ABOUT ERP

(Enterprise Resource Planning)

AGENDA

Session-1

1. What is ERP?
2. Why students should have ERP Knowledge?
3. Summary

Session-2

• Case-study of PT. Pembangunan Jaya Ancol Tbk.

This presentation slide can be downloaded from www.orlansoft.com

1
 Build a plane in the sky

1. What is ERP?

2
What
What is
is ERP?
ERP?

Enterprise resource planning (ERP)

is a company-wide computer software system
used to manage and coordinate all the resources,
information, and functions of a business
from shared data stores.

What
What is
is ERP?
ERP?

ERP systems now,

• attempt to cover all core functions of an enterprise
(manufacturing, warehousing, logistics, and
information technology, accounting, and strategic
management)
• can now be found in non-manufacturing businesses,
non-profit organizations and governments.

3
What
What is
is ERP?
ERP?

ERPs are often incorrectly called

back office systems indicating that customers and
the general public are not directly involved.

This is contrasted with front office systems like the

e-Business systems such as e-Banking,
that deal directly with the customers.

There are five major reasons why companies undertake ERP.

1. Integrate financial
ERP creates a single version of the truth that cannot be
questioned because everyone is using the same system.
2. Integrate customer order information
Companies can keep track of orders more easily, and
coordinate manufacturing, inventory and shipping
among many different locations at the same time.
3. Standardize and speed up manufacturing processes.
4. Reduce inventory.
5. Standardize HR information.

4
 Sales up to 12 jan 2009 (Data=Dummy)
Sales IDR
Branch No of Order
(million)
Medan XXX XXX
Pek an Baru XXX XXX 1. Single version of
Bekasi XXX XXX sales performance reports
Bandung XXX XXX
Cirebon XXX XXX
2. Easy to tack order status
Semarang XXX XXX (including shipment from other
Surabaya XXX XXX branches)
Madiun XXX XXX
Madura XXX XXX
Jember XXX XXX
Kediri XXX XXX
Malang XXX XXX
IBT XXX XXX

Some ERPs (alphabetically):

• ERP LX, LN from Infor Global Solutions
• Microsoft Dynamics AX, GP, NAV, SL from Microsoft
• mySAP from SAP
• Oracle e-Business Suite from Oracle
• Orlansoft Core Enterprise from Orlansoft Data System
• QAD Enterprise Application from QAD Inc

All other product or company names appearing in this publication are used for
identification purposes only and may be trademarks of their respective owners.

5
 2. Why students should have
ERP Knowledge?

Why
Why students
students should
should have
have ERP
ERP Knowledge?
Knowledge?

There are 3 reasons, why Accounting students

should have ERP Knowledge:

1. ERP is set of Best Practices

2. Some of Accounting Activities are
automatic in ERP.
3. The new role of Accounting Professional in
company that has ERP.

6
1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Business Process of Wholesale-Distribution Industry
Operations Financials

Procurement Goods Receive

Receiving Supplier
Invoice

General
Cash
Ledger &
Inventory Management
Financial
Management Statement
Order to Cash

Sales Shipment Invoicing AR Collection

This presentation slide can be downloaded from www.orlansoft.com

1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Sample of Best Practices
Business Process of Sales Order Processing
Sales Administrator Credit Control

Receive Order Confirm to Ask Credit

Review
from Customer customer: Control to
Credit
(Phone, Fax, Additional release the
History
email, etc) Order? Order

Create Approve Confirm to No Release

Sales Order Sales Order customer that Order?
(SO) (SO) order is
cancelled
Yes
Yes End Approved
If Yes
Blocked Credit
AlertSO#1
by Credit Exception
is shown Print
Issues
Approved SO
No No Sales Order 0

AlertSO#1 = There is an outstanding order for

same item from this customer 2

7
1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Create SALES ORDER and view Stock On Hand & Available

