1. Lutfi Haris, S.E., M.Ak., Ak.


NIP.
(Internship Advisor) _______________

2. Dra. Ec. Joeliarti


NIP.
(Field Supervisor) _______________

Acknowledge by,
Head of International Undergraduate Program
Accounting Department,

Prof. Eko Ganis Sukoharsono, S.E., M.Com (Hons)., Ph.D


NIP.
TABLE OF CONTENTS

page

COVER PAGE

INSIDE PAGE

APPROVAL PAGE

ACKNOWLEDGEMENT .............................................................................. i

TABLE OF CONTENTS ............................................................................... iii

LIST OF TABLES ......................................................................................... v

LIST OF FIGURES ....................................................................................... vi

LIST OF APPENDICES ............................................................................... vii

CHAPTER I INTRODUCTION ............................................................. 1

1.1 Internship Background ............................................. 1

1.2 The Objectives and Significance of Internship ........ 4

1.2.1 The Objectives of Internship .................................... 4

1.2.2 The Benefits of Internship ....................................... 5

CHAPTER II PLAN OF INTERNSHIP ACTIVITIES ......................... 7

2.1 Place and Date of Internship .................................... 7

2.1.1 Activities during Internship ..................................... 7

2.2 Daily Activity Plan .................................................. 8

CHAPTER III THE IMPLEMENTATION OF INTERNSHIP ............ 10

3.1 General Discription of PT CCDI ............................ 10

3.1.1 Comapany General Overview ................................. 10


3.1.1.1 Companys Global and Indonesia Development .... 10

3.1.1.2 Coca-Cola Making in Process and Wastewater

Treatment ................................................................ 13

3.1.2 Mission, Vision, Core Values, Winning Culture .... 15

3.1.2.1 Mission .................................................................... 16

3.1.2.2 Vision ...................................................................... 16

3.1.2.3 Core Values ............................................................. 17

3.1.2.4 Winning Culture ...................................................... 17

3.1.3 Location and Business Area .................................... 19

3.1.4 Hierarchical of PT CCDI ........................................ 22

3.1.5 Modern Foodstore-Sales Department Overview .... 26

3.2 Activities Conducted ............................................... 29

3.2.1 Focus of Activities .................................................. 29

3.2.2 Daily Activities ....................................................... 29

3.3 Internship Evaluation .............................................. 33

3.4 Learning Experiences .............................................. 34

CHAPTER IV CONCLUSIONS AND SUGGESTIONS ........................ 36

4.1 Conclusions ............................................................. 36

4.2 Suggestions ............................................................. 37

BIBLIOGRAPHY ......................................................................................... 39

APPENDIX .................................................................................................... 41
LIST OF TABLES

page

TABLE 2.1 Working Schedule of PT CCDI employee .......................... 7

TABLE 2.2 Daily Activity Plan .............................................................. 8

TABLE 3.1 Vocational Employee Timesheet ........................................ 27


LIST OF FIGURES

page

FIGURE 3.1 .................................................................................................... 21


LIST OF APPENDICES

page

APPENDIX 3.1 ............................................................................................... 37


CHAPTER I

INTRODUCTION

1.1 Internship Background

Number of unemployment increase simultaneous with the citizen growth.

Not only for undergraduate but also job opportunity for scholar even has gets

tighter which lead to inescapable competition for positional settlement. The

competition sometimes triumph the best candidate, but often stands up for illegal

recommendation. People with insufficient knowledge do not mean wholly

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

frequently happened in accounting degrees. As a consequence, they graduate with

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

phases. Generally it reasoned by two possibilities. First, student might be shocked

with the working methodology which partially different with in college. Some

implementations for certain accounting professions proven to be a little bit

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.

Comes from this attention, Brawijaya University sets internship as

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

directly absorb information and knowledge, yet gain overview of accounting

workspace. Internship subject is one of compulsory subject that must be

accomplishes by all students in bachelor degree Faculty of Economics and

Business Brawijaya University. Internship program has been designed to

introduce students to work environment, which is related to their background

study. Students who will do internship program is freely to choose a company

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

Company in Indonesia. The placement of internship is in Modern Foodstore

Department. Consideration of the selection is based on the willingness to attain

more knowledge related with accounting flow in manufacturing company and its
implementation. It also encouraged to experiences the real working situation in

the accounting field.

