INTERNSHIP REPORT

NEW VEHICLE UNIT STOCK OPNAME PROCEDURE

PT ASTRA INTERNATIONAL TBK. TSO AUTO 2000 MALANG
SUTOYO
FARID NUR ARIFIN
NIM. 125020300111006

Prepared as one of the Requirements for

Evaluation of the Implementation of Internship Report

ACCOUNTING DEPARTEMENT
ECONOMICS AND BUSINESS FACULTY
UNIVERSITY OF BRAWIJAYA
MALANG
201

APPROVAL PAGE
Title

: NEW VEHICLE UNIT STOCK OPNAME PROCEDURE PT

ASTRA INTERNATIONAL TBK. TSO AUTO2000 MALANG SUTOYO

Compiler :
Name

: Farid Nur Arifin

NIM

: 125020300111006

Faculty

: Economics and Business

Departement : Accounting
Concentration : Tax Accounting

Has been evaluated and found eligible to be accepted as an Internship Report.

Malang, December 2015

Approved by Supervisor,

Prof. Eko Ganis Sukoharsono, Ph.D., CSRS.

NIP. 19641203 200312 1 001

Internship Student,

Farid Nur Arifin

NIM. 125020300111069

PREFACE
In the name of Allah SWT, the author would like to say thanks to God,
because only with Gods help, bless, and mercy, the author can finish his Internship
Report entitled NEW VEHICLE UNIT STOCK OPNAME PROCEDURE PT
ASTRA INTERNATIONAL TBK. TSO AUTO2000 MALANG - SUTOYO.
The purpose of this report is as an evaluation result of the Internship study.
This report can describe a learning process of writing a report on the results of
practice in work. The author also wish to express his deep and sincere gratitude for
those who have guided in completing this report to :
1.

Mr. Nurkholis, SE., M.Bus., Ph.D., Ak. As Head of Accounting Departement,

Economics and Business Faculty, University of Brawijaya.

2.

Prof. Eko Ganis Sukoharsono, Ph.D., CSRS. As the authors supervisor who
motivates and guides him in finishing this report.

3.

PT Astra International Tbk. TSO AUTO2000 Malang - Suyoto family for

accepting and guidance author during the internship.

4.

The author family especially my parents and my sister for always giving
prayer, motivation, and support during the internship.

5.

PT Astra International Tbk. TSO AUTO2000 Malang - Sutoyo who always

give support and unforgotten experience during the internship.
Hopefully, this report is beneficial and would give a positive contribution to

those who needed.

Malang, December 2015

Farid Nur Arifin

CHAPTER 1
INTRODUCTION

1.1

Internship Background
In the development of globalization era, every multinational

company is required to be creative and innovative to face the

business world which is more competitive over time. Every
companys

operation

activities

require

detail

and

perfect

management and inspection of the vehicles inventory / stock that

ready to sell. Professional management can involve a good and
accurate records as required. Supplies examination is a very
important managerial functions, because inventory examination or
stock opname involves huge capital investments and affect the
effectiveness and efficiency of the company's activities. Therefore,
an audit of inventory / unit stock is needed to reduce the risk of
error record, loss, anticipating the possibility of fraud and ensure
that the procedure has been implemented properly so it can be one
of reference to make a better business decision in the future.

According to James A. Hall (2001: 10), "accounting information

system is a system that consists of three sub-systems, namely
transaction processing systems, general ledger / financial reporting
systems, management reporting systems."
Mulyadi (2001) defines, "The accounting system is the
organizational forms, records and reports are coordinated in such a
way as to provide the financial information needed by management
in order to facilitate the management of the company."
The above definition explains that the accounting information
system is unitary structures within an entity, such as a business
enterprise that employs physical resources and other components
to transform economic data into the accounting information, with
the aim to satisfy the needs of users of information
Stock opname helps entity for serving information about new
vehicle unit stock. Stock Opname is done primarily for inventory in
the companys warehouse. Stock Opname is usually applicated at
the end of each month or year / period, or shortly before / after the
end of the year. Further observations on Stock Opname.
Inventory Audit in the company can provide such great
benefits for the company to reduce the risk of margin, loss,
anticipating the possibility of fraud and ensure that the procedure

has been implemented properly. Professional management and

adequate examination of the inventory / unit stock is very needed in
order to win competitive business environment.
PT Astra International Tbk - Toyota Sales Operation (TSO)
AUTO 2000 Malang
Opname)

every

- Sutoyo conducts inventory taking (Stock

period.

