The objective of research is to evaluate the accounting system of fuel sale in
Depot Boyolali of PT. Pertamina (Persero)in order to be consistent with the
company’s standard operating procedure.
Theprocedure of achieving the research objective is tocompare the theory
and implementation of fuel sale system and the company’s standard operating
procedure.
The result obtained from the research conducted in Depot Boyolali of PT.
Pertamina (Persero)is that the implementation of fuel sale system has not been
consistent with the predefined Standard Operating Procedure (SOP)and there are still
many documents not authorized by the concerned division.
The conclusion of research is that the fuel sale system in Depot Boyolali of
PT. Pertamina (Persero)has been good enough. But, based on the evaluation the
writer had conducted,some weaknesses are foundincludingthe Transportation
Division still make scheduling manually that should be done by the Sale Service
Division and the absence of authorization system for the related documents in the
implementation of fuel sale system. This is really harmful for the company’swealth
thereby affecting the cash revenue.
For the fuel sale system the implementation of fuel sale systemundertakes
proceeds well, the writer recommends the Transportation Division not to make
scheduling of fuel delivery manually, document authorization used in the fuel sale by
the related division and the establishment of internal supervisor function so that there
is no deviation that can threaten the company’s wealth in the sale system and the
activity conducted becomes more effective and efficient.
Keywords : Accounting Syste
