Account Payable

Pelatihan Account Payable dirancang untuk membekali peserta dengan pengetahuan dan keterampilan praktis dalam mengelola kewajiban perusahaan kepada pemasok, vendor, kontraktor, dan pihak ketiga secara akurat, efisien, serta sesuai dengan kebijakan dan prosedur perusahaan.

Program ini membahas seluruh proses account payable mulai dari penerimaan invoice, verifikasi dokumen, pencocokan purchase order, goods receipt, dan invoice, proses approval, pencatatan utang, pengendalian jatuh tempo, rekonsiliasi saldo vendor, hingga pelaksanaan pembayaran dan penyusunan laporan account payable.

Pengelolaan account payable yang tidak efektif dapat menyebabkan keterlambatan pembayaran, duplikasi pembayaran, kesalahan pencatatan, hilangnya potongan pembayaran, terganggunya hubungan dengan vendor, hingga meningkatnya risiko fraud. Oleh karena itu, perusahaan membutuhkan sistem account payable yang terstruktur, terdokumentasi, dan didukung oleh pengendalian internal yang memadai.

Melalui pelatihan ini, peserta akan mempelajari konsep procure-to-pay, three-way matching, invoice processing, vendor master data, payment scheduling, aging analysis, cut-off, accrual, rekonsiliasi, pengendalian internal, fraud prevention, serta Key Performance Indicators dalam pengelolaan account payable.

Dengan kombinasi teori, latihan pencatatan, simulasi proses invoice, analisis dokumen, diskusi interaktif, dan studi kasus perusahaan, peserta akan memperoleh kompetensi yang dapat langsung diterapkan dalam pekerjaan finance, accounting, procurement, treasury, audit, dan operasional perusahaan.

Tujuan Pelatihan

Pelatihan ini bertujuan membantu peserta untuk:

• Memahami fungsi dan proses account payable.
• Memahami alur procure-to-pay.
• Mengidentifikasi dokumen pendukung transaksi utang.
• Memverifikasi invoice secara akurat.
• Melakukan two-way dan three-way matching.
• Mencatat transaksi utang usaha dengan benar.
• Mengelola jatuh tempo pembayaran.
• Menyusun aging schedule account payable.
• Melakukan rekonsiliasi saldo vendor.
• Mengidentifikasi invoice ganda dan kesalahan pembayaran.
• Memahami prosedur cut-off dan accrual.
• Meningkatkan efektivitas pengendalian internal.
• Mengurangi risiko fraud pada proses pembayaran.
• Meningkatkan efisiensi hubungan dengan vendor.
• Menyusun laporan account payable untuk manajemen.

Materi Pelatihan

1. Introduction to Account Payable

• Pengertian account payable
• Fungsi account payable
• Peran account payable dalam perusahaan
• Hubungan account payable dengan cash flow
• Hubungan account payable dengan procurement
• Hubungan account payable dengan treasury
• Hubungan account payable dengan accounting
• Risiko dalam pengelolaan utang usaha

2. Procure-to-Pay Process

• Purchase requisition
• Purchase order
• Vendor selection
• Goods receipt
• Service acceptance
• Invoice receipt
• Invoice verification
• Payment approval
• Payment execution
• Accounting and reporting
• Evaluasi proses procure-to-pay

3. Account Payable Documents

• Purchase requisition
• Purchase order
• Delivery order
• Goods receipt note
• Berita acara serah terima
• Invoice
• Faktur pajak
• Kontrak
• Payment request
• Payment voucher
• Bukti transfer
• Supporting documentation

4. Vendor Master Data Management

• Pengertian vendor master data
• Vendor registration
• Vendor identification
• Data rekening bank
• Data perpajakan
• Vendor classification
• Vendor verification
• Perubahan data vendor
• Inactive vendor
• Duplicate vendor
• Pengendalian akses vendor master

5. Invoice Receiving and Registration

• Penerimaan invoice fisik
• Penerimaan invoice elektronik
• Invoice date
• Invoice number
• Vendor name
• Purchase order reference
• Tax information
• Due date
• Invoice log
• Document tracking
• Invoice status monitoring