Modern Foodstore department related with the Sales department. Talk

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

increase in equity, other than increases relating to contributions from equity

participants (IAS:18).

Sales revenue must not be netted off against expenses. Sale is generated

through the ordinary activities of the business. Incomes generated through

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

revenue of a business whose main aim is to sell coca-cola is income generated

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.

Sales revenue is an increase in equity during an accounting period except

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

reputation, it was honored to be involves in the companys internship program. As

beginner, it is a pleasure to receive internship in the accounting department

specifically on Modern Foodstore Department that related to Sales Department.

1.2 The Objectives and Significance of Internship

1.2.1 The Objectives of Internship

Internship program planned to provides student with worthy experiences

which will be valuable for the near future. Beside there are also some other

objective that want to be achieved through this internship:

1. To broaden knowledge, especially related with accounting sector and

business in general.

2. To practice accounting knowledge obtained during study in Brawijaya

University and to compare obtained knowledge with actual practice in

PT Coca Cola Distribution Indonesia Sales Center SIER.

3. To measure the students quality and competencies before involve in

the real working situation.

4. To build the leadership, independencies, discipline, and integrity as

preparation to face certain accounting professions challenge.

5. Build understanding of the business entitys accounting system and

analyze the strength or weaknesses in order to give contribution for the

companys development.
1.2.2 The Benefits of Internship

There are some benefits that can be gained through the internship

program establishment as described below:

1. For students:

a. Help student to get better understanding about accounting field as

applied in the real working environment;

b. Encourage student to directly implement the accounting theory

which have been learned through previous lesson. Hence, the activity

will boost up students ability to deal with accounting real practice in

the near future;

c. Add students experiences to prepare them for working readiness;

d. Improve soft skills which will be valuable to support students

quality both for working or social life;

e. Increase students competency related to the application of

accounting practices in the company;

f. As opportunity to attain further knowledge and information which

cant be delivered through class-session learning.

2. For Accounting Major at Faculty of Economics and Business Brawijaya

University:

a. As an evaluation for the curriculum of the faculty for its relevance

with what societies need and expect from the alumni;

b. For introducing the quality and awareness of Brawijaya student;


c. Enlarge invincible linkage with related company which hopefully

will also increase the demand of Brawijaya Universitys student on

the workspace.

3. For related Company or Institution, especially for PT Coca Cola

Distribution Indonesia Sales Center SIER:

a. Receive supporting resources and knowledge in order to develop

companys working quality;

b. As supporting information and comparison to develop criteria of

employee needed for the company. This can be seen through the

quality of human resources originate from various university.


CHAPTER II

PLAN OF INTERNSHIP ACTIVITIES

2.1 Place and Date of Internship

The internship duration is one month, which will start on August 1, 2012.

The internship will hold in Head Office of PT Coca-Cola Distribution Indonesia

Sales Center Surabaya Industrial Estate Rungkut - Surabaya. This company

located in I/27 Rungkut Industry Street, Surabaya East Java. The internship will

perform during effective working days, from Monday to Friday at 8 am until 5 pm

in the Head Office of PT Coca-Cola Distribution Indonesia Sales Center Surabaya

Industrial Estate Rungkut - Surabaya. Because the writer performs the internship

in the Ramadhan month, so the duration of work is shorten which is from 8 am

until half past 4 pm. After Ramadhan, the working hours back to normal from 8

am until 5 pm.

2.1.1 Activities during Internship

The internship activities adjust the general employmnet regulation in the

PT Coca-Cola Distribution Indonesia. Hence, intern obligated to work from

Monday to Friday each week, started at 08.00 until 17.00. Detail information of

the working hours are presented in the following table:


Table 2.1
Working Schedule of PT Coca-Cola Distribution Indonesia Employee

NO. Working Day Working Time Break Lunch

1 Monday - Thursday 08.00 17.00 12.00 12.30

2 Friday 08.00 17.00 11.30 12.30

The regulation allows employees to work 8 hours a day in average.

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

minutes and exchanged to faster leaving time.

