PANAMA CANAL

KELOMPOK 4:
QOMARUDIN ALFATAH
OCTADILA LAILY A
INDAH SUSANTI
BACKGROUND

• Direncanakan sejak abad ke 15

• Baru dioperasikan pada 1914
• Memotong Amerika Utara dan Amerika Selatan sepanjang 82km
• Per hari sekitar 30 – 40 kapal melintas
• Terdapat 3 locks yaitu Gatun, Pedro Miguel dan Miraflores
• Ukuran locks = 427m x 55m x 18.3m (kanal baru)
320m x 33.5m x 18m (kanal lama)
REVENUE CYCLE
REVENUE CYCLE – DFD
REVENUE CYCLE – DFD LEVEL 0
REVENUE CYCLE – THREATS AND
CONTROLS (1)
Activity Threat Control
General issues Inaccurate or invalid master data • Data Processing integrity control
• Restriction of access to master data
• Review of all change to master data
Unauthorized disclosure of sensitive • Access control
information • Encryption
Loss or destruction of data backup and disaster recovery procedure

Poor performance managerial report

Sales order entry Incomplete/inaccurate order • data entry edit control
• restriction of access to master data
Uncollectible account Credit limit
Loss of customer CRM system, self-help websites, and proper evaluation
of customer service rating
REVENUE CYCLE – THREATS AND
CONTROLS (2)
Activity Threat Control
Billing Failure to bill • Separation of billing and shipping function
• Periodic reconciliation

Billing error • Configuration of system

• Restriction of access to pricing master data
• Data entry edit control
Posting error in • Data entry controls
account receivable • Reconciliation of batch totals
• Mailing of monthly statements to customers
• Reconciliation of subsidiary accounts to general ledger
Inaccurate or • Segregation of duties of credit memo authorization from both sales order entry
invalid credit and customer account maintenance
memo • Configuration of system to block credit memos unless there is either
corresponding documentation of return of damaged goods or specific authorization
by management
Cash Theft of cash • post remittances to customer accounts
Collection • create or authorize credit memos reconcile the bank account
EXPENDITURE CYCLE
• Mat, Sup, & Service • Production Cycle,
Ordering Various Dept
• GPS
• Daily Schedule, Brief Meet
• Communication Tool
• Tug Boat
• Vessel Boat
Receiving • From supplier
• Clear Blast
• Locomotive

Approve • Verification of invoice

Invoice • Voucher Package

Cash
Disbursement
 Example :
Purchase Ring/Sparepart to
repair canal gate
• Tender online, supplier list
• Prohibit acceptance of
gifts
• Overpriced • Job Rotation and
• Kick Back mandatory vacation
• Accepting unordered Ordering • Back up and disaster
item recovery
Treat & Control
• Poor Performance Receiving • Requiring existance of approved
• Mistake in counting purchase order prior to
accpeting any delivery
• Managerial Report
• Require receiving employee to
sign receiving report (do not
inform employee about quantity
ordered)
 Example :
Purchase Ring/Sparepart to
repair canal gate

• Obligation of supplier to have valid

clearance certificate & NPWP
• Unintended supplier :
• Invoice submitted should be contain
supplier uncomplied with
: Name, address, number n date, PO
regulatorly
number, description of goods,
Approve
• Error in supplier invoice Treat Control quantity, pice n total
Invoice
/ Invoice mistaken • Verification of invoice accuracy
• Mistake in posting to • Invoice submitted should be original
account payable • Data entry edit control,
reconcilliation detail AP to GL

• Voucher Package

• Failure to take time limit
toll shipping -> money
return
• Paying for items
unintended ship accident
-> negative cash flow
• Cash flow problem
Treat
• Failure to take advantage
of discount for prompt
payment
• Paying for items not
received
• Control of activity that generate
taking of wasting time: GPS, Daily
Meet n Brief, Tug n Vessel Boat,
Communication tool
• Locomotive, Clear Blast
• Insurance –marine accident
• Requirring ship to check machine dll
Cash • Guarding of Dangered Ship
Disburse Control
ment • Cash Flow Budget
• Give require payment to supplier:
payment in 30 days, if supplier
want to reduce the day must
offer prompt payment discount
• Filing invoice by due date for
discount
• Cash Flow Budget
• Requireng that all supplier invoice
be match to supporting doc
(receiving-inventory control)
PRODUCTION CYCLE
Source : businessinsider.com
PRODUCTION CYCLE PROCESS
 JOB DESCRIPTION ON PRODUCTION CYCLE
Locks Overhaul
Marine Traffic Controller Pilot Tugboat Lock master
Engineer
Mencatat jadwal Mengatur lalu Melakukan Mengarahkan Memastikan laju
harian kapal pada kapal memasuki kapal aman Menggerakkan
lintas dengan service and
papan dan panama canal sebelum kapal melalui lock
berkoordinasi maintenance pada
memantau jadwal system sesuai memasuki lock, dengan stabil
dengan semua lini lock gate serta
di system jadwal yang telah dengan lokomotif.
(setiap lock, menangani
ctugboat, pilot,dll) masalah yang ditentukan Mengarahkan
Memantau lalu kapal masuk ke Mengarahkan
terjadi pada gate
lintas kanal lubang kanal petugas pintu air
Berkomunikasi dengan cepat agar
melalui CCTV dengan posisi untuk membuka/
menggunakan transportasi tidak
dan GPS system yang tepat menutup pintu air
system radio terganggu
THREAT AND CONTROL ON PRODUCTION CYCLE
- PRODUCT DESIGN

THREAT CONTROL
1. Lebar kapal > lebar kanal • Informasi mengenai batasan lebar kapal dan
batasan muatan harus disampaikan kepada
2. Muatan kapal terlalu berat
customer saat melakukan transit booking
dengan jelas, dilakukan pemeriksaan ulang
saat persetujuan booking dan
dikonfirmasikan kembali kepada customer
setelah proses booking disetujui
THREAT AND CONTROL ON PRODUCTION CYCLE
- SCHEDULING

THREAT CONTROL
1. Kapal tidak on-schedule 1. MTC melakukan review schedule
harian 1-2 hari sebelumnya agar
persiapan lebih maksimal

2. Terjadi kecelakaan kapal 2. Apabila ada masalah yang belum dapat

diselesaikan sebaiknya kapal ditahan
terlebih dahulu sebelum memasuki
canal untuk meminimalisir terjadinya
kecelakaan
THREAT AND CONTROL ON PRODUCTION CYCLE
- PRODUCTION OPERATION

THREAT CONTROL
1. Saluran komunikasi tidak berfungsi 1. Rutin melakukan service and
dengan baik maintenance dan engineer harus siap
setiap waktu karena masalah dapat
2. Lock kanal tidak berfungsi dengan baik
timbul kapan saja.
2. MTC harus saling berkoordinasi satu
sama lain agar setiap masalah yang
ditemui dapat langsung diselesaikan
THREAT AND CONTROL ON PRODUCTION CYCLE
- COST ACCOUNTING

THREAT CONTROL
1. Data cost tidak akurat 1. Source data automation
2. Alokasi overhead tidak tepat 2. Menggunakan time driven-ABC
3. Misleading report 3. Performance metric