09 — Accounting #

Modul akuntansi built-in: General Ledger, AR/AP, daily revenue posting, COA per-property, integrasi pajak (PB1, PPN, PPh), export ke software lokal (Coretax, Accurate, Jurnal, Mekari Talenta/Jurnal).

Tujuan: hotel bisa close-the-day & close-the-month tanpa software akuntansi terpisah, tetap kompatibel kalau owner sudah punya tools lain.

1. Scope #

2. Chart of Accounts (COA) #

Prinsip #

• Per-property COA, tapi seed dari template default (SAK ETAP) saat property dibuat.
• 5 digit code: 1-1010 (asset-cash-bank BCA, dst).
• Multi-level: parent_id self-reference.
• Owner bisa edit / tambah account, bukan kunci.

Struktur default (seed) #

Tabel #

chart_of_accounts
├── id
├── property_id
├── code (5-digit, unique per property)
├── parent_id (nullable)
├── name
├── type ENUM('asset','liability','equity','revenue','expense','header')
├── normal_balance ENUM('debit','credit')
├── is_active
├── is_system (boolean — true = jangan di-edit/hapus, dipakai auto-posting)
├── description
└── timestamps

3. General Ledger (Auto Posting) #

Sumber jurnal otomatis #

Setiap auto-posting wajib di-tag dengan source_type + source_id untuk traceability.

Tabel #

journal_entries
├── id
├── property_id
├── entry_no (sequential YYYYMM-NNNN)
├── posted_at (datetime — actual posting time)
├── period_year, period_month
├── description
├── source_type (e.g. 'folio_settle','night_audit','ota_booking','manual','recurring')
├── source_id (polymorphic FK)
├── total_debit, total_credit (must be equal)
├── status ENUM('draft','posted','void')
├── created_by, posted_by, voided_by
└── timestamps

journal_lines
├── id
├── journal_entry_id
├── account_id (FK → chart_of_accounts)
├── description
├── debit, credit (one is 0)
├── tax_code (nullable — 'PPN_OUT', 'PB1', 'PPH23')
├── cost_center_id (nullable — Phase 2)
└── line_no

Validasi: sum(debit) === sum(credit) per entry, enforced di service.

4. Accounts Receivable #

Tipe AR #

1. Guest in-house — folio belum settle (residen aktif)
2. City ledger — guest sudah check-out tapi billing ke company / agent
3. OTA receivable — payout dari Booking.com / Agoda / Traveloka (paid-by-OTA model)
4. Voucher / gift card outstanding

Aging report #

Current | 1-30 | 31-60 | 61-90 | >90 days

Workflow city ledger #

Check-out → folio belum bayar → transfer ke city ledger account (per company)
→ generate invoice → kirim ke company → payment received → close

Tabel #

ar_accounts
├── id, property_id
├── account_type (city_ledger | ota | guest)
├── company_id / ota_id / guest_id
├── credit_limit
├── balance_cached (denormalized untuk speed)
├── payment_terms_days
└── timestamps

ar_invoices
├── id, ar_account_id
├── invoice_no (per format property: HTL/2026/0001)
├── issued_at, due_at
├── subtotal, tax_total, grand_total
├── paid_total, balance
├── status (open | partial | paid | overdue | void)
└── timestamps

ar_invoice_lines (description, qty, unit_price, tax)
ar_payments (FK invoice, amount, method, ref_no, journal_entry_id)

5. Accounts Payable #

Mirror dari AR untuk supplier:

ap_suppliers (master vendor)
ap_bills (invoice masuk dari supplier)
ap_bill_lines
ap_payments

Workflow: bill received → approval (jika nominal > threshold) → schedule payment → bayar → posting jurnal.

PPh 23 atas jasa supplier (final 2% / non-final) auto-calculated saat tipe expense = service.