2.2 Daily Activity Plan

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

the daily plan:


Table 2.2
Daily Activity Plan

Week Activities Plan


1. Coordinate with the internship advisor.
2. Coodinate with the field supervisor.
3. Introduction to CCDI employees.
4. Placement to the related department.
Week I 5. Adapt the working environment.
6. Understand working space inside the industry.
7. Understand the departments assignment.
8. Understand the nature of documents flow.
9. Help employee works.
1. Help employees assignment based on the field supervisors
instruction.
2. Understand the accounting information system inside PT Coca
Week II
Cola Distribution Indonesia.
3. Understand overall of payment process and overall of sales
process related with the the Coca-Cola International.
1. Help employees assignment based on the field supervisors
instruction.
2. Understand the accounting information system inside Coca Cola
Week III
Distribution Indonesia.
3. Understand file documentation process within the firm payment
activity.
1. Help employees assignment based on the field supervisors
instruction.
2. Gather data as the basic for internship report arrangement.
Week IV 3. Ask the supervisor to fill assessment form regarding the intern
performance during internship.
4. Farewell and express gratitude to the PT Coca Cola Distribution
Indonesia employees.
CHAPTER III

THE IMPLEMENTATION OF INTERNSHIP

3.1 General Description of PT Coca-Cola Distribution Indonesia

3.1.1 Company General Overview

The Coca-Cola Company is the world's largest beverage company,

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,

Sprite, Coca-Cola Zero, Vitamin Water, Powerade, Minute Maid,

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.

With an enduring commitment to building sustainable communities, the company

is focused on initiatives that protect the environment, conserve resources and

enhance the economic development of the communities where it is operated.

3.1.1.1 Companys Global and Indonesia Development

According to Coca Cola Official Website, the business encounters some

development phases. In 1886, John Pemberton, an Atlanta pharmacist, was stirred

up a fragrant, caramel-colored liquid, and combine the formulation with


carbonated water. The new unique drink was made which customers all agreed

that was something special and sold for 5 cent a glass in the Pharmacy.

Pemberton's bookkeeper, Frank Robinson, then named the mixture Coca-Cola.

Over the course of three years, 1888-1891, Atlanta businessman Asa

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

to introduce public to this unique beverage. Through an outstanding promotion,

people saw Coca-Cola everywhere, and start to be demanding which resulted huge

expansion Chicago, Dallas and Los Angeles in 1895.

To avoid any imitation and keep the product authenticity the company

launched numerous advertisement urging consumers to "Demand the genuine"

and "Accept no substitute." The Company also decided to create a contoured

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

bottlers of Coca-Cola; by 1920, there would be about 1,000.

In 1923, Robert Woodruff became the Company president. Woodruff was

a marketing genius who saw opportunities for expansion everywhere and intended

to introduce the beverages worldwide. Woodruff pushed development and

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

Company, adding an entirely new line of business -- juices -- to the Company.

Coca-Cola found a home in more and more places: Cambodia, Montserrat,

Paraguay, Macau, Turkey and more. In 1981, Roberto C. Goizueta became

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,

second in success only to Coca-Cola.

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

beverages joined the Company's line-up, including Powerade sports drink,

Qoo children's fruit drink and Dasani bottled water. The Company's family of

brands further expanded through acquisitions, including Limca, Maaza and

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.

Coca-Cola made its first investments in Indonesia in 1992. The current

Indonesian joint venture partners were amongst its partners at the time. Production

of Coca-Cola products first started in Indonesia in 1932 at one production plant

located in Jakarta. Annual production at that time was approximately 10,000

cases. The business employed only twenty-five people and operated three

distribution trucks. From that time until the 1980s, eleven independent businesses

were set up throughout Indonesia to manufacture and distribute products of The

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

known as Coca-Cola Bottling Indonesia.

Today, with approximately 9,000 employees, millions of case are

distributed to and sold through more than 400,000 of customers' retail outlets

throughout Indonesia.

3.1.1.2 Coca-Cola Making in Process and Wastewater Treatment

Empty bottles and crates that come from the market called uncaser

separated by machine and placed on a conveyor belt is different to be overhauled.

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

preceded by manual cleaning of foreign objects as well as selecting bottles worth


taking and which are not. then with a sophisticated tool washed and sterilized

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

process is constantly monitored quality by assurance technicians. At the end of 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

production. For Coca-Cola, the product quality is everything. So before

packaging, bottles back the amount of content is controlled electronically and

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).

