ANALISIS IMPLEMENTASI APLIKASI SAP TERHADAP PENCATATAN ASET TETAP PADA PT. KAI (PERSERO) MEDAN

Abstract

Fixed assets in accounting are tangible assets that are held for use in the production or supply of goods or services, for return to other parties or for administrative purposes, and are expected to be used for more than one period. An integrated information system is a necessity to help solve problems in a company. The SAP (System Application and Processing) application is one application that is able to provide solutions to these problems. SAP (System Application and Processing) is one of the applications developed to support organizations in carrying out operational activities, so that companies can identify weaknesses that must be improved. PT. Kereta Api Indonesia (Persero Medan is an independent Indonesian State-Owned Enterprise, providing rail transportation services. PT. Kereta Api Indonesia (Persero) has used the SAP system in recording Fixed Assets. Even though it has used the SAP application system, errors still occur in recording fixed assets. The purpose of this study is to determine the recording system of fixed assets using the SAP (System Application and Processing) application. To obtain primary data the author conducted field research by coming directly to the company to conduct interviews with finance staff to obtain data fixed assets at PT. Kereta Api Indonesia (Persero). Based on the results of the research conducted, it can be seen that the accounting system in recording the fixed assets of PT. Kereta Api Indonesia (Persero) Medan is adequate and the recording of fixed assets has used the SAP (System Application) application system. and Processi ng). The author suggests that before entering into the SAP system, manual recording such as a guard book should be carried out so that it becomes a correction before entering the input into the SAP system.