6. Daily Revenue Report (Night Audit Output) #

Generated otomatis saat night audit closes. Field utama:

property_id, date
─────────────────────────────────
ROOMS
  rooms_available
  rooms_sold
  rooms_complimentary
  rooms_house_use
  rooms_out_of_order
  occupancy_pct
  adr (avg daily rate)
  revpar (revenue per available room)
  room_revenue_gross
  service_charge
  pb1_amount
  room_revenue_net

F&B
  fnb_revenue (resto + minibar + room service)
  fnb_covers (jumlah pelanggan)
  apc (avg per cover)

OTHER
  laundry_revenue
  spa_revenue (P2)
  other_revenue

TOTAL DAILY REVENUE
TOTAL TAX (PB1 + PPN + Service)
NET COLLECTED CASH / CARD / OTA / CITY-LEDGER

Format: dashboard view + PDF + auto-email ke owner.

7. Tax Integration #

PB1 / PHR #

Auto-credit ke akun 2-1100 PB1 Terhutang saat night audit. Tarif sesuai region (lihat 08-INDONESIA_COMPLIANCE.md).

PPN #

Auto-credit ke 2-1110 PPN Keluaran untuk transaksi yang kena PPN (umumnya F&B di hotel besar yang sudah PKP, dan jasa katering banquet). Hotel kecil non-PKP tinggal disable di property setting.

PPN Masukan dari supplier bills auto-debit ke 1-1300.

PPh 21 #

Phase 2 saat HR module aktif. Per slip gaji: DR Gaji — CR Bank, PPh 21 Terhutang, BPJS Kesehatan, BPJS TK.

PPh 23 #

Atas service charge ke vendor (tour guide, freelance, jasa) — auto-withhold saat AP bill dibayar.

e-Faktur Coretax #

Lihat 08-INDONESIA_COMPLIANCE.md. Service CoretaxClient push faktur via API.

8. Closing & Reporting #

Daily close (night audit) #

• Lock semua transaksi tanggal berjalan
• Generate daily revenue report
• Roll over occupancy, room status
• Post recurring jurnal (rent if rented, etc.)

Monthly close #

• Reconcile AR aging
• Reconcile AP
• Bank reconciliation (semi-manual)
• Post adjusting entries (penyusutan saat Phase 3)
• Generate trial balance, P&L
• Lock period — accounting_periods.status = 'locked'

Posting ke periode locked harus permission accounting.unlock_period.

Year-end close #

• Close revenue/expense ke laba ditahan
• Generate annual P&L, balance sheet
• Export ke akuntan untuk SPT Tahunan badan

9. Reports (Built-in) #

10. Export ke Software Eksternal #

User bebas pilih (BYOK style — semua format). Adapter format-based:

User config mapping akun lokal ↔ akun di software target di admin UI.

external_accounting_mappings
├── id, property_id
├── target_software (accurate | jurnal | zahir | coretax | csv)
├── local_account_id (FK chart_of_accounts)
├── external_account_code
├── external_account_name
└── timestamps

Cron accounting:export-daily push ke target sesuai schedule owner (real-time / hourly / daily / manual).

No hardcoded vendor adapter — semua via universal CSV + per-target mapping. Untuk Coretax tetap direct API karena format DJP fixed.

11. Multi-property handling (SaaS mode) #

• Setiap tenant (property) punya COA sendiri di db tenant.
• Tidak ada konsolidasi cross-property di Phase 1 (owner yang punya 3 hotel cetak P&L per property terpisah).
• Phase 3: consolidated P&L untuk grup hotel (owner statement multi-property) — opsional add-on.

12. Audit Trail #

Setiap journal entry, AR/AP transaksi, COA edit terekam di audit_logs:

• who, when, what action
• before / after JSON snapshot
• IP, user agent

Retention: 10 tahun (UU Pajak Indonesia minimum 10 tahun untuk dokumen pembukuan).

13. Permissions #

14. Open Questions #

1. Revenue recognition: tagih saat reservasi dibuat atau saat tamu check-out? Default: cash basis (saat settle); akrual basis sebagai opsi.
2. Accrual untuk advance booking: butuh rekognisi pendapatan diterima dimuka saat booking confirmed-prepaid?
3. Service charge distribution scheduler: bulanan (umum) atau per-shift?
4. Cost center per outlet (resto, bar, spa) — Phase 2 atau Phase 3?