One

of

Stock

Opname

activities

is

conducting new vehicles stock opname once a month. Each month

the inventory check is done, but in December Company does not do
any Stock Opname for vehicles located in branch office, because it
is conducted nationally by headquarter office. Each branch office
just need to prepare the data needed for the process of vehicles
Stock Opname conducted nationally. The objective of the new
vehicles Stock Opname in AUTO 2000 Malang - Sutoyo is a control
tool / part of the company's internal audit activities and to know the
stock position and stock amount.

1.2. Internship Purpose

The purpose of the internship activities in this industry are:
Professional Internship Program - Profession aims to prepare
students to become professional labor, discipline, creative, and
honest in performing their duties and responsibilities. And can apply

the knowledge and improve skills acquired in college and increase

real business knowledge.
1.3 Internship Benefit
1.3.1 For Students
a. A medium to apply the theoretical knowledge gained in the lectures
into practice in the field.
b. Able to know more about the science application that
has been received during the lecture.
c. Able to test the ability of self on knowledge that has
been gained.
d. Improving skills and personal creativity.
1.3.2 For Accounting Departmen
a. As an input evaluation toward the correlation between
curriculum academic and companys need.
b. As inputs for the improvement of the future curriculum.
c. Establish better cooperation with the company.
1.3.3 For Company
a. as a way between the company and the Faculty of
Economics and Business Brawijaya University for further
cooperation.
b. increasing and

improving

the

quality

of

human

resources (HR) and professional recruitment.

c. As a means to provide consideration in determining the criteria for
manpower needed by institutions/companies concerned, in terms of
human resources produced by the Civitas Academica.

CHAPTER II
ACTIVITY PLAN

Activity plan Internship was created as guidelines for the implementation of

activities. The purpose of this plan is to support the fluency process of the
implementation of Internship with precisely target and achieve maximum results.
With the activity plan, the author have an idea of what things should be done during
the process of implementation of the Internship.

2.1 Place and Time of Implementation

In accordance with the ability of students obtained, it is
expected that the target activity in the industrial internship is to
improve the capabilities and skills so as to facilitate students in
optimizing skills and apply the theories held in Accounting and other
supporting fields.
This internship activities carried out by PT Astra International
Tbk - Toyota Sales Operation (TSO) AUTO 2000 Malang Sutoyo
held for eight weeks from the date of July 27, 2015 to August 27,
2015. Six days working time that has been set for weekdays from
Monday to Saturday was as follows:
Start: At 08.00 am
Rest: At 12:00 to 13:00 pm (Friday Only, 11:30 to 13:00 GMT)
End: At 17:00 pm, a special Saturday 12.00

2.2.Activity Plan of Internship

The series of activities to be carried out during the implementation of the
Internship at PT Astra International Tbk - Toyota Sales Operation (TSO)
AUTO 2000 Malang Sutoyo arranged in this activity plan. This plan was made
in the hope can help expedite the process of Internship to be performed for 25 (twenty
five) working days.
1. In the first week, the author plan to make adjustments to the environment in
which author carry out Internship. Activities that will be the author do in the
first day of work is to get acquainted with all employees in PT Astra
International Tbk - Toyota Sales Operation (TSO) AUTO 2000
Malang Sutoyo. Then the author will learn about the System and
procedure of work in the PT Astra International Tbk - Toyota Sales
Operation (TSO) AUTO 2000 Malang Sutoyo in accordance with
the direction of the Supervisor.
2. In the second, third, fourth and fifth week author plans to begin implementing
the work practices to assist the work presented by the Supervisor.

Summary Activity Plan of Internship

Weeks

No

Activity Plan

Learning about tasks and organizational

II

III

IV

structure, system and procedure of PT

Astra International Tbk - Toyota
Sales Operation (TSO) AUTO 2000
Malang Sutoyo
2

Implementing work practices in PT Astra

International Tbk - Toyota Sales
Operation

(TSO)

Malang Sutoyo

AUTO

2000

PART III
INTERNSHIP ACTIVITIES

3.1 General Discription

1. The Company History
PT. Astra International Tbk is a multinational company produce automotive
Toyota brand PT. Astra International Tbk established since February, 20 th 1957 by
Mr William Soerdjaja with his sibling. PT. Astra International or widely known as
Astra Group is one of the largest business group in Indonesia. After years, PT. Astra
International grows rapidly and become the largest distributor and automotive
producer in Indonesia. Their business partners are well spread around the world,
mostly in Japan such as: Toyota, Daihatsu, and Isuzu.
AUTO 2000 is a sub-company of TAM (Toyota Astra Motor). In Indonesia,
main dealer of Toyota are spreading around the country, such as: AUTO 2000 located
in East Java, Nasmoco in Semarang, Hajji Kalla in Sulawesi, Hasrat Abadi in Papua,
and Agung Automal in Kalimantan.
AUTO 2000 is a network of sales, maintenance, repair, and supply of spare
parts services fully managed by PT. Astra International Tbk. At the present, AUTO