Stage of the wastewater treatment process is divided into two kinds of

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

called pH adjustment to neutralize the pH of the waste water to be processed. The

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

activated sludge process for the biological decomposition of organic material in

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

Governor's Decree 45 of 2002):

1. BOD : < 50 ppm

2. COD : < 100 ppm

3. pH : 6 9 ppm

4. Total of Suspended Solid : < 30 ppm

5. Oil and Grease :< 6 ppm

(See Appendix 3.2)

3.1.2 Mission, Vision, Core Values, Winning Culture

The world is changing all around us. According to the Company

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

"Roadmap" for winning together with their bottling partners.

3.1.2.1 Mission

Coca-Cola Roadmap starts with mission, which is enduring. It declares the

business purpose as a company and serves as the standard against which they

weigh their actions and decisions.

To refresh the world.

To inspire moments of optimism and happiness.

To create value and make a difference.

3.1.2.2 Vision

Coca-Cola vision serves as the framework for Roadmap and guides every

aspect of the business by describing what the company needs to accomplish in

order to continue achieving sustainable, quality growth.

People : Be a great place to work where people are inspired to

be the best they can be.

Portfolio : Bring to the world a portfolio of quality beverage

brands that anticipate and satisfy people's desires and

needs.
Partners : Nurture a winning network of customers and suppliers

together create mutual, enduring value.

Planet : Be a responsible citizen that makes a difference by

helping build and support sustainable communities.

Profit : Maximize long-term return to shareowners while being

mindful of overall responsibilities.

Productivity : Be a highly effective, lean and fast-moving

organization.

3.1.2.3 Core Values

The values serve as a compass for Coca Cola Company actions and

describe how they behave in the world.

Leadership : The courage to shape a better future

Collaboration : Leverage collective genius

Integrity : Be real

Accountability : If it is to be, it's up to me

Passion : Committed in heart and mind

Diversity : As inclusive as the brands

Quality : What we do, we do well

3.1.2.4 Winning Culture

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

- Focus on needs of consumers, customers and franchise partners

- Get out into the market and listen, observe and learn

- Possess a world view

- Focus on execution in the marketplace every day

- Be insatiably curious

Work Smart

- Act with urgency

- Remain responsive to change

- Have the courage to change course when needed

- Remain constructively discontent

- Work efficiently

Act like Owners

- Be accountable for the actions and inactions

- Steward system assets and focus on building value

- Reward people for taking risks and finding better ways to solve

problems

- Learn from outcomes -- what worked and what didnt

Be the Brand

Inspire creativity, passion, optimism and fun


3.1.3 Location and Business Area

The Coca-Cola Company opened its first international bottling plants in

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

produced, packaged and distributed. The Coca-Cola Companys bottling partners

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:

Eurasia & Africa Group

Europe Group

Latin America Group

North America Group

Pacific Group

Bottling Investments Group

McDonald's Department, the last two clusters spreads on the

multiple locations globally.

The production of all products sold and distributed by Coca-Cola Bottling

Indonesia located in Indonesia as shown in Figure 3.1. There are ten production

plants spread all around Indonesia:


Northern Sumatera

Central Sumatera

Southern Sumatera

Jakarta

West Java

Central Java

East Java

Balinusa

Kalimantan

Southern Sulawesi

Although production policy and development is directed from the National

Office, located in Cibitung, Bekasi, each production plant has well qualified and

experienced production, technical and quality control management. All production

plants meet and frequently exceed international standards and local regulatory

requirements and undergo regular audits in the areas of quality control,

environmental, health and safety practices.

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

and stock point built in East Java to service coustomers need:

Sales Centre Mojokerto

Sales Centre Malang

Sales Centre SIER


Sales Centre Tulungagung

Sales Centre Bangkalan

Stock Point Sumenep

Sales Centre Tuban

Sales Centre Tandes

Sales Centre Pandaan

Sales Centre Jember

Sales Centre Kediri

Sales Centre Banyuwangi

Sales Centre Probolinggo

Sales Centre Pamekasan

Sales Centre Situbondo

Sales Centre Kepanjen

Products are delivered to those sales centers by bulk transport vehicles and

distributed to retail outlets by smaller distribution trucks. Placed bumper to

bumper, Coca Cola more than 1500 route trucks and delivery vehicles would be as

far as 17 km away, making us one of the largest distribution companies in

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

customers may provide.