6. Invoice Verification

• Pemeriksaan identitas vendor
• Pemeriksaan nomor invoice
• Pemeriksaan tanggal invoice
• Pemeriksaan nilai transaksi
• Pemeriksaan PPN
• Pemeriksaan potongan pajak
• Pemeriksaan termin pembayaran
• Pemeriksaan dokumen pendukung
• Identifikasi invoice tidak lengkap
• Invoice exception handling

7. Two-Way and Three-Way Matching

• Two-way matching
• Three-way matching
• Purchase order matching
• Goods receipt matching
• Invoice matching
• Quantity variance
• Price variance
• Tax variance
• Tolerance limit
• Exception approval
• Penyelesaian mismatch

8. Non-PO Invoice Processing

• Pengertian non-PO invoice
• Jenis transaksi non-PO
• Service invoice
• Utility expense
• Rental expense
• Professional fee
• Employee reimbursement
• Approval requirement
• Supporting documents
• Risiko transaksi non-PO
• Pengendalian invoice non-PO

9. Accounting for Account Payable

• Pengakuan utang usaha
• Pencatatan pembelian tunai
• Pencatatan pembelian kredit
• Pencatatan beban
• Pencatatan aset
• Pencatatan uang muka
• Pencatatan retur pembelian
• Pencatatan diskon pembelian
• Pencatatan pembayaran
• Pencatatan selisih pembayaran
• Journal entry practice

10. Tax in Account Payable

• PPN masukan
• Faktur pajak
• PPh Pasal 21
• PPh Pasal 22
• PPh Pasal 23
• PPh Pasal 4 Ayat 2
• Withholding tax
• Bukti potong
• Gross-up
• Tax invoice validation
• Rekonsiliasi pajak dengan invoice

11. Payment Terms and Due Date Management

• Credit terms
• Payment due date
• Net 30, Net 45, dan Net 60
• Early payment discount
• Payment priority
• Overdue invoice
• Payment calendar
• Payment scheduling
• Cash availability
• Vendor agreement
• Dampak keterlambatan pembayaran

12. Payment Processing

• Payment proposal
• Payment batch
• Payment voucher
• Payment approval
• Bank transfer
• Cheque payment
• Virtual account
• Payment confirmation
• Payment posting
• Payment documentation
• Failed payment handling

13. Payment Authorization and Approval Matrix

• Approval authority
• Approval limit
• Maker-checker-approver
• Segregation of duties
• Department approval
• Finance approval
• Management approval
• Emergency payment
• Manual override
• Audit trail
• Approval exception

14. Account Payable Aging Analysis

• Pengertian account payable aging
• Current payable
• 1–30 days
• 31–60 days
• 61–90 days
• More than 90 days
• Overdue payable
• Aging by vendor
• Aging by department
• Aging trend
• Management action

15. Vendor Statement Reconciliation

• Vendor statement
• Balance confirmation
• Invoice reconciliation
• Payment reconciliation
• Credit note reconciliation
• Debit note reconciliation
• Unrecorded invoice
• Unapplied payment
• Reconciling items
• Follow-up discrepancy
• Reconciliation documentation

16. Account Payable Reconciliation to General Ledger

• Account payable subledger
• General ledger
• Subledger-to-GL reconciliation
• Outstanding differences
• Unposted invoice
• Unposted payment
• Wrong vendor posting
• Wrong account classification
• Correction journal
• Monthly closing reconciliation

17. Cut-Off and Accrued Liabilities

• Pengertian cut-off
• Cut-off pembelian
• Cut-off penerimaan barang
• Cut-off invoice
• Goods received not invoiced
• Invoice received not recorded
• Accrued expenses
• Unrecorded liabilities
• Subsequent payment testing
• Year-end closing procedures
• Cut-off error correction

18. Credit Note and Debit Note

• Pengertian credit note
• Pengertian debit note
• Purchase return
• Price adjustment
• Quantity correction
• Tax correction
• Vendor claim
• Document approval
• Accounting treatment
• Reconciliation impact

19. Advance Payment and Prepayment

• Pengertian advance payment
• Vendor advance
• Down payment
• Prepaid expense
• Advance approval
• Advance settlement
• Supporting documentation
• Aging of advances
• Outstanding advances
• Rekonsiliasi uang muka
• Risiko advance payment

20. Intercompany Account Payable

• Pengertian intercompany payable
• Intercompany invoice
• Intercompany agreement
• Transfer pricing documentation
• Intercompany reconciliation
• Foreign currency transaction
• Settlement process
• Balance confirmation
• Elimination entries
• Intercompany differences
• Month-end closing