2000 is Toyota largest main dealer in Indonesia. AUTO 2000 has contributed around
70 80% of Toyota sales in Indonesia.
In their business activities, AUTO 2000 has an affiliation with PT. Toyota
Astra Motor which is the only official partner of Toyota brand in Indonesia. AUTO
2000 established since 1975 by the name Astra Motor Sales, in 1989 it changed to
AUTO 2000.
In Indonesia, AUTO 2000 has branches around the country (except: Sulawesi,
Maluku, Papua, Jambi, Riau, Bengkulu, Central Java, and Yogyakarta). AUTO 2000
has 145 outlets in Indonesia consist of 72 direct outlets and 73 indirect outlets. AUTO
2000 also has 48 workshops in South East Asia and supported by 596 official
partshops.
AUTO 2000 Malang started in 1997 as Astra Motor Sales Malang as a branch
representative of Astra Motor Sales Surabaya. In their early, Astra Motor Sales
Malang just consist of two department:
1. Sales Department, in charge of selling the Toyota vehicles
2. Part Department, served in the procurement and marketing of auto parts
Toyota Malang and surroundings.
In 1982, PT. Astra Motor Sales Malang change its status became officially PT.
Astra Motor Sales which directly under Astra International Inc. Jakarta management.
This expansion makes a change structurally within and created some new divisions
such as:

1. Sales Department
2. Part Department
3. Service Department
4. Administration Department
In this year, the new company also has its own office located at Jl. Letjen
Sutoyo No. 25 which is today still stand. In 1985, PT. AMS changed its name became
PT. Astra International Inc Toyota Division then in 1991 changed again became Auto
2000.

2. Location of the Company

The location of the company is one of important thing. To have it accessible
for customers is an important advantage for the company. It also have an effect on
marketing process to attract the customers, so it need to be considered carefully.
PT. Astra International Tbk Auto 2000 Malang choose their head office in Jl.
Letjen Sutoyo because it located in the middle of the town so it can be easily
accessible for customers and not far away from its branch in Pasuruan and
Probolinggo.
3. Vision, Mission, and Purpose of the Company
A company must have a vision to determine future leader of the company. A
vision is long term goal and idealist. Vision is used to determine ideology and
principal of the company. The success of Auto 2000 is not only can be achieved by
their product advantage or the precision of marketing strategies but also their vision
to win the automotive business competition. Auto 2000s vision is become the best

automotive dealer in Indonesia with world class quality service. Auto 2000 become
the largest dealer in Indonesia because they could win competition in automotive
business.
In every vision, there is always missions for running the company. The
missions of Auto 2000 is:
1. Become the leader market of Toyota brand.
2. Give the best service for the customers.
3. Create a economical profits for the stakeholders.
4. Provide a safe and comfortable environment for the employees.

Auto 2000 Sutoyo Malang has company purposes inside their organization
such as:
1. General Purpose
Incerase the quality of their services including unit services. In this purpose,
the administration process must be fast and accurate. With faster response, customers
will be more satisfied.
a) Short Term Purpose
1) Increase sales volume.
2) Make a reasonable profit.
3) Improve

work

procedure

of

sales

administration

computerization to support another activities.

unit

with

4) Increase the number of companys amenities and facilities to improve

the quality of the services.
b) Long Term Purpose
1) Maintenance company performance
2) Sales expansion

4. Organization Structure
The organizational structure is a framework that describes their collectivity
nad functionality also their respective authority and responsibility limits, for create an
effective working pattern to achieve the goals of the organization. With the
organizational structure, the duties and responsibilities of the employee can be detail
described so that every employee to know the extent of their authority and
responsibility. In its organizational structure, PT. Astra International Tbk - TSO
AUTO 2000 Malang Sutoyo applying line-shaped organizational structure and staff.
The following organization structure of Astra International Tbk - TSO AUTO 2000
Malang Sutoyo:

Organization Structure of

PT. Astra Internasional Tbk TSO AUTO 2000 Malang - Sutoyo

Head of Branch
CRC (Customer
Relation
Coordinator)
Head of

Head of
Cashier

Partman

Administrat
ion Unit

Head of
Instructure
PDS

Supervisor
Sales
Unit/
Counter
Sales

THS
Administrat
ion Service

Foreman

Administras
tion Part
Indirect/Loc

Mechanic
Job
Description
Mechanic

Store
and
Source : Administration
of PT. Astra International Tbk - TSO
AUTO 2000 Malang
Administrat
Sutoyo, 2015ion
PGA
(Personal

