Financial Management ERP: Akuntansi, Anggaran, dan Pelaporan Keuangan Real-time

2. Accounts Payable (AP) – Procure-to-Pay

• Vendor Master: Global vendor, site-level, tax registration (NPWP, PKP), payment terms, bank details, 1099/W-9 equivalent
• Invoice Processing: PO-matched (3-way), Non-PO (expense), Credit/Debit memo, Retention, Down payment
• AI/OCR Invoice Capture: Extract header/line, auto-code GL, route exception, learn dari koreksi
• Payment Automation: Payment run (due date, discount, cash forecast), payment format (ISO20022, NACHA, MT103), positive pay, segregation of duties
• Withholding Tax (PPh 21/22/23/4 ayat 2/15/26): Auto-calculate, certificate generation (bukti potong), e-Bupot, SPT Masa
• Vendor Portal: Invoice submit, payment status, statement, W-9/NPWP update

3. Accounts Receivable (AR) – Order-to-Cash

• Customer Master: Hierarchy (parent/child), credit profile, tax exemption, payment terms, delivery instructions
• Credit Management: Credit limit, scoring, exposure (open AR + open SO), auto-hold/release, guarantee/insurance
• Billing & Invoice: Auto-invoice dari SO/Delivery, recurring billing, milestone billing, proforma, e-invoice (Peppol)
• Collections: Aging buckets, dunning letters (multi-level), promise to pay, dispute management, write-off approval
• Cash Application: Lockbox, bank file import, AI matching (invoice, customer, amount), unapplied cash clearing
• Revenue Recognition (PSAK 72/IFRS 15): Performance obligation, transaction price allocation, contract modification, deferred revenue

4. Fixed Assets (FA) – Asset Lifecycle

• Acquisition: PO-linked, capitalization threshold, componentization, asset class (building, machine, vehicle, IT, intangible)
• Depreciation: Multiple books (tax, book, IFRS, management), methods (straight-line, declining balance, units of production), bonus depreciation, impairment
• Transfer/Reclass/Disposal: Inter-entity, inter-department, partial disposal, gain/loss calculation, proceeds tracking
• Physical Verification: Barcode/RFID tag, cycle count, exception reporting, reconciliation
• Lease Accounting (PSAK 73/IFRS 16): ROU asset, lease liability, incremental borrowing rate, reassessment, disclosure

5. Cash & Treasury Management

• Bank Reconciliation: Auto-match (rule-based + AI), exception handling, stale item monitoring, multi-bank
• Cash Positioning: Real-time cash visibility across entity, currency, account; forecasting (AR/AP/Payroll/CapEx)
• Cash Flow Forecasting: Direct (transactional) + indirect (P&L/BS), scenario planning, variance analysis
• Investment & Debt Management: Portfolio tracking, interest accrual, covenant monitoring, hedge accounting
• In-House Banking / Netting: Intercompany netting, payment factory, cash pooling

6. Budgeting, Planning & Financial Close

• Budget Control: Availability checking (pre-commitment, commitment, obligation, actual), tolerance, workflow
• Financial Planning (FP&A): Driver-based budgeting, rolling forecast, what-if scenario, sandbox, version control
• Financial Close Management: Close checklist (task, owner, dependency, SLA), certification, reconciliation (balance sheet, intercompany), variance analysis
• Consolidated Reporting: Multi-GAAP (PSAK, IFRS, US GAAP), elimination entries, minority interest, segment reporting
• Regulatory Reporting: PSAK/IFRS financial statements, tax reports (SPT Tahunan, SPT Masa), OJK/Bank Indonesia reports

Modern Finance Capabilities (AI/Automation)

Kesimpulan

Financial Management ERP modern menyediakan single source of truth keuangan dengan otomatisasi end-to-end, compliance built-in (PSAK, IFRS, Pajak Indonesia), dan analitik prediktif. Kunci: CoA desain yang scalable, sub-ledger integration ketat, period close discipline, dan adoptasi AI/automation bertahap. Finance bertransformasi dari “scorekeeper” jadi “value creator” untuk bisnis.