Overall sales and distribution policy is directed by the National Office,

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

3.1.4 Hierarchical of PT Coca-Cola Distribution Indonesia

Within organization, organization structure is necessary to explain the

responsibility and authority based on each department. Sales and Marketing

Department divides into five departments. They are General Trade Department,

Manage Third Party Department, Modern Image Consumption Department, and

Modern Foodstore Department. Staffs in each department is rigidly worked for


that Department, so when the other department need more human resorce, the

staff from other department cannot be allocated to help the other department.

As commonly known in the trade company, the organization structure of

PT Coca-Cola Distribution Indonesia Sales Center has hierarchy that consist of

region director, general sales manager, sales manager, district sales manager, sales

representative. Here below is hierarchical information of PT Coca-Cola

Distribution Indonesia Sales Center SIER Surabaya:


3.1.5 Modern Foodstore Sales Department Overview

Modern Foodstore Department overseeing all sales (include purchase

order) activities within Coca Cola Company, mainly for PT Coca Cola

Distribution Indonesia Sales Center SIER and PT Coca Cola Bottling Indonesia

Gempol, Pasuruan Branch, execution, RRP (Recommended Retail Price). The

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,

close or suspend the outlet.

CDE request activities related to sales return and allowances. Although

sales returns and sales allowances are technically two distinct types of

transactions, they are generally recorded in the same account. Sales returns occur

when customers return defective, damaged, or otherwise undesirable products to

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

section of an income statement, the sales returns and allowances account is

subtracted from sales because these accounts have the opposite effect on net

income. Therefore, sales returns and allowances are considered a contra-revenue

account, which normally has a debit balance. Recording sales returns and

allowances in a separate contra-revenue account allows management to monitor

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

the amount of defective merchandise, or better methods for recording and

packaging orders might eliminate or reduce incorrect merchandise shipments. The

first step in identifying such problems is to carefully monitor sales returns and

allowances in a separate, contra-revenue account.

Those above related to as sales result in increase in the income and assets

must be debited whereas income must be credited. In bookkeeping, accounting,

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.

When a cash sale is made, the following double entry is recorded:


Debit Cash
Credit Sales Revenue (Income Statement)

Cash is debited to account for the increase in cash of the entity. Sale

revenue is credited to account for the increase in the income.

In case of a credit sale, the following double entry is recorded:

Debit Cash
Credit Sales Revenue (Income Statement)

The double entry is same as in the case of a cash sale, except that a

different asset account is debited, in example is account receivable. When

receivable pays its due, the receivable balance will have been reduced to nil. The

following double entry is recorded:

Debit Cash
Credit Receivable

(See Appendix 3.3)


3.2 Activities Conducted

3.2.1 Focus of Activities

The internship starts August 1, 2012 until August 31, 2012. The writer

focuses on learn about sales procedures, especially in Modern Foodstore

Department. Sales procedures also include Cold Drink Equipment request such as

Placement of CDE, Pullout of CDE, Service of CDE, Placement-Pullout of CDE;

Outlet Vehicle Personnel such as Outlet Master Maintenance for create indirect

outlet, update non-credit data, close or suspend the outlet.

3.2.2 Daily Activities

The Company regulation allows interns to involve on works related with

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

should be obeyed. The activity followed up with introduction of interns to the

Coca-Cola Distribution Indonesia related department and employee.


Following table describes the daily activity on the internship, which will be

further explained in the next sections:

