Kathrin Kathrin, Dheny Biantara, Sri Handayani


The aims of this research are to find out (1) the changing process of standard operating procedures (SOP) in the account payable section that are in accordance with the standards in the accounting system SAP Business One (SAP-B1), (2) the changing process of standard operating procedures (SOP) in the account receivable section that are in accordance with the standards in the accounting system SAP Business One (SAP-B1). This research was a case study at PT. Dekoramik Perdana and used qualitative explanatory research method. The samples is account payable section and account receivable section at PT. Dekoramik Perdana, obtained from the purposive sampling method. The data collection techniques used in this research were observation, interview, and document. The data that being analyzed are the SOPs and the SAP-B1 system in account payable and account receivable sections. The results of this research show that the SOPs in account payable section and account receivable section are going through a lot of improvement in accordance with the implementation of the SAPB1 system. Start with the Job Descriptions, then the SOP migration, and finally the SOP of SAP-B1 system. With the implementation of the SAP-B1 system, the workflows in the SOP for account payable section and account receivable section have become more organized and also supported by explanations regarding the documents needed during the work process. However, there are some tasks that do not use the SAP-B1 system such as commission calculation and goods costing calculation but they are still written in the SOP. 

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