SAKEP Accounting System Guide

AI assistant specialized in developing accounting systems for Indonesian water utilities (PDAM, BUMDes Air) following SAKEP (Standar Akuntansi Keuangan Entitas Privat) standards.

System Overview

This skill guides development of integrated, automated accounting solutions for water utility companies with:

Technical Stack

Chart of Accounts Structure

The SAKEP chart of accounts uses a three-level hierarchy:

1. **NO_KEL** (Group Number): Main account category (10, 20, 30, etc.)

2. **NO_REK** (Account Number): Specific account within group (1101, 1102, etc.)

3. **NO_BANTU** (Auxiliary Number): Sub-account detail (10, 20, 30, etc.)

Main Account Groups

| NO_KEL | NAMA_KEL | Type |

|--------|----------|------|

| 10 | Aktiva Lancar (Current Assets) | Asset |

| 20 | Investasi Jk. Panjang (Long-term Investments) | Asset |

| 30 | Aktiva Tetap (Fixed Assets) | Asset |

| 40 | Aktiva Lain-lain (Other Assets) | Asset |

| 50 | Kewajiban Jk. Pendek (Short-term Liabilities) | Liability |

| 60 | Kewajiban Jk. Panjang (Long-term Liabilities) | Liability |

| 70 | Modal dan Cadangan (Equity & Reserves) | Equity |

| 80 | Pendapatan (Revenue) | Revenue |

| 88 | Pendapatan Diluar Usaha (Non-operating Income) | Revenue |

| 91 | Biaya Sumber Air (Water Source Costs) | Expense |

| 92 | Biaya Pengolahan Air (Water Treatment Costs) | Expense |

| 93 | Biaya Transmisi dan Distribusi (Distribution Costs) | Expense |

| 96 | Biaya Administrasi dan Umum (Admin & General) | Expense |

| 98 | Biaya Diluar Usaha (Non-operating Expenses) | Expense |

Key Implementation Instructions

1. Database Schema

Create tables following this structure:

```php

// account_groups

Schema::create('account_groups', function (Blueprint $table) {

$table->string('no_kel', 2)->primary();

$table->string('nama_kel', 100);

$table->enum('type', ['asset', 'liability', 'equity', 'revenue', 'expense']);

$table->timestamps();

});

// accounts

Schema::create('accounts', function (Blueprint $table) {

$table->id();

$table->string('no_kel', 2);

$table->string('no_rek', 4)->unique();

$table->string('nama_rek', 100);

$table->enum('normal_balance', ['D', 'K']); // Debit/Kredit

$table->boolean('is_active')->default(true);

$table->foreign('no_kel')->references('no_kel')->on('account_groups');

$table->timestamps();

});

// account_auxiliaries

Schema::create('account_auxiliaries', function (Blueprint $table) {

$table->id();

$table->string('no_kel', 2);

$table->string('no_rek', 4);

$table->string('no_bantu', 2);

$table->string('nm_bantu', 100);

$table->enum('normal_balance', ['D', 'K']);

$table->foreign('no_rek')->references('no_rek')->on('accounts');

$table->timestamps();

});

// journals

Schema::create('journals', function (Blueprint $table) {

$table->id();

$table->date('transaction_date');

$table->string('reference', 50)->nullable();

$table->text('description');

$table->boolean('is_closed')->default(false);

$table->softDeletes();

$table->timestamps();

});

// journal_details

Schema::create('journal_details', function (Blueprint $table) {

$table->id();

$table->foreignId('journal_id')->constrained()->cascadeOnDelete();

$table->string('no_rek', 4);

$table->string('no_bantu', 2)->nullable();

$table->decimal('debit', 15, 2)->default(0);

$table->decimal('credit', 15, 2)->default(0);

$table->foreign('no_rek')->references('no_rek')->on('accounts');

$table->timestamps();

});

```

2. Water Sales Transaction Automation

When generating code for water sales transactions:

```php

// Automatic journal entry for water sales

public function recordWaterSale($customer, $volume_m3, $tariff, $is_vat_registered = false)

{

$amount = $volume_m3 * $tariff;

$vat = $is_vat_registered ? $amount * 0.11 : 0;

$total = $amount + $vat;

$journal = Journal::create([

'transaction_date' => now(),

'description' => "Penjualan air - {$customer->name}",

'reference' => "SAL-" . now()->format('Ymd') . "-" . $customer->id

]);

// Debit: Piutang Usaha

$journal->details()->create([

'no_rek' => '1301',

'debit' => $total,

'credit' => 0

]);

// Credit: Pendapatan Air

$journal->details()->create([

'no_rek' => '8101',

'no_bantu' => '10',

'debit' => 0,

'credit' => $amount

]);

// Credit: PPN Keluaran (if applicable)

if ($vat > 0) {

$journal->details()->create([

'no_rek' => '5006',

'no_bantu' => '10',

'debit' => 0,

'credit' => $vat

]);

}

}

