PREFACE

Thank God

we pray for the presence of God that has helped

us

accomplish our end of term assignment, the Accounting Information Systems in

the form of module assignment. In the preparation of this work or material,
we know a few obstacles facing us but with His helped finally we can solved our
problems. We also would say thanks to our each beloved parents and some
people that give useful contributing for us:
1.

Mrs Indrianita Anis, SE, Ak, M.Kom who helped us to finish this paper
and alywas guide us patiently.

2. PT. Tirta Investama who helped us to finish this paper as a sources.

3. KU 2010 that always give the support for us and being a nice friends.
They always give motivation for us to do it. They always help with the
our problem.
As human being we know that we can not escape from making mistakes so if in
this working of paper there is some mistaken on writing or mistaken in
providing information to the reader, we hope forgiving us.
Finally we hope that this paper is useful to all reader.

Jakarta, December 2011

Authors

PT Tirta Investama

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TABLE OF CONTENT

PREFACE..............................................................................1
TABLE OF CONTENT.................................................................. 2
CHAPTER I

INTRODUCTION

Background......................................................................... 3
Company Profile................................................................... 4
CHAPTER II ANALYZE THE IMPLEMENTATION
Structure Organizatioin....................................................... 8
Daily Operating Activity....................................................... 9
Audit Committee............................................................... 10
Employee........................................................................ 12
Expenditure Cycle.............................................................. 13
Internal Control................................................................. 14
Data management.............................................................. 15
Document........................................................................ 18
Enterprise Resorce Planning.................................................. 19
CHAPTER III CONCLUSION.......................................................... 22
LITERATURE........................................................................... 23

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CHAPTER I
INTRODUCTION

A. Background
We all know that water is essential to our lives. Water plays a very vital for
life, both today until our future will be. AQUA is a pioneer of the drinking
water industry in Indonesia, everyone would know it. However, if you know the
history of the long road that was pioneered by aqua until now.
Aqua's name has now become a generic name of the product in Package
Drinking Water (bottled drinking water) is similar in Indonesia. Take a look
around us, how many people we encounter the name of Aqua as they were
about to buy bottled drinking water in the shop or store? And note also, there
are buyers who rarely protest when they were given VIT, RON 88 or ADES by the
seller even before they ask for "Buy Aqua one .."
Company History Brand Aqua Beverage
It's probably happened because Aqua is a pioneer of bottled drinking water
business and become the largest manufacturer of bottled drinking water in
Indonesia. Even its own market share currently includes Singapore, Malaysia,
Fiji, Australia, Middle East and Africa. In Indonesia alone, they control 80
percent of sales in the packaging of gallons of bottled drinking water. As for the
overall market share of bottled drinking water in Indonesia, Aqua controls 50%
of the market. Aqua currently has 14 factories spread across Java and Sumatra.

B.Profile of the Company

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Aqua was born the idea of the deceased Tirto Utomo (1930-1994). He initiated
the birth of the industry bottled water (bottled drinking water) in Indonesia
through PT Golden Mississippi on February 23, 1973
Aqua bottled drinking water manufacturers, PT. Golden Mississippi (later named
PT Aqua Golden Mississippi) who take shelter under PT. Tirta Investama
(hereinafter, in this paper will be referred to as the Aqua course, to represent
the corporation manufacturer of bottled drinking water), was established on
February 23, 1973 by Tirto Utomo (1930-1994). His first factory was established
in Jakarta. Since then, the Indonesia began to change fundamentally one habit
to get used to consuming bottled drinking water, buy water.

Danone, a French multinational corporation, ambition to lead global markets

through three core businesses, namely: dairy products, bottled drinking water
and biscuits. For dairy products, Danone now occupies the number one position
in the world with a market share of 15%. As for bottled drinking water
products, Danone is also ranked first claimed to have the world through brand
Evian, Volvic, and Badoit. To be able to maintain itself as the world's number
one manufacturer of bottled drinking water, Danone certainly have to fight
hard to hold the onslaught of Coca-Cola and Nestle.
To add to its strength, Danone began to enter the Asian market, and took over
the two bottled drinking water companies in China. Realizing the power of
small Aqua unspoiled by Coca-Cola or any other corporation, Danone Aqua
hastily approaching. Finally, on September 4, 1998, Aqua officially announced

