TABLE OF CONTENTS

ACKNOWLEDGEMENT ..................................................................................... i

TABLE OF CONTENTS ...................................................................................... ii

LIST OF TABLES ............................................................................................... iv

LIST OF FIGURE ................................................................................................. v

CHAPTER I : INTRODUCTION

1.1 Background ............................................................................................ 1

1.2 Objectives .............................................................................................. 4

1.3 Significance ........................................................................................... 4

CHAPTER II : THEORETICAL FRAMEWORK

2.1 Definition of System and Procedure ...................................................... 6

2.2 Accounting System ................................................................................ 7

2.3 Accounting System of Goods Expenditure............................................ 8

2.4 Definition of Warehouse...................................................................... 11

2.4.1 The Operation of a Warehouse................................................ 12

2.4.2 Classifications of Inventories in a Warehouse ........................ 14

2.5 Export .................................................................................................. 16

2.5.1 Characteristic of Export .......................................................... 18

CHAPTER III : THE IMPLEMENTATION OF INTERNSHIP

3.1 Object Overview .................................................................................. 21

3.1.1 The History of PT. Kutai Timber Indonesia Probolinggo ....... 21

3.1.2 Location of the Company ........................................................ 23

3.1.3 Vision, Mision, and Motto ...................................................... 25

3.1.4 Business Field ......................................................................... 26

3.1.5 Market ..................................................................................... 26

3.1.6 Organizational Structure ......................................................... 28

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 3.2 Performed Activities ............................................................................ 33

3.3 Evaluation Results of Internship .......................................................... 38

3.3.1 Problems .................................................................................. 38

3.3.2 The Cause of the Problems...................................................... 39

3.3.3 The Effect of Problems ........................................................... 40

3.3.4 Alternative Solutions ............................................................... 41

3.4 Discussion ............................................................................................ 43

CHAPTER IV : CONCLUSION

4.1 Conclusion ........................................................................................... 47

4.2 Suggestion ........................................................................................... 48

REFERENCE LIST ............................................................................................ 49

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 LIST OF TABLES

No. Table Description Page

3.1 Activities Performed during Internship 33

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 LIST OF FIGURES

No. Figure Description Page

3.1 Logo PT. Kutai Timber Indonesia 23

3.2 Location PT. Kutai Timber Indonesia 24
3.3 Organizational Structure PT. Kutai Timber Indonesia, 28
Probolinggo
3.4 Procedure Expenditure of Goods 44