The duties and responsibilities of each part in PT Astra International Tbk

-TSO Malang Sutoyo AUTO 2000 is as follows :
1. Head of Branch
a. As the main leader of the staffs of PT. Astra International Tbk - TSO AUTO
2000 Malang-Sutoyo responsible for the progress of PT Astra International
Tbk - TSO AUTO 2000 Malang Sutoyo.

b. Responsible for the operations of PT Astra International Tbk -TSO AUTO

2000 Malang Sutoyo.

2. Sales Supervisor or Supervisor Unit

a. Responsible to the Head of Branch.
b. Responsible for the sales of the product.
c. Responsible for the supervision.
d. Responsible to plan promotional activities.
e. Responsible to establish special programs.
f. Collaborate with other companies.

3. Head of Workshop
a. Responsible to the Head of Branch
b. Responsible for all the cars repairs, services and replacement of vehicles spare
parts.
c. Advise the customer what to do in the repair process and any damage that
occurs in the vehicle.

4. Head of Parts
a. Responsible to the Head of Branch.
b. Responsible for all spare parts in the warehouse.
c. Responsible for the expenses of spare parts.

5. Head Admin
a. Responsible for the sales of vehicles.
b. Supervise and monitor the work progression of Administration Unit and
Salesman.

6. Administration Unit
a. Responsible for the activity that occurs on the unit, including on vehicle unit
sales and sales activities.
b. In charge of paperwork associated with the vehicle. Administrative unit
responsible for the amount of stock available.

7. Personnel General Affair

a. Responsible for personnel administration which also takes care of the
attendance, and employees payroll.
b. Sending report about workshop activity, workshop performance, oil purchase,
the composition of man power, and Daihatsu purchasing data to the Astra
International service department in a monthly periodic.

8. Material Admin
a. Maintain the availability of materials and oil required by mechanics.

b. Provide materials and others to mechanics according with the request written
in Workshop Work Order (PKB).
c. Creating any materials and other purchase which needed by the workshop.

9. Local Purchase
a. Responsible for the supply of raw materials in the warehouse.
b. Provide the raw materials required by the planning department in accordance
with the needs of the order.

10. Cashier
a. Accept the form of work and do the sorting task for each purpose (claim,
internal service, free service)
b. Count the number of appropriate bill form PKB (Workshop Work Order)
c. Create invoices or receipts workshop then handed over to the cashier.

11. Customer Service Relation Officer

a. Responsible to the Head of Branch.
b. Responsible for vehicle sales.
c. Responsible for all office equipment.
d. Responsible for all marketing activities.

12. Instructor
a. Responsible to the head of the workshop.
b. Develop technical skill of mechanics, in accordance with the planning and
needs to improve the quality of workshop service.

13. Salesman
a. Responsible to the sales supervisor.
b. Responsible for the sale of the product.
c. Run special programs.
d. Run promotional activities.

14. Sales Counter

a. Responsible to the sales supervisor.
b. Responsible for the sale of the product.
c. Run special programs.
d. Run promotional activities.

15. Foreman
a. Responsible to the Head of the Workshop.
b. Responsible for the work of technicians / mechanics.

16. PTM (Division of Labor Mechanic)

a. Responsible to the Head of the Workshop.
b. Responsible for the mechanics tasks order.

17. Administration Service

a. Responsible for all service activities.
b. In charge of paperwork related to the cost of the payment of completed
vehicles service.

18. Coordinator of the THS (Toyota Home Service)

a. Responsible to the instructor.
b. Responsible for the THS mechanics.
c. Supervise the work of THS mechanics.

19. PDS (Pray Delivery Stock)

a. Responsible to the instructor.
b. Responsible for the cars are ready to be sent to consumers.

20. Partman
a. Responsible to the Head of Part.
b. Provide spare parts for mechanical workshops upon request.

c. Responsible for the spare part stock in the warehouse.

21. Mechanics
a. Responsible for service advisors.
b. Service the car.

22. Mechanical THS (Toyota Home Service)

a. Responsible to the coordinator of the THS.
b. Repair the consumers damaged car directly to consumer demand.