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the "unification" of both companies and coincided with the turn of the
millennium, in 2000 launched a product labeled Danone Aqua-Aqua. In 2001,
Danone increased its stake in PT. Tirta Investama from 40% to 74%, so that
Danone later became the majority shareholder of Aqua Group.
Aqua Beverage Company History systematically:
1973
PT AQUA Golden Mississippi was established as a pioneer of the first mineral
water company in Indonesia. The first factory was established in Jakarta.
1974
AQUA first production was launched in the form pack sizes 950 ml glass bottle
factory in Jakarta. Price per bottle is Rp.75, 1981
AQUA decided to replace the original raw materials from wells drilled into the
mountain spring water that flows themselves (self-flowing spring).
1984
AQUA second factory was established in Pandaan in East Java, as an effort to
get closer to consumers residing in the region.
1985
AQUA product development in the form of 220 ml PET packaging. This makes
the development of AQUA products become more qualified and more safe for
consumption.

1993

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Organizing Care program AQUA (AQUA Cares), as a step AQUA recycling plastic
bottles into a plastic material that can be reused.
1995
AQUA mineral water plant became the first to apply the system of production
in line at the factory Mekarsari. Processing and manufacturing of bottled water
AQUA done simultaneously. The results of in-line system is newly created AQUA
bottle can be filled with clean water immediately at the end of the production
process., So that production processes become more hygienic
1998
The unification group DANONE AQUA and on September 4, 1998. This step
affects the product quality improvement and putting AQUA as a producer of
mineral water in containers (bottled drinking water) is the largest in Indonesia.
2000
To coincide with the turn of the millennium, launched a product labeled AQUA
Danone-AQUA.
2001
DANONE increases shareholding in PT Tirta Investama from 40% to 74%, so that
later became DANONE AQUA Group's majority shareholder.
AQUA presents a new glass bottles 380 ml on 1 November 2001.
2002
Major floods that hit Jakarta in the early years of moving companies to help
people and also the AQUA own employees are exposed to the disaster. AQUA
won a landslide victory in the arena of Indonesian Best Brand Award. Entry into
force of the Joint Working Agreement [CLA 2002 - 2004] on June 1
2003

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The expansion of production activities AQUA Group

followed by the inauguration of a new plant in Klaten
at the beginning of the year. Efforts to integrate the
company's work processes through the implementation
of SAP [System Application and Products for Data
Processing] and HRIS [Human Resources Information System].

2004
Launch of new logo AQUA. AQUA presents the natural purity of both the content
and outward appearance. AQUA AQUA Splash launches new variants of Fruit,
bottled water types are given essences fruit flavors of strawberry and orangemango. The launch of this product AQUA strengthen its position as a
manufacturer of beverage.
2005
DANONE help tsunami victims in Aceh. On the 27th sept, AQUA produce
MIZONE, nutritious beverage that is a product of DANONE. MIZONE comes in
two flavors, orange lime and passion fruit.

CHAPTER 2

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Analyze The Implementation

Structure of Organization
Company managed by a board of directors consisting of at least 3
members of the board of directors under the supervision of a Board consisting
of at least three Commissioners. The members of the Board of Directors and
the members of the Commissioners were all Indonesian citizens and appointed
by the General Meeting of Shareholders to 5 (five) years.
Currently the composition of the holder of Commissioners and Board of
Directors is as follows.
Board of Commissioners
- President Commissioner
- Commissioner
Board of Directors
- President Director
- Director
- Director
Directors of the Company's Corporate Secretary and assisted by experts from
several disciplines, namely:
- Standardization Sector Quality
- Field Quality Control
- Field of
- Field of Business Development and Export
- Field of Human Resources
In addition each member of the Board of Directors to lead such fields as
follows.
- Production, including the Research and Product Development
- Finance, including the Accounting and Internal Control
- Public Sector, including Human Resources, Legal, and Human Resources

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Daily Operating Activity

1. Water from the river or other springs into 5 micron pre-filter. This tool is
used to filter out particles that are up to a size of 5 microns.