Table 3.1
Vocational Employee Timesheet

DAY/DATE JOB DESCRIPTION


- Introduction to the company member and environment,
especially which were related with sales department,
Modern Foodstore Department.
- Not only input and print several OVP (Outlet Vehicle
Personnel) and CDE (Cold Drink Equipment)-requests,
but also submit those requests through Lotus Notes 7
Wednesday Company System.
August 1, 2012 - Especially for OVP (Outlet Vehicle Personnel) must be
capture through FSCapture application first, paste in
Microsoft Office PowerPoint 2007, and then submit the
OVP (Outlet Vehicle Personnel) through Lotus Notes 7
Company System.
- Re-arrange several Purchase Order from outlets which
PT CCDI received through fax-machine.
- Not only input and print several CDE (Cold Drink
Thursday
Equipment)-requests, but also submit those requests
August 2, 2012
through Lotus Notes 7 Company System.
- Re-arrange POSM (Point of Sales Material) and ISBP
Monday
(Individual Store Business Plan) from 8 DSM (District
August 6, 2012
Sales Manager).
- Not only input and print several CDE (Cold Drink
Tuesday
Equipment)-requests, but also submit those requests
August 7, 2012
through Lotus Notes 7 Company System.
Wednesday - Not only input and print several NOD (New Outlet
August 8, 2012 Development) and CDE (Cold Drink Equipment)-
requests, but also submit those requests through Lotus
Notes 7 Company System.
- Not only input and print several NOD (New Outlet
Development) and CDE (Cold Drink Equipment)-
requests, but also submit those requests through Lotus
Thursday
Notes 7 Company System.
August 9, 2012
- Re-arrange POSM (Point of Sales Material) and ISBP
(Individual Store Business Plan) from 8 DSM (District
Sales Manager).
- Re-arrange POSM (Point of Sales Material) and ISBP
(Individual Store Business Plan) from 8 DSM (District
Friday Sales Manager).
August 10, 2012 - Not only input and print several CDE (Cold Drink
Equipment)-requests, but also submit those requests
through Lotus Notes 7 Company System.
- Not only input and print several CDE (Cold Drink
Monday
Equipment)-requests, but also submit those requests
August 13, 2012
through Lotus Notes 7 Company System.
- Transform the credit data through Lotus Notes 7
Company System.
Tuesday - Especially for transform the credit data must be capture
August 14, 2012 through FSCapture application first, paste in Microsoft
Office PowerPoint 2007, and then submit the transform
the credit data through Lotus Notes 7 Company System.
- Not only input and print several CDE (Cold Drink
Wednesday
Equipment)-requests, but also submit those requests
August 15, 2012
through Lotus Notes 7 Company System.
- Not only input and print several NOD (New Outlet
Thursday/August Development) and CDE (Cold Drink Equipment)-
16, 2012 requests, but also submit those requests through Lotus
Notes 7 Company System.
- Not only input and print several NOD (New Outlet
Wednesday Development) and CDE (Cold Drink Equipment)-
August 22, 2012 requests, but also submit those requests through Lotus
Notes 7 Company System.
Thursday - Not only input and print several CDE (Cold Drink
August 23, 2012 Equipment)-requests, but also submit those requests
through Lotus Notes 7 Company System.
- Input the request number of CDE-requests into
summary, through Microsoft Excel 2007 Company
System.
Friday
- Do Internship General Report in the office.
August 24, 2012
Tuesday/August
- Do Internship General Report in the office.
28, 2012
- Not only input and print several CDE (Cold Drink
Equipment)-requests, but also submit those requests
through Lotus Notes 7 Company System.
Wednesday
- Input the request number of CDE-requests into summary
August 29, 2012
entitled Summary of CDE-request for 59 Outlets from
DSM (District Sales Manager) Andi & Dendy,
through Microsoft Office Excel 2007 Company System.
- Not only input and print several CDE (Cold Drink
Equipment)-requests, but also submit those requests
through Lotus Notes 7 Company System.
- Input the request number of CDE-requests into summary
entitled Summary of CDE-request for 10 Outlets from
DSM (District Sales Manager) Yohan, Nurzaini, and
Dila, through Microsoft Office Excel 2007 Company
Thursday
System.
August 30, 2012
- Not only input and print several OVP (Outlet Vehicle
Personnel) requests for update non-credit data, but also
submit those requests through Lotus Notes 7 Company
System.
- Not only input and print several NOD (New Outlet
Development) -requests, but also submit those requests
through Lotus Notes 7 Company System.
- Not only input and print several CDE (Cold Drink
Equipment)-requests, but also submit those requests
through Lotus Notes 7 Company System.
Friday
- Input the request number of CDE-requests into summary
August 31, 2012
entitled Summary of CDE-request for 4 Outlets from
DSM (District Sales Manager) Dila, through
Microsoft Office Excel 2007 Company System.
- Not only input and print several OVP (Outlet Vehicle
Personnel) requests for update non-credit data, but also
submit those requests through Lotus Notes 7 Company
System.
- Especially for OVP (Outlet Vehicle Personnel) must be
capture through FSCapture application first, paste in
Microsoft Office PowerPoint 2007, and then submit the
OVP (Outlet Vehicle Personnel) through Lotus Notes 7
Company System.