5. Personnel
The number of employees of PT. Astra International Tbk - TSO AUTO 2000
Malang Sutoyo overall amount to 111 people consisting of 98 permanent employees
and 13 outsourcing employees.
6. Employees Quality
Along with the development era, a benchmark of the progress of a company is
not only influenced by financial factors control, but also there must be the control of
human factor or commonly called as the human resources (HR). The quality of
employees will increase with the SDM control. The details of the quality of
employees at PT. Astra International Tbk - TSO AUTO 2000 Malang Sutoyo can be
seen in the following table:

Human Source Data Based on Job Classification

In PT. Astra Internasional Tbk TSO AUTO 2000 Malang - Sutoyo
Per Juli 2015
N
o

Gender
Job

Residence
Total Local

Classification

Commute

Degree
SMP SM

Manager Above

Administration

Sales

31

Mechanic

11

33

20

11

40

40

33

33

Security

Driver

Others

12

14

14

14

(Outsource)
Total

10

111

87

22

D3/
S1-2
4

10
31

57

52

4
Source : Administration of PT. Astra International Tbk - TSO AUTO 2000 Malang
Sutoyo, 2015

7. Business Operation

PT. Astra International Tbk - TSO AUTO 2000 is a company engaged in the
automotive bussiness. The business of PT. Astra International Tbk - TSO AUTO 2000
includes vehicle unit sales of new cars, repair and maintenance of vehicles (periodic
service), as well as in the field of body repair (addressing defects vehicle, such as
scratches and dents)
8. Products
The products marketed by PT. Astra International Tbk - TSO AUTO 2000 to
the current total of 14 brands, with one brand new products are launched . Here is a
list of products sold in PT Astra International Tbk - TSO AUTO 2000 Malang
Sutoyo :
1. Toyota Agya
2. Toyota All New Vios
3. Toyota All New Corolla Altis
4. Toyota All New Camry
5. Toyota Etios Valco
6. Toyota Yaris
7. Toyota Kijang Innova
8. Toyota New FT 86
9. Toyota Fortuner
10. Toyota Alphard
11. Toyota Hi-Ace
12. Toyota Land Cruiser
13. Toyota Rush

14. Toyota Nav 1

15. Toyota Avanza
16. Toyota New Hilux
9. Promotion
To offer a variety of Toyota's products as well as supporting a wide range of
its spare parts, PT . Astra International Tbk - TSO AUTO 2000 Malang Sutoyo use
multiple media campaigns through electronic and print media, meeting customers and
door to door method. Here is the electronic media and print media are used to
promote its products :
1. Television
2. Exhibition
3. Internet
4. Newspaper
5. Banner
6. Billboards

10. Distribution
Before launched into the market, the supply of machines are imported
directly from Japan, and the cars imported from Karawang as a center for Astras
product assembly in Indonesia. While the company was in Malang is one of
distributor branch of Toyota in Indonesia. Regional product marketing by PT. Astra

International Tbk - TSO AUTO 2000 spread from Sumatra, Java, Bali, Kalimantan
and eastern Indonesia.
11. Price
One of car purchase procedures at PT. Astra International Tbk TSO AUTO
2000 Malang Sutoyo is customer must meet the requirements set by the company,
either by cash or credit purchases.
If it cash purchase, the buyer simply provide an identity card or ID card and
family card. Meanwhile, if the purchase is made on credit, the buyer must prepare
KTP, family card, salary slip, 3 months electricity account, NPWP, and the amount of
arrears or credit paid in accordance with an advance paid.
PT. Astra International Tbk - TSO AUTO 2000 Malang Sutoyo provide
leasing for customers who want to buy a product on credit with certain provisions. In
addition, PT. Astra International Tbk - TSO AUTO 2000 Malang Sutoyo also have
certain policies in dealing with customers who are less satisfied with the product
purchased or customers who do not forward the purchase after making an advance
payment or Down Payment (DP), so in this case raises refund (DP) to customers.

3.2 Internship Activities

Date
27 July

28 July

Activities

Archive The Delivery Order

Sort files to be archived and sorted according to date.

Archive and sort out the new vehicle invoice.

Separate invoicing spare

part based

on sales, customer and store ownership. Then

record

to

the invoice part book sales

29 July

Send spare part invoice to the customer

Completing vehicle invoice for vehicle registration (STNK and
BPKB),

include copy of

then inputted into the

30 July

31 July

ID card, families
TDSM (Toyota

card,

and

Dealer Service

Management) system
Grouping the spare parts Invoice by customers and delivery date.

Send

the customer's name and sending through the mail.

check the cancelled Vehicle Order Letter because changes of the

the

invoice

billing receipt in

accordance

with

type of vehicle

1 Aug

Record cancelled Vehicle Order Letter in the Vehicle Order

Letter Book and was given the description "Cancel".

