Accounting

Use Akuntansi to maintain the chart of accounts, prepare journals, authorize accounting changes, and post approved journals. Operational modules also create accounting entries. Review those entries with their originating transaction before making a correction.

The Master group contains Chart of Account, Otorisasi Chart of Account, Template Jurnal, and Blokir Chart of Account. The Jurnal group contains journal creation, authorization, cancellation, reversal, and posting functions. Fix Assets is covered in Fixed Assets.

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Accounting navigation. Available functions depend on the signed-in role.

A journal's authorization status and its posting status describe different stages. Saving a manual journal submits it for authorization. An approved journal is eligible for posting; approval alone does not mean the posting process has finished.

Before You Begin#

You need access to the relevant accounting function and the correct office context. Creation, authorization, cancellation, reversal, and posting are separate functions; access to one does not establish access to all of them. Have the source document, accounting date, explanation, COA entries, and amounts available before preparing a journal.

COA restrictions can also limit the accounts that your role may use. If an account is unavailable, check its authorization state and the role's COA restrictions with the responsible administrator.

Maintain the Chart of Accounts#

The chart of accounts organizes ledger accounts under parent accounts. Journals use posting-level accounts. Parent accounts structure the hierarchy and should not be substituted for a valid posting account.

Create a COA#

1. Open Akuntansi → Chart of Account and choose Tambah CoA.
2. Enter Kode CoA and Nama CoA using the bank's approved numbering and naming conventions. The code accepts up to 15 numeric digits; the name accepts up to 50 characters.
3. Select the parent where required by the form. Check that the proposed account sits in the intended branch of the hierarchy.
4. Complete Jenis CoA, Sisi CoA, Jenis Laporan CoA, and Keterangan. These classifications affect how the account is used and presented; choose them from the approved accounting design.
5. Choose Tambah, review the confirmation, and submit.
6. Have an authorized reviewer open Otorisasi Chart of Account, inspect the proposed values, and choose Terima or Tolak. Rejection requires an Alasan; confirm the decision in the next dialog.

For a modification, open the existing COA and use the available edit action. The authorization detail compares proposed data with the existing record. Check the resulting record after approval before using it in a new transaction.

Restrict COA Use by Role#

The COA blocking screen controls which accounts a role can use. This is different from granting access to the accounting menu.

1. Open Akuntansi → Blokir Chart of Account and select Pilih role.
2. Use Lihat daftar user to review the users associated with the selected role.
3. Expand the account hierarchy in Daftar CoA. A selected checkbox indicates a blocked account. Selecting a parent selects the accounts beneath it in the displayed tree; a partially selected parent indicates a mixed selection.
4. Review the blocked-account count and the intended role.
5. Choose Simpan Blokir CoA, then Simpan in the confirmation.

To remove a restriction, clear the relevant selection and save again. Recheck the resulting tree before leaving the screen. Do not interpret COA blocking as a guarantee that financial reports are hidden from that role: reporting access is separate.

Configure Journal Templates#

A journal template provides reusable accounting entries. It reduces repetitive entry, but the operator must still check the amount and source transaction each time it is used.

1. Open Akuntansi → Template Jurnal and create or open a template.
2. Complete Kode Template, Nama Template, and Jurnal akan digunakan Oleh.
3. Set Membutuhkan RAK according to the intended workflow.
4. Configure Tipe CoA Debit and Tipe CoA Kredit, then the associated accounts. Complete the administrative-account fields when the template needs them.
5. Review Status, choose Tambah for a new template or Edit for an existing template, and confirm the change.

The template's debit and credit selections must match its business purpose. A template does not bypass account restrictions or make an unbalanced journal acceptable.

Create a Manual Journal#

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Jurnal Baru: accounting date, explanation, journal entries, and debit/credit totals.