• Available =
On Hand – Outstanding SO
• Net Stock =
Available + Outstanding PO

Hypothetical
Hypothetical data
data with
with actual
actual set-up
set-up

1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Flexible Price List:
Sales Price Management • Validity date
• Price by Currency
• Multi level discount
• Discount by Quantity,
Unit of Measurement,
Term of Payment.
• Single or Mix Item Bonus

Hypothetical
Hypothetical data
data with
with actual
actual set-up
set-up

8
1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Credit Management

• Customer credit
limit & maximum
overdue days
with tight
integration to
collaterals and
Sales Order
Approval
• Multiple term of
payment with
tight integration to
sales price
management

1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Sales Order Approval

• Customer credit
limit & maximum
overdue days
with tight
integration to
collaterals and
Sales Order
Approval

Hypothetical
Hypothetical data
data with
with actual
actual set-up
set-up

9
1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices
Monitoring Sales Order Status

Hypothetical
Hypothetical data
data with
with actual
actual set-up
set-up

1.
1. ERP
ERP is
is set
set of
of Best
Best Practices
Practices

Procure to Pay

Procurement Goods Receive Cash

Receiving Supplier Invoice Management

example of best practices in procure to pay:

• All user’s requests should create Purchase Request in ERP
objective?
• All Purchase Orders to Supplier should have Approved Purchase
Request
objectives?
• Goods Receiving in Warehouse from Supplier should be matched to
Purchase Order
objectives?
• Supplier Invoice receipt only for Received Purchase Order or Purchase
Down Payment
objectives?
• Payment to supplier will be matched to Supplier Invoice and Purchase
Order
objectives?
This presentation slide can be downloaded from www.orlansoft.com

10
2.
2. Some
Some of
of accounting
accounting activities
activities are
are automatic
automatic

a. Journal of Transactions
>90% journals are automatically generated by ERP System. Some of them are :
• Purchase & AP Journals
• Sales & AR Journals
• Cash/Bank Receipt & Disbursement Journals
• Inventory Journals (FG, WIP, Material
Consumption, Cost Variance) and Inventory
Adjustment Journals
• Fixed Assets on Journals (including depreciation)
• ……and many more…..

2.
2. Some
Some of
of accounting
accounting activities
activities are
are automatic
automatic
a. Journal of Transactions
example of system generated journals:
Transaction code Journals
Purchase Receipt Db. Inventory
Cr. Purchase uninvoiced
Purchase Invoice Db. Purchase uninvoiced
Db. VAT in
Cr. Account Payables
Sales Shipment Db. Shipment uninvoiced on sales
Cr. Inventory unit price ?
Sales Invoice Db. Account Receivables
Cr. Sales
Cr. VAT out
Db. Cost of goods sold
Cr. Shipment uninvoiced

11
2.
2. Some
Some of
of accounting
accounting activities
activities are
are automatic
automatic

b. Some Automatic Processes of Calculation

• Cost per unit of Material, WIP, and FG

(Average, FIFO, LIFO, Standard)
• Cost of Goods Sold
• Cost Variance
• Realized and Unrealized Forex Gain/Loss
• Credit Limit and Overdue invoices
• Cash/Bank Balances
• Posting of Journals
• ……. etc…

2.
2. Some
Some of
of accounting
accounting activities
activities are
are automatic
automatic
c. Reports
Real time information (customized reports) are can be
retrieved and easy to shared:
• Financial Statement (Balance Sheet, Income Statement,
Cash Flow) for each company or consolidated.
• Profitability Analysis
by Product Group, Sales Group, Branch, Business Unit ….etc.
• Sales Performance Analysis
by ProductID or Group, CustomerID, Sales RepID…etc.
• Inventory Analysis Reports
• Aging of Account Receivables and Account
Payables
• Daily Cash Bank Reports
• Bank Reconciliations
• …… etc..

12
The
The New
New Role
Role
The New role of accounting professionals in company is
providing innovative planning and analytical support
to business units and company.