21. Foreign Currency Account Payable

• Transaksi mata uang asing
• Exchange rate
• Initial recognition
• Revaluation
• Unrealized gain or loss
• Realized gain or loss
• Payment settlement
• Currency exposure
• Exchange difference
• Foreign vendor reconciliation

22. Internal Control in Account Payable

• Segregation of duties
• Authorization
• Document verification
• Vendor master control
• Invoice approval
• Payment approval
• Bank account validation
• Access control
• Reconciliation
• Independent review
• Control monitoring

23. Fraud Risk in Account Payable

• Fictitious vendor
• Duplicate vendor
• Duplicate invoice
• Inflated invoice
• Unauthorized payment
• Altered bank account
• Employee-vendor collusion
• Personal purchase
• Split invoice
• Kickback scheme
• Fraud red flags

24. Duplicate Payment Prevention

• Duplicate invoice number
• Duplicate invoice amount
• Duplicate purchase order
• Duplicate vendor
• Duplicate payment date
• System validation
• Manual checking
• Exception report
• Payment block
• Recovery of duplicate payment

25. Vendor Bank Account Change Control

• Bank detail change request
• Vendor verification
• Independent confirmation
• Callback procedure
• Supporting documents
• Dual approval
• System access restriction
• Change log
• Fraud prevention
• Payment hold

26. Month-End Closing for Account Payable

• Closing schedule
• Invoice cut-off
• Accrual preparation
• Subledger closing
• Payment clearing
• Vendor reconciliation
• AP-to-GL reconciliation
• Foreign currency revaluation
• Aging review
• Journal adjustment
• Closing checklist

27. Year-End Audit Preparation

• Account payable listing
• Vendor confirmation
• Supporting invoice
• Purchase order
• Goods receipt
• Subsequent payment
• Search for unrecorded liabilities
• Cut-off testing
• Aging analysis
• Reconciliation schedule
• Audit query response

28. Account Payable Key Performance Indicators

• Days Payable Outstanding
• Invoice processing time
• On-time payment rate
• Percentage of overdue invoices
• Duplicate payment rate
• Invoice exception rate
• Cost per invoice
• Early payment discount captured
• Vendor reconciliation completion
• Payment accuracy
• AP productivity

29. Account Payable Reporting

• Outstanding payable report
• Aging report
• Due date report
• Payment forecast
• Overdue report
• Vendor balance report
• Duplicate invoice report
• Invoice exception report
• Unreconciled balance report
• Management summary
• Dashboard account payable

30. Account Payable and Cash Flow Management

• Hubungan utang usaha dengan kas
• Payment timing
• Working capital
• Days Payable Outstanding
• Supplier financing
• Cash flow forecasting
• Payment prioritization
• Discount versus cash retention
• Vendor negotiation
• Strategi optimalisasi pembayaran

31. Vendor Relationship Management

• Vendor communication
• Payment status inquiry
• Dispute resolution
• Invoice correction
• Payment commitment
• Service level agreement
• Vendor performance
• Vendor complaint handling
• Vendor review
• Relationship improvement

32. Account Payable Automation

• Electronic invoicing
• Invoice scanning
• Optical character recognition
• Workflow approval
• Automated matching
• Payment automation
• Vendor portal
• Exception management
• Data analytics
• Digital audit trail
• Automation control

33. Data Analytics for Account Payable

• Invoice trend analysis
• Payment trend analysis
• Aging trend
• Vendor concentration
• Duplicate transaction analysis
• Unusual payment analysis
• Payment timing analysis
• Discount utilization
• Exception analysis
• Fraud indicator analysis

34. Standard Operating Procedure Account Payable

• Tujuan SOP
• Ruang lingkup SOP
• Peran dan tanggung jawab
• Invoice receiving procedure
• Invoice verification procedure
• Approval procedure
• Payment procedure
• Reconciliation procedure
• Document retention
• Exception handling
• SOP review