1. Open Akuntansi → Jurnal and its create action to reach Jurnal Baru.
2. Set Tanggal Akunting after the last-posting information has loaded. The field is temporarily disabled during loading. Choose a date strictly after the displayed last posting date and no later than today.
3. Enter Keterangan Jurnal with a concise reason and source reference. The form limits the explanation to 200 characters.
4. Choose Tambah Baris for each entry. Select the COA and enter the amount in the appropriate debit or credit column. You can also press F2 to add a row.
5. To use a template, choose Tambah Baris by Template, select the template, complete its required input, and add its entries.
6. Review every row, Total Debit, Total Kredit, and Selisih. Correct missing accounts, amounts, or an imbalance before submission. The save action requires at least two entries and balanced totals.
7. Choose Simpan Jurnal and confirm. Record the resulting No. Voucher for authorization and reconciliation.

CBS rejects invalid accounts, non-posting accounts, and accounts with pending modifications. If submission fails, read the returned error and correct the underlying selection. If the result is uncertain, search the journal list before submitting again so that you do not create a duplicate.

Authorize a Journal#

1. Open Akuntansi → Otorisasi Jurnal and select the pending journal.
2. In Detail Otorisasi, check the voucher, accounting date, creator, explanation, accounts, and debit/credit amounts against the source document.
3. Choose Terima to accept or Tolak to reject. For rejection, enter the required Alasan in Alasan Penolakan. Confirm the decision.
4. Return to the journal list and verify the resulting status.

Use the status badge to identify the next step:

Post Approved Journals#

Posting is an accounting action with its own screen. It should not be treated as a general end-of-day command for deposits, loans, or scheduled processing.

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Select the posting cutoff date and use the history to review the period and result.

1. Open Akuntansi → Posting Jurnal.
2. Review Terakhir Posting and the posting history. Select the intended cutoff date with Pilih Tanggal. The date must be later than the last posting date and cannot be in the future.
3. Choose Posting. The button is disabled until an eligible date is selected and the current processing checks allow a new request.
4. Review Konfirmasi Posting Jurnal. If the dialog lists journals awaiting authorization, resolve those requests first. Posting Sekarang remains disabled while they are outstanding.
5. When the confirmation permits continuation, choose Posting Sekarang.
6. Review the resulting posting status, completion time, and affected journals. Use the ledger and journal-voucher reports to reconcile the outcome.

If Posting Jurnal Masih Dalam Proses appears, wait for the existing process to finish and review its status. Do not repeatedly submit the same posting request.

For today's posting date, posting is available from 16:00 in the CBS local timezone. Earlier unposted dates are not subject to that same-day cutoff. Confirm the applicable timezone with the operations team and follow any cutoff message returned by the system.

Check Posting History#

If a row shows Error, record its period, amounts, and error detail and have the accounting/operations team establish which entries completed before requesting another posting run.

Cancel or Reverse a Journal#

Choose the correction workflow from the journal's current state.

Cancel an Approved Journal#

1. Open Akuntansi → Batal Jurnal and select the journal with Approved status.
2. In Detail Jurnal, compare the voucher and entries with the correction request.
3. Choose Batal Jurnal, then Batalkan in Konfirmasi Pembatalan Jurnal.
4. Check that the request appears as Need Auth Cancelled.
5. Have an authorized reviewer open Otorisasi Batal Jurnal and accept or reject the request.
6. Verify the final status before preparing a replacement journal.

Reverse a Posted Journal#

1. Open Akuntansi → Reversal Jurnal and select the journal with Posted status.
2. Review the original entries and choose Reversal Jurnal.
3. Enter Tanggal Akunting for the new reversal. Use an eligible date from the picker: it cannot precede the original journal date and the picker allows dates through yesterday. A posting-period validation message may further restrict the date.
4. Choose Submit, then Lanjut in Konfirmasi Reversal Jurnal.
5. Find the new linked journal and verify that the entry sides reverse the original amounts.
6. Complete its required authorization and posting stages, then reconcile both vouchers.

CBS prevents creating a second related reversal for the same source journal. If a reversal already exists, inspect that record before taking another correction action.

If the journal originated from a deposit, teller, loan, or asset transaction, first establish whether that module provides a business-operation cancellation. A journal correction alone should not be assumed to update the underlying account's transaction history.

Review Accounting Results#

Use journal-voucher and ledger-detail reports to trace a transaction into its accounting entries. Compare the same office scope and accounting period, then review balance-sheet and profit/loss reports for the aggregate result. Report generation and COA report mappings are described in Reports and Operational History.

Related: Fixed Assets · Scheduled Processing.