Those are the internship activities above and after all those activities, the

internship closed by farewell with PT Coca-Cola Distribution Indonesia people.

Besides, the supervisor assessment during the internship also accepted in the last

day, right after evaluations and discussions between Modern Foodstore supervisor

and Human Resource Department.

3.3 Internship Evaluation

After having an on job training in PT Coca-Cola Distribution Indonesia, I

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

which either can be considered as strength or weakness.

PT Coca-Cola Distribution Indonesia is very good in some aspects

management, such as financial management, modern foodstore management,

information technology management, sales and marketing management,


warehouse and distribution management, human resources management, business

service management. Only one thing I think very important evaluation for PT

Coca-Cola Distribution Indonesia, the punctuality for all employees to come to

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

PT Coca-Cola Distribution Indonesia. If CCTV installed in the lobby, perhaps it

would be efficiency and effective to make employees come on time.

3.4 Learning Experiences

In the day of internship, mentioned 18 working days, the writer got so

many learning and experiences which useful for her future, they are:

1. Know and understand about the sales activities directly which is

correlating with the accounting

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

compare between theories and practice.

2. Practice of accuracy and patience

Many of the transaction and CDE request, proof and investigation

period of audit, the accuracy and patience is the important factor of

accomplishing the CDE request and OVP.

3. Exercise to work effective and efficient


The writer has to work effective and efficient as the supervisor gives

some deadline to accomplish the audit work. Having the schedule plan

is a good idea to keep motivate on doing it.

4. Train the communication skill, interaction and team work well

Because the sales is gathered in the team, so it will be working within

a team. It will practice the communication and interaction skill with

people to work together and finish the work on the due date with the

deadline and target.

5. Learn how important to have an organization structure

The organization structure explains the job description of each person

so that the work will be more efficient.

6. Enrich the knowledge

It will enrich the knowledge of intern about experience in the working

life, the atmosphere of work, and its obstacle moreover not only about

sales but also accounting.


CHAPTER IV

CONCLUSIONS AND SUGGESTIONS

4.1 Conclusions

Coca-Cola is a carbonated soft drink sold in stores, restaurants,

and vending machines in more than 200 countries. Coca-Cola Amatil made its

first investments in Indonesia in 1992. The current Indonesian joint venture

partners were amongst its partners at the time. Production of Coca-Cola products

first started in Indonesia in 1932 at one production plant located in Jakarta.

Today, with approximately 9,000 employees, millions of case are

distributed to and sold through more than 400,000 of customers' retail outlets

throughout Indonesia. To satisfied huge number of mass, Coca-Cola spread its

head office in 10 spots all around ndonesia. In east Java, the company plant 16

Sales Centre to support the production and distribution..

The internship takes place on PT Coca Cola Distribution Indonesia Sales

Centre (SC) Surabaya Industrial Estate Rungkut, Surabaya. PT Coca-Cola

Distribution Indonesia selected because of its quality and consistence as the leader

of soft drink industry in Indonesia. The internship performed around a month

from August 1, 2012 until August 31, 2012 with major allocation in Foodstore

division, a part of Sales Department.

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

Bottling Indonesia Gempol, Pasuruan branch. Activities within internship

encompass input, print, and submit the CDE request and OVP request. Besides,

inevitaly learning about softskills and socialization are also gained as worthy

experiance resulted from internship in the company.

4.2 Suggestions

There are some suggestions that come to the attention during a-month-

internship period in PT Coca Cola Distribution Indonesia Sales Centre Rungkut,

Surabaya:

1. Since the attendance control is weak, the employee possibly excused

to often come late. This factss is a big disadvantage for PT Coca Cola

Distribution Indonesia which later possibly leads to the company loss

and unfair culture. PT CCDI should find a system that will allow

Human Capital to verify the attendance of each people accurately.

2. PT Coca Cola Distribution Indonesia regularly held internship

program. However, there are no exact regulation and boundaries

related with the internship. Besides, there is also no internship contract

to bend the interns. This can be considered risky since interns will be

able to access company system and learn company information

without any responsibility and forces to protect company confidential

information. Hence, it will be safer if before the internship started,


interns should sign an internship contract along with a short training

about company culture, regulation, and slight consequences for

regulation or contract violation.


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