SUMMARY

13
Example
Example of
of implementation
implementation of
of Accounting
Accounting
Knowledge
Knowledge in
in ERP.
ERP.
This presentation slide can be downloaded from www.orlansoft.com
ERP Benefits Accounting Knowledge
1. Integrate users, processes and data in • Effective internal control,
centralized database to help minimize Standard Operating Procedure/SOP
redundant data entry.
2. Unify business operations on single • Effective internal control,
platform by providing a single view of Standard Operating Procedure/SOP
master data (such as customers,
suppliers, items, asset-codes) and
access to same data.
3. Streamline operation by reducing: • Journals (inventory valuation, cost accounting,
• Transaction cost and processing time fixed assets, etc).
• Cost calculation processing time. • Tax.
• Monthly closing time.
4. Provide tools to enhance control. • Effective internal control,
Standard Operating Procedure/SOP

5. Real-time and easy to access decision • Analysis of Financial Statement

support information from
single source of truth.

ERP Song

THANK YOU
Next:
Next: case
case study
study of
of Ancol
Ancol Financial
Financial Integration
Integration

14
 At starting period

1. Cost efficient
2. Globalization

At implementation period

3. Not a ‘trouble-maker’ in company

ERP has been go-live

4. Execution of strategies
5. Truly integrate the company

THANK YOU

Next:
Next: case
case study
study of
of Ancol
Ancol Financial
Financial Integration
Integration

This presentation slide can be downloaded from www.orlansoft.com

15
 www.ancol.com

Sejarah Ringkas
PT Pembangunan Jaya Ancol Tbk, merupakan
perusahaan yang bergerak dalam bidang usaha
Pariwisata dan Property, yang berdiri mulai tahun 1966
bernama Badan Pelaksana Pembangunan ( BPP ) Proyek
Ancol.
Pada tanggal 10 Juli 1992 status BPP Proyek Ancol
ditingkatkan menjadi PT Pembangunan Jaya Ancol.
Pada tanggal 2 Juli 2004 PT Pembangunan Jaya Ancol
tercatat sebagai perusahaan Terbuka di Bursa Efek
Jakarta.
Luas kawasan yang dikelola Perseroan saat ini sebesar
552 ha.

www.ancol.com

16
Struktur
Kepemilikan
Pemda DKI PT. Pembangunan Jaya Masyarakat
72 % 18 % 10 %

PT. Pembangunan Jaya Ancol, Tbk

PT. Taman Impian Jaya Ancol PT. Philindo

99,99 % 50 %

PT. Seabrezz Indonesia PT. Jaya Bowling Indonesia

95,20 % 16,75 %

www.ancol.com

Struktur
Organisasi

www.ancol.com

17
 Unit-
Unit-unit
bisnis di Ancol

www.ancol.com

Penjualan/Pendapatan
di Ancol :
Rekreasi & Resor:
Tiket,
Merchandise,
Sewa,
Hotel,
Restoran,
Kuliner

Property:
Lahan Kavling & Lot, dll

www.ancol.com

18
 Input Jurnal Penerimaan
sebelum ERP:
Unit bisnis Akuntansi
Daftar
Menerbitkan Invoice Membuat jurnal
penerbitan
pengakuan pendapatan
invoice
Memorial
invoice Jurnal : 1 Voucher
Dr. Piutang Laporan
Cr. Pendapatan Umur
Customer Piutang

Kartu
Rp Membuat jurnal Piutang
pelunasan piutang dan
Update kartu/umur piutang Voucher
Membuat Voucher penerimaan
Jurnal : 2
Penerimaan untuk Kas/bank
Dr. Bank
pembayaran customer Treasury Cr. Piutang Laporan
Umur
Voucher Verifikasi Voucher
Piutang
penerimaan Rekening Bank penerimaan
Kas/bank Kas/bank Kartu
Piutang
Saldo
www.ancol.com Bank