35. Workshop and Comprehensive Case Study

• Pemeriksaan dokumen invoice
• Two-way matching
• Three-way matching
• Pencatatan jurnal utang
• Perhitungan withholding tax
• Penyusunan payment schedule
• Penyusunan aging schedule
• Vendor reconciliation
• AP-to-GL reconciliation
• Identifikasi duplicate invoice
• Analisis fraud red flags
• Penyusunan month-end closing checklist
• Penyusunan laporan account payable
• Presentasi rekomendasi perbaikan

Learning Outcomes

Setelah mengikuti pelatihan ini, peserta mampu:

• Memahami proses account payable dari invoice hingga pembayaran.
• Mengidentifikasi dokumen yang diperlukan dalam transaksi utang.
• Melakukan verifikasi invoice secara sistematis.
• Melaksanakan two-way dan three-way matching.
• Mencatat transaksi account payable dengan benar.
• Mengelola invoice non-PO dan advance payment.
• Menghitung jatuh tempo dan menyusun jadwal pembayaran.
• Menyusun account payable aging report.
• Melakukan rekonsiliasi saldo vendor.
• Melakukan rekonsiliasi subledger dengan general ledger.
• Memahami cut-off dan accrued liabilities.
• Mengidentifikasi unrecorded liabilities.
• Menerapkan pengendalian internal dalam proses pembayaran.
• Mendeteksi duplicate invoice dan fraud red flags.
• Menyusun KPI serta laporan account payable.
• Mendukung efisiensi cash flow dan hubungan dengan vendor.

Metode Pelatihan

Pelatihan dilaksanakan melalui metode:

• Instructor-Led Training
• Interactive Discussion
• Document Verification Exercise
• Journal Entry Practice
• Invoice Matching Simulation
• Reconciliation Workshop
• Fraud Case Analysis
• Business Case Study
• Group Discussion
• Question and Answer Session
• Pre-Test dan Post-Test

Peserta yang Direkomendasikan

Pelatihan ini direkomendasikan untuk:

• Account Payable Staff
• Account Payable Officer
• Account Payable Analyst
• Finance Staff
• Accounting Staff
• Treasury Staff
• Procurement Staff
• Tax Staff
• Finance Supervisor
• Accounting Supervisor
• Account Payable Supervisor
• Finance Manager
• Accounting Manager
• Procurement Manager
• Treasury Manager
• Financial Controller
• Internal Auditor
• External Auditor
• Business Owner
• Profesional yang terlibat dalam penerimaan invoice, verifikasi dokumen, pencatatan utang, pembayaran vendor, perpajakan, rekonsiliasi, dan pengendalian internal.

Durasi Pelatihan

2–3 Hari

Durasi dapat disesuaikan dengan kebutuhan Public Training, In-House Training, maupun Corporate Training.

Fasilitas Pelatihan

Peserta akan memperoleh:

• Modul pelatihan lengkap
• Training kit
• Sertifikat pelatihan
• Template invoice register
• Template account payable aging
• Template payment schedule
• Template vendor reconciliation
• Template AP-to-GL reconciliation
• Template accrued liabilities
• Template payment voucher
• Template month-end closing checklist
• Template account payable KPI
• Template SOP account payable
• Studi kasus dan latihan
• Coffee break dan lunch untuk kelas tatap muka
• Konsultasi pasca pelatihan

Benefit Mengikuti Pelatihan

Dengan mengikuti pelatihan ini, peserta akan memperoleh manfaat berikut:

• Memahami proses account payable secara menyeluruh.
• Meningkatkan akurasi pemeriksaan dan pencatatan invoice.
• Mengurangi risiko keterlambatan pembayaran.
• Menghindari duplikasi dan kesalahan pembayaran.
• Mengoptimalkan pengelolaan jatuh tempo utang.
• Meningkatkan kualitas rekonsiliasi vendor.
• Mendukung proses month-end dan year-end closing.
• Memperkuat pengendalian internal perusahaan.
• Meningkatkan kemampuan mendeteksi fraud.
• Memperbaiki hubungan dengan pemasok dan vendor.
• Mendukung efisiensi pengelolaan modal kerja.
• Meningkatkan kompetensi profesional di bidang finance dan accounting.

Info Training dan Pendaftaran

Untuk informasi jadwal Public Training, In-House Training, maupun Corporate Training, silakan menghubungi tim marketing kami:

📞 +62 878-9402-4805

Formulir

Judul *

Nama *

Nomor *

Email *

Kota *

Instansi *

Captcha *

Kirim Data