Jakarta in Indonesia is under construction of MRT subway, elevation of main roads and underpass, and there is a possibility of becoming a center hub city of South East ASIA.


Production Control

MRP, Manufacturing Result, KANBAN

Production Scheduler

Forward schedule and Backward schedule

Accounting System

Accrual-based and Cash-basised

Cost Calculation

Standard costing and Actual costing

Barcode Control

Scan barcode with handy terminal


Sophisticated websites with WordPress


The first purpose of systematizing work flow is to make data input more efficient and accurate, the next goal is to make effective use of information through visualization / sharing / systematization, and as a result, Information creates the company's competitiveness.

In order to realize this, first replace the minimum necessary work flow with the system and to start using system in a short time. This is the key of successful systematization for Japanese companies in Indonesia.

It is our core business to transform on-site efforts to the company's competitiveness by the power of the system. We need only two qualities to realize this. The first one is the communication ability to hear the requirements from on-site users, and the second one is the technical ability to make it into a system that makes it easy to use.

With the progress of AI technology (Artificial Intelligence), work flow has been automated and the method of systematization is changing, but we will take care these two qualities that will not change forever.


  • Jl. Boulevard Selatan, Ruko Emerald Commercial, Blok UC22, Summarecon Bekasi, Marga Mulya Bekasi, Jawa Barat 17141
  • 021 89453949
  • yama@bahtera.jp


Indonesian Tax Rule

Indonesia tax rule from the point of view of accounting system When implementing accounting system in Indonesia, we need some knowledge about Indonesian tax rule. Personal income tax (PPH21) related to payroll system. VAT (PPN) related to issuing invoice to customer or receiving invoice from supplier . Withholding service income tax (PPH23) related A/P entry […]

Time machine business between Japan and Indonesia became difficult.

Time machine business I think that Yoshinoya overcame the frame of Japanese food and became Indonesian soul food. I am happy to see the scene where Japanese food culture is accepted by Indonesian people. Time machine business is now outdated words, but in short the business that utilize the time lag between developed countries and […]

The Flow of Cost of Goods Manufactured

Raw material cost (Raw Material Warehouse) Let’s assume that we are manufacturing furniture, and we have a couple of building to store manufacturing facility. First building is raw material warehouse. Now what goes into raw material? Let’s assume that raw material are made up of wood, nail, glue to make a table. Wood would be […]

Categories of product cost

Categories of product cost All product cost can be categorized into 3 sub groups, direct material (DM), direct labor (DL), and manufacturing / factory overhead (MOH/FOH). If you see abbreviation MOH as manufacturing overhead, if you see abbreviation FOH as factory overhead, both means the same thing, it depends on your factory you are working. […]

Cash basis vs Accrual basis

Cash basis vs Accrual basis in terms of revenues and expenses Now we compare the contrast in the cash basis accounting vs the accrual basis accounting. What are these accounting system? These are 2 different types of accounting methods by which company can maintain their records. How does company know which one of the method […]

Method of Journal Entry

Convert the transaction “Purchased office supplies on account” into the language of accounting. Now I’m going to show you how to remember the rule of debit and credit, so you know, how to prepare the financial statement using this rule. To help you out I had put some information behind me here on the white […]


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