Surat Perintah Bayar (SPB): Sistem Pengendalian Anggaran, Prosedur Approval, dan Manajemen Arus Kas Perusahaan
Menurut Standar Akuntansi Keuangan (SAK) dan Internal Control Framework, surat perintah bayar merupakan dokumen internal kontrol yang wajib ada untuk memastikan setiap pembayaran telah melalui proses verifikasi, otorisasi, dan pencatatan yang sesuai dengan kebijakan perusahaan.
Jenis Surat Perintah Bayar
SPB Rutin
- • Gaji & tunjangan karyawan
- • Sewa kantor/bangunan
- • Listrik, air, telepon
- • Cicilan pinjaman
- • Anggaran operasional bulanan
SPB Non-Rutin
- • Pembelian asset tetap
- • Pembayaran proyek
- • Biaya pemasaran khusus
- • Perjalanan dinas
- • Emergency repairs
SPB Vendor
- • Pembayaran supplier
- • Jasa konsultan
- • Kontraktor pekerjaan
- • Freelancer/outsourcing
- • Berdasarkan invoice/PO
Proses Approval Multilayer
Initiation & Budget Check
Pemohon buat SPB, verifikasi ketersediaan anggaran di department, lampirkan supporting documents
Department Head Approval
Manager/head department review & approve, pastikan sesuai kebutuhan operasional
Finance Verification
Finance verifikasi dokumen, compliance dengan policy, budget availability, tax implications
Final Approval
Direktur/authorized signatory final approval berdasarkan threshold amount
Payment Processing
Finance proses pembayaran, update accounting records, file documentation
Komponen SPB yang Lengkap
| Komponen | Deskripsi | Contoh | Keterangan |
|---|---|---|---|
| Header Information | Identitas SPB & perusahaan | No. SPB, tanggal, kode departemen | Nomor urut sesuai sistem |
| Penerima Pembayaran | Data pihak yang dibayar | Nama, NPWP, bank, rekening | Sesuai dengan kontrak/invoice |
| Detail Pembayaran | Rincian jumlah & alokasi | Item, quantity, unit price, amount | Cross-check dengan PO/invoice |
| Budget Codes | Kode akun & cost center | GL account, project code, department | Untuk posting ke sistem akuntansi |
| Dokumen Pendukung | Lampiran yang diperlukan | Invoice, PO, kontrak, delivery note | Wajib dilampirkan lengkap |
| Approval Matrix | Tanda tangan persetujuan | Pemohon, dept head, finance, direktur | Berdasarkan authorization limit |
Authorization Limits & Controls
Threshold Approval Levels
- •Level 1 (≤ Rp 5 juta): Department head approval
- •Level 2 (Rp 5-50 juta): Finance director approval
- •Level 3 (Rp 50-500 juta): CEO/Direktur Utama approval
- •Level 4 (> Rp 500 juta): Board of Commissioners approval
- •Special Cases: Capital expenditure butuh additional review
Internal Controls
- •Segregation of Duties: Pembuat, approver, payer berbeda
- •Budget Monitoring: Real-time budget vs actual
- •Vendor Verification: Validasi data vendor sebelum bayar
- •Documentation Requirements: Checklist dokumen wajib
- •Audit Trail: Semua approval tercatat di sistem
Template Surat Perintah Bayar
SURAT PERINTAH BAYAR (SPB)
PT. [NAMA PERUSAHAAN]
Alamat: [Alamat Perusahaan]
No. SPB: [Nomor]/SPB/[Dept]/[Bulan]/[Tahun]
Tanggal: [Tanggal Pembuatan]
KEPADA: BAGIAN KEUANGAN
Harap membayar kepada:
Nama: [Nama Penerima Pembayaran]
Alamat: [Alamat Penerima]
Bank: [Nama Bank]
No. Rekening: [Nomor Rekening]
NPWP: [Nomor NPWP Penerima]
SEJUMLAH: Rp [JUMLAH DALAM ANGKA]
(Terbilang: [Terbilang Rupiah])
UNTUK PEMBAYARAN:
[Deskripsi detail pembayaran]
Berdasarkan: [No. Invoice/PO/Kontrak]
Tanggal: [Tanggal Dokumen]
ALOKASI BIAYA:
• Cost Center: [Kode Cost Center]
• GL Account: [Kode Akun Beban]
• Project Code: [Kode Proyek jika ada]
• Department: [Nama Departemen]
DOKUMEN PENDUKUNG:
1. Invoice No. [Nomor Invoice]
2. Purchase Order No. [Nomor PO]
3. Delivery Note/BAST
4. Contract/Agreement
5. Lainnya: [Dokumen tambahan]
APPROVAL MATRIX:
Diajukan oleh:
[Jabatan Pemohon]
[Tanggal]
[Tanda Tangan]
[Nama Terang]
Disetujui oleh:
[Jabatan Dept Head]
[Tanggal]
[Tanda Tangan]
[Nama Terang]
Diperiksa oleh:
[Jabatan Finance]
[Tanggal]
[Tanda Tangan]
[Nama Terang]
Disahkan oleh:
[Jabatan Direktur]
[Tanggal]
[Tanda Tangan]
[Nama Terang]
Catatan Keuangan:
• Potongan PPh Pasal 23/26: Rp [Jumlah jika ada]
• Potongan PPN: Rp [Jumlah jika ada]
• Net Amount Payable: Rp [Jumlah bersih]
Best Practices Payment Processing
Efficiency & Accuracy
- ⚡Implement electronic approval workflow
- ⚡Use standardized templates for consistency
- ⚡Establish clear payment schedules & terms
- ⚡Automate payment processing where possible
- ⚡Maintain vendor master data accuracy
Risk Management
- 🛡️Implement dual control for high-value payments
- 🛡️Regular vendor verification & validation
- 🛡️Segregate payment initiation & approval roles
- 🛡️Monitor for duplicate payments proactively
- 🛡️Conduct periodic internal audits
Payment Management System
Technology Solutions
- • ERP Payment Modules (SAP, Oracle)
- • Standalone Payment Software
- • Electronic Funds Transfer Systems
- • Mobile Approval Applications
Banking Integration
- • Internet Banking Bulk Payments
- • Host-to-Host Banking Solutions
- • SWIFT & RTGS Integration
- • Virtual Account Management
Compliance Framework
- • Anti-Money Laundering (AML) Controls
- • Know Your Customer (KYC) Procedures
- • Tax Reporting Compliance
- • Audit Trail Requirements
💰 Strategic Payment Management Guidelines
Establish clear payment policies dan communicate to all departments. Implement tiered approval authority berdasarkan amount thresholds. Maintain accurate vendor information untuk prevent payment errors. Optimize payment timing untuk maximize cash flow benefits. Leverage early payment discounts ketika financially beneficial. Monitor payment terms compliance untuk maintain good vendor relationships. Regularly review payment processes untuk identify improvement opportunities. Ensure proper documentation untuk audit dan compliance purposes. Train staff on payment procedures dan fraud prevention measures. Use technology to automate routine payment processes. Conduct periodic reconciliations untuk ensure accuracy. Develop contingency plans untuk payment system disruptions.
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