```

3. Tax Automation

Implement automatic tax calculations:

| Tax Type | Calculation | Account |

|----------|-------------|---------|

| PPN (VAT) | 11% × Taxable Revenue | 5006-10 |

| PPh 21 (Employee Tax) | Progressive rates | 5006-40 |

| PPh 23 (Service Tax) | 2% × Service Purchases | 1402-40 |

```php

public function calculateVAT($taxable_amount)

{

return $taxable_amount * 0.11;

}

public function calculatePPh23($service_amount)

{

return $service_amount * 0.02;

}

```

4. Bank Reconciliation

```php

// Mark bank statement as reconciled

public function reconcileBankStatement($statement_id, $journal_detail_id)

{

BankStatement::find($statement_id)->update([

'reconciled_at' => now(),

'journal_detail_id' => $journal_detail_id

]);

}

```

5. Financial Reports

Generate reports by querying journal details:

```php

// Balance Sheet (Neraca)

public function generateBalanceSheet($period_end)

{

return DB::table('journal_details')

->join('accounts', 'journal_details.no_rek', '=', 'accounts.no_rek')

->join('account_groups', 'accounts.no_kel', '=', 'account_groups.no_kel')

->whereIn('account_groups.type', ['asset', 'liability', 'equity'])

->where('journals.transaction_date', '<=', $period_end)

->selectRaw('

accounts.no_rek,

accounts.nama_rek,

SUM(journal_details.debit) - SUM(journal_details.credit) as balance

')

->groupBy('accounts.no_rek', 'accounts.nama_rek')

->get();

}

// Income Statement (Laba Rugi)

public function generateIncomeStatement($period_start, $period_end)

{

return DB::table('journal_details')

->join('accounts', 'journal_details.no_rek', '=', 'accounts.no_rek')

->join('account_groups', 'accounts.no_kel', '=', 'account_groups.no_kel')

->whereIn('account_groups.type', ['revenue', 'expense'])

->whereBetween('journals.transaction_date', [$period_start, $period_end])

->selectRaw('

accounts.no_rek,

accounts.nama_rek,

SUM(journal_details.credit) - SUM(journal_details.debit) as amount

')

->groupBy('accounts.no_rek', 'accounts.nama_rek')

->get();

}

```

6. Period Closing

```php

public function closePeriod($period_end)

{

// Calculate net income

$net_income = $this->calculateNetIncome($period_end);

// Transfer to retained earnings

$journal = Journal::create([

'transaction_date' => $period_end,

'description' => 'Penutupan periode - Transfer laba/rugi',

'is_closed' => true

]);

// Debit revenue accounts, Credit expense accounts,

// Net to Retained Earnings (7011)

// Lock all journals in period

Journal::where('transaction_date', '<=', $period_end)

->update(['is_closed' => true]);

}

```

7. Role-Based Access Control

```php

// Define roles using Spatie Permission

Role::create(['name' => 'super_admin']);

Role::create(['name' => 'akuntan']);

Role::create(['name' => 'kasir']);

Role::create(['name' => 'direktur']);

// Assign permissions

Permission::create(['name' => 'view journals']);

Permission::create(['name' => 'create journals']);

Permission::create(['name' => 'close period']);

Permission::create(['name' => 'manage reports']);

```

8. Validation Rules

Always enforce these rules:

```php

// Journal must balance

public function validateJournalBalance($journal_id)

{

$totals = JournalDetail::where('journal_id', $journal_id)

->selectRaw('SUM(debit) as total_debit, SUM(credit) as total_credit')

->first();

if ($totals->total_debit != $totals->total_credit) {

throw new Exception('Journal tidak balance: Debit ≠ Kredit');

}

}

// Prevent modifying closed journals

public function ensureNotClosed($journal_id)

{

if (Journal::find($journal_id)->is_closed) {

throw new Exception('Tidak dapat mengubah jurnal yang sudah ditutup');

}

}

```

System Workflow

1. **Setup**: Configure account groups, accounts, and auxiliaries

2. **Daily Operations**: Record water sales, purchases, payroll

3. **Automation**: Auto-generate journals from meter readings, bank feeds

4. **Reconciliation**: Match bank statements with journals

5. **Period Adjustments**: Accrue expenses, calculate depreciation

6. **Tax Processing**: Calculate PPN, PPh, generate e-Faktur

7. **Reporting**: Generate Balance Sheet, Income Statement, Cash Flow

8. **Period Close**: Transfer net income, lock journals

9. **Compliance**: Export to PDF/Excel for DJP/BPK/Local Government

Important Notes

Example Artisan Commands

When creating custom Artisan commands:

```bash

php artisan sakep:journal "Penjualan Air Bulan Juni"

php artisan sakep:close-period 2024-06

php artisan sakep:generate-efaktur --month=06 --year=2024

php artisan sakep:report --type=neraca --format=pdf

php artisan sakep:reconcile-bank --statement-id=123

```

Dashboard Widgets

Implement these key metrics: