Penyusunan Standar Operasional Prosedur (SOP) Reimbursement dan Piutang Karyawan di CV X

Abstract

CV X merupakan usaha pabrikasi rekayasa mekanis dengan tantangan dalam pengelolaan reimbursement dan piutang karyawan yang akuntabel dan akurat akibat ketiadaan Standar Operasional Prosedur (SOP). Hal ini menyebabkan invalid dokumen dasar pencatatan transaksi dan inefisiensi biaya perusahaan yang menunjukkan lemahnya pengendalian internal. Penelitian ini bertujuan menyusun SOP reimbursement dan piutang karyawan dengan mengacu pada komponen pengendalian internal COSO (Committee of Sponsoring Organizations of the Treadway Commission). Penelitian dilakukan dengan teknik wawancara, dokumentasi, dan studi pustaka, serta dianalisis dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan ketidaksesuaian pelaksanaan sistem otorisasi dan prosedur pencatatan dalam proses reimbursement dan piutang karyawan di CV X, sehingga output penelitian berupa SOP reimbursement dan piutang karyawan. Hasil uji coba penerapan kedua SOP tersebut menunjukkan bahwa administrasi keuangan terkait reimbursement dan piutang karyawan menjadi lebih terorganisasi, serta meminimalisasi risiko kerugian perusahaan dan ambiguitas dalam prosedur kerja.

CV X is a mechanical engineering fabrication enterprise that faces challenges in accountability and accuracy in managing employee reimbursements and employee receivables due to the absence of Standard Operating Procedures (SOP). This condition leads to invalid supporting documents for transaction recording and cost inefficiencies, indicating weak internal control. Therefore, this study aims to develop SOPs for reimbursement and employee receivables by referring to the internal control components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research was conducted through interviews, documentation, and literature study, and analyzed using a descriptive qualitative approach. The findings reveal inconsistencies in the implementation of authorization systems and recording procedures in the reimbursement and employee receivable processes at CV X. Consequently, the study produced SOPs for both processes. Trial implementation of the SOPs demonstrated improved financial administration, reduced risk of company losses, and minimized ambiguity in work procedures.