Input Jurnal Penerimaan

setelah ERP:
Unit bisnis Akuntansi
Daftar Memverifikasi
Menerbitkan Invoice Membuat jurnal Akun
penerbitan Pendapatan (akun piutang default)
pengakuan pendapatan
invoice
Jurnal : 1 Laporan Memorial
invoice Dr. Piutang Umur Jurnal Improvement
:1 : Voucher
Cr. Pendapatan Piutang Dr. Piutang
1. Jurnal pengakuan pendapatan
Laporan dibuat
Kartu Cr. otomatis,
Pendapatan
akuntansi hanya verifikasi
Umur akun
Customer Piutang 2. Laporan umur piutang & kartu
Piutangpiutang
menjadi tanggung jawab unitKartu
bisnis
Rp Piutang
Improvement : jurnal
Membuat
1. Jurnal
pelunasan piutangbank
dan dibuat otomatis,
Jurnal : 2 2. Laporan
Update kartu/umur umur piutang & kartu
piutang
Membuat Voucher
Dr. Bank piutang menjadi tanggungVoucher
jawab unit
Penerimaan untuk
Cr. Piutang bisnis penerimaan
pembayaran customer Jurnal : 2
3. Akuntansi tidak membuat jurnal atau
Kas/bank
Dr. Bank
Treasury dengan kata lain ada 1 proses yang
Voucher Cr. Piutang Laporan
berkurang.
penerimaan Umur
Kas/bank Verifikasi Voucher Piutang
Laporan Rekening Bank penerimaan Kartu
Umur Kas/bank Piutang
Piutang
Kartu Saldo
Piutang Bank

19
Input Jurnal Pengeluaran
sebelum ERP:
Unit bisnis Akuntansi
Menerima penagihan Daftar penagihan Membuat jurnal
dari supplier dari Supplier pengakuan Biaya/ Aktiva
Memorial
Jurnal : 1
Membuat Voucher Voucher
Dr. Biaya/ Aktiva
Pengeluaran untuk Cr. Hutang Laporan
Pembayaran kepada Umur
supplier Hutang
Membuat jurnal
Voucher pelunasan hutang dan Kartu
pengeluaran Update kartu/umur hutang Hutang
Kas/bank
Treasury
Jurnal : 2
Invoice Voucher Dr. Hutang
penagihan Verifikasi pengeluaran Voucher
Rekening Bank Cr. Bank pengeluaran
Kas/bank
Kas/bank

Saldo Laporan
Bank Umur
Hutang
Rp
Kartu
Hutang
www.ancol.com Supplier

Input Jurnal Pengeluaran

setelah ERP:
Unit bisnis Akuntansi
Menerima penagihan Daftar penagihan Membuat
Memverifikasi
jurnal Akun
dari supplier dari Supplier Biaya/
pengakuan
AktivaBiaya/
(akun Aktiva
hutang default)

Laporan Improvement : Memorial

Jurnal : 1
Membuat Voucher Umur 1. Voucher
Dr. Jurnal
Biaya/ pengakuan
Aktiva Biaya/Aktiva dibuat
Pengeluaran untuk Jurnal : 1
Hutang otomatis,
Cr. akuntansi hanya verifikasi Laporan
Hutang akun
Pembayaran kepada Dr. Biaya/ Aktiva
2. Laporan umur hutang & kartu hutang Umur
supplier Cr. Hutang Kartu menjadi tanggung jawab unit bisnis Hutang
Hutang
Voucher Membuat jurnal
Kartu
pengeluaran pelunasan hutang dan
Hutang
Kas/bank Update kartu/umur hutang
Treasury
Invoice Voucher Improvement :
penagihan Verifikasi 1. Jurnal Voucher
Rekening Bank
pengeluaran Jurnal bank
: 2 dibuat otomatis,
Kas/bank 2. Laporan umur pengeluaran
hutang & kartu
Laporan Dr. Hutang
hutang Kas/bank
Umur
Jurnal : 2 Cr. menjadi
Bank tanggung jawab unit
Hutang bisnis Laporan
Saldo Dr. Hutang 3. Akuntansi tidak membuat jurnal
Umur
Kartu Bank Cr. Bank atau dengan kata lain ada 1Hutang
proses
Hutang yang berkurang.
Rp
Kartu
Hutang
Supplier
www.ancol.com

20
 TERIMA KASIH

www.ancol.com

21