Record and match the number of Vehicle registration (BPKB and

STNK), and Unit Vehicle Stock.

(BPKB and STNK), and license plate number of vehicle.

Sunday

2 Aug
3 Aug

Check the Vehicle Order Letter with the the vehicle registration

Separate

the shipping spare

parts

invoice based

on sales, store customer and date of shipping.

4 Aug

5 Aug

Record to the invoice part book sales

send the invoice to the spare part customer

Complete discount documents

Record New Vehicle Booking Data Records into TDMS (Toyota

Dealer Service Management) system

Send the
invoice billing receipt in

accordance

with

the customer's name and sending through the mail.

6 Aug

Record the discount claim from customer

Separate spare
part

invoice based

on sales, customer and store ownership.

7 Aug

8 Aug

Record to the part sales invoice book

Sending invoice to the customer through mail

Counting the number of THS (Toyota Home Service) using

Microsoft Excel according the date order and costs incurred

Send the
invoice billing receipt in
accordance
with
the customer's name through the mail
Sunday

9 Aug
10 Aug

Check and record the amount and condition of the spare part.

Order the appropriate spare part needed the next day.

Counting the number of THS ( Toyota Home Service) using Ms.

Excel according the date order and costs incurred

Counting the number of THS ( Toyota Home Service) using Ms.

13 Aug

Excel according the date order and costs incurred

Calculate the vehicle unit with the data from the TDMS

14 Aug

Do stock opname new vehicle by counting the number of the

11 Aug

12 Aug

vehicle, check the vehicle's physical, and matching the number

15 Aug

of vehicle chassis in a warehouse with data from TDMS

Do stock opname new vehicle by counting the number of the
vehicle, check the vehicle's physical, and matching the number
of vehicle chassis in a warehouse with data from TDMS
Sunday

16 Aug
17 Aug
18 Aug

Independence Day

Do stock opname new vehicle by counting the number of the

vehicle, check the vehicle's physical, and matching the number

19 Aug

of vehicle chassis in a warehouse with data from TDMS

Do stock opname new vehicle by counting the number of the
vehicle, check the vehicle's physical, and matching the number
of vehicle chassis in a warehouse with data from TDMS

20 Aug

Create the stock opname report

Record receipts of down payment and repayment of vehicle
purchase into the

21 Aug

register book receipts in

accordance with

the Vehicle order Letter and the method of payment.

Record receipts of down payment and repayment of vehicle
purchase into the

register book receipts in

accordance with

the Vehicle order Letter and the method of payment.

22 Aug

Match

the

amount

of receipts and

note in

the

book

of receipts with the data of TDMS

Sunday

23 Aug
24 Aug

Check the sales cancelled transaction and record to the Vehicle

25 Aug

Order Letter book

Input data related to the cancellation order into the TDMS
( Toyota Dealer System Management)

3.2.2 Evaluation of Internship Activities

1. The documents used in the activities of stock opname this unit are:
a. Data stock units:
The data stock unit is a list of all vehicles owned by units of Toyota's Sales
Operations (TSO) AUTO 2000 Malang. Stock data unit contains the serial numbers of
units of vehicles, the name of the customer (if the vehicle has already bought), the
name of the salesman (if the vehicle has already bought), Sales Operation Number
(SO No.), Delivery Order Number (DO No.), the colour of the vehicle, the location of
the vehicle unit.
b. The Data Stock Units on Hand:
The data stock units on hand is the vehicle serial number data that owned by
Toyota's Sales Operation (TSO) AUTO 2000 that have been at the Auto 2000
Malang-Sutoyo warehouse.

2. Section Involved
In the activities of vehicle unit stock opname was implemented by
independent sections that not directly involved with the activities of the new vehicle
unit sales in the AUTO 2000 Sutoyo Malang. The activities of stock opname unit
vehicles this involves 4 parts. These parts are counter (independent parties who have
been appointed to carry out stock opname), part of the note taker (independent parties
who have been appointed to carry out stock opname), ADH (Head of Administration),
and the head of the branch.
The duties and responsibilities of the section of stock opname vehicle units
are:
1) The counters
a. Responsible to the ADH (administration head) and the head of the
branch about the overall implementation of the activities of the
counting the number of units in stock opname new vehicle unit.
b. Undertake activities count in stock opname new vehicle unit.
c. Checking the physical stock of the existing vehicle units in AUTO
2000 Sutoyo Malang warehouse.
d. Count the number of stock units of vehicles not yet in AUTO 2000
Sutoyo Malang warehouse.

2) Note taker

a. Responsible to the ADH (administration head) and the head of the

branch about the overall implementation of the activities of the
recording the number of units in new vehicle unit stock opname.
b. Record the physical units stock of existing vehicles in Auto 2000
Sutoyo Malang warehouse
c. Creating new vehicle unit stock opnmae report.
d. Creating Physical Units Opname List
e. Make a list of Stock on Hand after stock opname.
3) ADH (Administration Head)
a. be responsible for the procces of the activities of the new vehicle unit
stock opname unit and signed a report of the event and the report lists
the physical unit opname.

4) Branch Head
a. Be responsible for procces of the overall operational activities
especially new vehicle unit stock opname and signed a report of the
event and the report lists the physical unit opname.

3. The Resulting Report

The ruslting report in the activities of New Vehicle Unit Stock Opname of PT
Astra International Tbk. TSO Sutoyo Malang AUTO 2000 is
a. Reports of the Data Stock on Hand (before Stock Opname units)

b. Report Data Physical Stock on Hand

c. Report of New Vehicle Unit Stock Opname
The reports after signed by ADH (Administration Head) and the head of the
Branch, then carried out the process of filling (insert into outner folder) that was later
used for the audit examination material that performed by auditors from the Head
Office.

4. Procedure of New Vehicle Unit Stock Opname

Systems and procedures of New Vehicle Units Stock Opname is starting with
the look of the data from the system, the process of checking the physical units of the
vehicle, the adjustment of the location of the vehicle unit, the preparation of reports
data, and preparation of the data stock units on hand.
Systems and procedures of New Vehicle Unit Stock Opname at PT. Astra
International Tbk TSO Sutoyo Malang AUTO 2000 is as follows:
a. Looks units on hand stock data from the system of one month (for the month
would do stock opname new vehicle unit). TDMS (Toyota Dealership
Management System) is a computerized system that was used by PT Astra
International Tbk TSO AUTO 2000 Sutoyo Malang. This system is used to
input data, activities, and transactions that are in the head office and all
branches of PT Astra International Tbk TSO AUTO 2000.

b. Print out the data stock units on hand from the system. The data stock units on
hand it contains a material number, serial number, customer name, order
number (if the unit is already sold), the name of the salesman (if the unit is
already sold), SO (Sales Order) number, DO (Delivery Order) number, type of
vehicle color, functional location, and serial number of machines.
c. Checking the unit vehicle that was in the AUTO 2000 Sutoyo Malang
warehouse. This process is by seeing one by one the number of the vehicle,
which is already listed on the serial number vehicles data
d. From the results of the data stock units on hand, the stock opname officer
checked number order vehicle units are in AUTO 2000 warehouse, with the
data already obtained from the system (data stock units on hand).
e. After doing a check of the unit that was in the warehouse, the next process is
betran. This process is performed if the vehicle status listed in the system is in
warehose, but the vehicle unit is not actually in warehouse.
f. The next process is the adjustment of the location of the vehicle. This
adjustment process is carried out to classify the status of vehicle units are
already in AUTO 2000 Sutoyo Malang warehouse.
g. After the adjustment of the location, the note taker section print the results
data stock on hand after stock opname procces.
h. Next, the note taker section of unit vehicle stock opname making report of
stock opname units of vehicle.
i. New vehicle stock opname report is for reporting the results of stock opname
unit vehicle physically. Report of the total number of units in AUTO 2000

warehouse, Pasuruan, Probolinggo, and exhibitions, and difference amount of

stock on hand with the systems.
j. Next, compiling data of the physical unit opname on Auto 2000 MalangSutoyo. This data consists of list of chassis number unit in warehouse after
opname, type of vehicle, location of the unit, and description
k. Note taker make tje report of new vehicle units stock opname and stock on
hand report
l. After reports of new vehicle units stock opname and report of physical unit
opname printed and signed by the counter and note taker, both of these files
are submitted along with data the next stock units on hand after stock opname
to the administrative section for signed by ADH (Administration Head) and
the head of the branch as activity approvals new vehicle unit stock opname.
m. The reports put into folders. collected with the results of stock opname reports
from months earlier as audit files for preparation of Head Office audit.
3.2. Problems
In the activities of the internship there are some problems that occur, namely:
1. The

activities

of the intern is

not

always related

to the

accounting

process. This is due on the AUTO 2000-Sutoyo all financial reports should
only be accessed by Accounting Head Office in Jakarta. The Administration
section of Auto 2000 Sutoyo-Malang only responsible for a small part of the
process of accounting firms as a whole.

2. The process of stock opname units at the Auto 2000 Malang-Sutoyo should
only be carried out by the special unit designated by the company so that the
source of data and information is very limited.

