Description

Knowledge and ability to understand, calculate, document/record, and analyze financial performance. Including the ability to understand the accounting policy either the local or the group standard.

Pengetahuan dan kemampuan untuk memahami, menghitung, mendokumentasikan / mencatat, dan menganalisis kinerja keuangan. Termasuk kemampuan untuk memahami kebijakan akuntansi baik standar lokal maupun kelompok.

Level		Behaviour Indicator
4	Expert
		1	Able to develop cost accounting technique. Mampu mengembangkan teknik cost accounting
		2	Able to perform as a resources person. Mampu tampil sebagai narasumber.
3	Very Skilled
		1	Understands business process in accounting system Memahami proses bisnis dalam sistem akuntansi
		2	Able to make cost accounting manual. Mampu membuat manual akuntansi biaya.
		3	Able to monitor, control and evaluate cost accounting report. Mampu memantau, mengendalikan, dan mengevaluasi laporan biaya akuntansi
		4	Able to analyze Budget and Forecast Mampu menganalisis Anggaran dan membuat Prakiraan
		5	Able to make audit planning and coordinate with auditor, monitor and control audit response. Mampu membuat perencanaan audit dan berkoordinasi dengan auditor, memantau dan mengendalikan respons audit.
2	Skilled
		1	Understands accounting aspect in production process. Memahami aspek-aspek accounting dalam proses produksi
		2	Understands accounting aspect in selling process. Memahami aspek accounting dalam proses penjualan
		3	Understands budget and cost control Memahami anggaran dan pengendalian biaya
		4	Able to make monthly cost accounting report / profit-loss Mampu membuat laporan akuntansi biaya bulanan / laba rugi
		5	Able to calculate Budget/ Forecast and report it. Mampu menghitung Anggaran / Prakiraan dan melaporkannya.
		6	Able to handle financial audit process and respond to auditor. Mampu menangani proses audit keuangan dan merespons auditor
1	Semiskilled
		1	Understands output of accounting report. Memahami pelaporan akuntansi yang dihasilkan
		2	Understands the concept of double entry / debit-credit (journal) Memahami konsep double entry / debit-credit (journal)
		3	Able to make a documentation related to all transaction of selling, debt and credit, direct expense, business debt, and inventory under supervision. Mampu mendokumentasikan setiap transaksi terkait : penjualan, piutang piutang, beban langsung, hutang usaha, persediaan dengan pengawasan