2. From Pre-filter 5 Then enter into the filter to filter particles 1 micron in
size up to 1 micron (parasitic)

3. Ozonation

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4. Taking samples per hour of step number 9.10 and 11 to measure the PH
balance, cleanliness, clarity and balance of minerals.
5. Coliform test on source water every day
6. Coliform conduct weekly tests on final product
7. Perform a thorough physical examination of chemical and every month in
the final product.
8. Conduct an annual inspection for heavy metals in the final product.
9. If the checks every hour for Ozone, pH, cleanliness and clarity. Water
out standards, production lines will be discontinued and the product will
be

issued

and will be checked whether the product is safe for consumption or not.
10.Operators use the clothes made of "Parachute material" and gloves
disinfectant used was given every 15 minutea.
11.Bottles and glasses produced from plastic pallets to be packaged in
bottles and glass the same factory and just before the bottle is filled
with water, it minimize human contact to ensure a high degree of
cleanliness.
12.All bottled water is checked to see if there are defects in the cap and
protective coatings

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13.All materials used are reviewed and approved by the BTC (Beverage
Technology Centre) Danone.
14.Technical support from the bottling line by BTC (Beverage Technology
Centre) Danone
15.The entire process from source to final products are under strict
supervision and accordance with Good Manufacturing Standards even
though Indonesia is rich in springs, but not all of them worthy of being a
source of raw materials for drinking water AQUA. Therefore for AQUA,
hard work to find the best number of water sources throughout
Indonesia, are not main-game.
16.Two bottles of each production will be stored for 2 years and will be
used as samples to assess quality.
17.After 2 years (when the expiry) AQUA will examine the stability of the
product before throw it away.
18.Each glass / bottle / gallon has expired code and date of production
which has been printed, so it can be tracked in the year, month and
date, time, location and production crew.
19.Conduct regular monitoring and inspection of existing products on the
market

These are the products of Aqua :

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Expenditure Cycle

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Internal Audit
PT Tirta Investama goal in conducting internal audits, are:
1. To define audit plans based on Risks Based Audit ( RBA ) existing tools
( include audit universe and annual agenda)
2. To set up KPI for the departement, include KPI for the subordinates.
3. To lead and manage audit assignments ( from planning, execution,
review, reporting, and follow up stages )
4. To manage resources planning for audit staff.
5. To perform testing for the CBUs self assesment tool (known as DANgo)
6. In all assignments, to provide valuable recommendation that are in line
with the CBU strategic objectives.
7. To define development and training plans for internal auditors.
8. To be an effective counterpart for Internal Controller for bussiness
process improvement (including Internal Controls).

Laporan dari masing-masing departemen

Internal Audit Departement
Management Finance
Sesuai
Data storage
Tidak sesuai
pertanggungjawaban
masing-masing departemen
approval IAD
manajemen
finance
Data storage

Internal audits are conducted for 3 (three) months. PT Tirta Investama internal
audit conducted by the Internal Audit Department. First, the internal audits
carried out by collecting reports from each department in the form of softcopy.
Then the IAD has had a hard copy of central storage (online system). Then both
softcopy and hardcopy of the contents and results were compared. Then the
data analysis is given to the management of finance. If appropriate, the data
can be stored for analysis of the year / next period. If no match, then held
accountable for each department and then analyzed and approved by the IAD.
Then the IAD provides that data on the management of Finance. And the last,
the data is stored for analysis of the year / next period.

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Internal Control
Threats :

1. The value of purchase and items purchased are not appropriate.

2. Shifting duties to other employees without the knowledge or
permission of his superiors.
3. Trade goods without the permission of his superiors.
4. Use / carry personal belongings out of corporate employers without
valid documents furnished.
5. Employees do the work without permission from his superior double.
6. Document does not support the Items not timely
Controls :
1. Employees who make a purchase is given a reprimand, warning letters,

even the need to replace losses.

2.

Install CCTV to monitor all activities of the workers.

3.

Conduct an internal audit of the company's assets.

4.

Make it clear on the procedure delegating employees.

Data management

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LITERATURE

PT.Tirta investama
http://www.jobscdc.com/2010/09/pt-tirta-investama-danone-aqua.html
http://digilib.petra.ac.id/viewer.php?
submit.x=11&submit.y=12&submit=prev&page=2&qual=high&submitval=pr
ev&fname=%2Fjiunkpe%2Fs1%2Feman%2F1997%2Fjiunkpe-ns-s1-199731493183-12612-aqua_golden-chapter3.pdf

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