3.3 Solution
To resolve the problems that occur, there are some things that are done by the
author, namely
1. Trying to adapt to the environment of the internship
2. Trying to understand the systems and procedures used by the company
3.

Looking for information on the process and procedures of computerized

accounting information system that is used by the company

4. Follow the process of stock opname

5. Learn the process and procedure of stock opname new vehicles that are
applied by the company

New Vehicle Unit Stock Opname Procedure

Flowchart

CHAPTER IV
CONCLUSION

4.1 Conclusion
PT Astra International Tbk Toyota Sales Operation (TSO) AUTO 2000
Malang Sutoyo is a trading company which is engaged in sales, maintenance,
repair, spare parts and providing genuine Toyota product in Malang. Implementation
of internship has provided many benefits and knowledge regarding various matters
related to operational activities of the company, one of them about the system and
procedure of new vehicle uni stock opname. This is the conclusions that can be
derived from the activities of the interned at PT Astra International Tbk Toyota
Sales operation (TSO) AUTO 2000 Malang - Sutoyo:
1. The activities of the new vehicle unit stock opname of PT Astra International
Tbk Toyota Sales Opertaion (TSO) AUTO 2000 Malang Sutoyo done
every single month. But in December was not, the activities new vehicle unit
stock opname by PT Astra International Tbk Toyota Sales Opertaion (TSO)
AUTO 2000 Malang Sutoyo because new vehicle unit stock opname
performed with national scale by the headquarters of PT Astra International
Tbk
2. Procedure of new vehicle unit stock opname of PT Astra International Tbk
Toyota Sales Opertaion (TSO) AUTO 2000 Malang Sutoyo done by taking
the data from the Toyota Dealer Management System (TDMS), physical
checking of the new vehicle unit that was in the warehouse, do the removal

process and adjustment of new vehicle unit locations, compiling reports of

new vehicle unit stock opname, and submit a report to the Head of
Administration and the Head of the Branch to give approval for the new
vehicle unit stock opname

4.2 Suggestion
After doing the internship for 25 working days in PT Astra International Tbk
Toyota Sales Opertaion (TSO) AUTO 2000 Malang Sutoyo there are a few
suggestions that can be given as follows:
1. For The Company
a) PT Astra International Tbk Toyota Sales Opertaion (TSO) AUTO 2000
Malang Sutoyo should divide the task of implementing the activities of the
new vehicle unit stock opname units to independent sections with a clear
separation of tasks to the implementing activities stock opname so one person
not doing two types of work activities in new vehicle unitstock opname
b) PT Astra International Tbk Toyota Sales Opertaion (TSO) AUTO 2000
Malang Sutoyo should carry out new vehicle unit stock opname according
to the schedule that already determined
c) PT Astra International Tbk Toyota Sales Opertaion (TSO) AUTO 2000
Malang Sutoyo must give more attention to officers discipline who engage
in the activity of new vehicle stock opname

2. For Accounting Department of Faculty of Economics and Business of

University of Brawaijaya
a) Preferably to the Accounting Department of Economics and Business
Brawaijaya University must provides direction and guidance to students early
so was not to disturb the planning and implementation of internship activities
b) Accounting Department of Economics and Business Brawaijaya University
should provide guidance and assist fot the students to determining the location
of internship implementation to match the knowlegde and expertise of
students during the college
There are the conclusion and advice that can be given to PT Astra
International Tbk and Accounting Department of Economics and Business
Brawaijaya University so that it can serve as a consideration to make improvements
in the future

REFERENCES

Hall, James, 2011. Sistem Informasi Akuntansi, Edisi Empat, Salemba Empat,
Jakarta.
Mulyadi, 2001. Sistem Akuntansi, Edisi Ketiga, Cetaka Ketiga, Salemba Empat,
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Isnani, Andrew. 2010. Pengawasan Internal Pengawasan Suku Cadang Pada
AUTO2000 Sm Raja Medan. Skripsi. Program Ekstensi Fakultas Ekonomi
Universitas Sumatera Utara. Medan.
Akbar, Oky Fuadillah. 2012. Pengaruh Kepuasan Dan Kepercayaan Terhadap
Loyalitas Pelanggan Toyota Pada Auto 2000 Cabang Sisingamangaraja
Medan. Skripsi. Program Sarjana Fakultas Ekonomi Universitas Sumatera
Utara. Medan.
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http://auto2000.co.id/page/sekilas_auto2000 accesed on October 10 2015.
https://id.wikipedia.org/wiki/Toyota_Astra_Motor accesed on October 10 2015.