Finance

The Finance module (tabs Receivables, Payables, Journals, Trial balance, Profit & loss, PPN) is one general ledger filled automatically by sales, purchasing, stock, manufacturing, payroll, projects and assets. You will rarely need to write journals yourself. Every journal is checked: debits must equal credits, or it is rejected.

Who can change finance data: Owner, Admin and Finance. HR only posts and pays payroll. Other roles can at most view.

Receivables

The list of customer invoices with the amount still owed and the due date. Invoices are created automatically when a sales order is delivered (Deliver & invoice) or when a project milestone is billed.

Recording a customer payment: click Record payment on the invoice, enter the amount (part payments are fine), the date and the cash or bank account that received it, then save. Air-M posts Dr Bank / Cr Accounts Receivable and reduces the amount owed. Fully paid invoices drop off the open invoice list.

Receivables aging is shown on the Workbench: not yet due, 1–30 days late, 31–60 days and more than 60 days.

Payables

Vendor bills, created automatically when goods from a purchase order are received. Click Pay vendor to record a payment (Dr Accounts Payable / Cr Bank).

Journals

All journals, newest first, numbered JV-2026-0001, with where they came from (sales, purchasing, payroll and so on).

Manual journal: click Post journal, enter the date and description, then account lines with a debit or credit. Post only works when total debits equal total credits. Use it for corrections, expenses paid directly or month-end adjustments.

Posted journals are never deleted. To cancel one, post the reverse journal. That keeps the audit trail intact.

Trial balance

The balance of every account. Total debits always equal total credits. The Inventory account balance equals the stock value in Supply Chain, Accounts Receivable equals the total of open invoices, and Accounts Payable equals the total of open vendor bills.

Profit & loss

Choose the From and To dates. Revenue, cost of goods sold and expenses are calculated directly from the ledger for that period.

PPN

Choose the Tax period (month). Air-M shows Output VAT (from sales invoices), Input VAT (from goods received) and the difference for that month.

PPN rate: since 2025 the rate is 12% on a "DPP nilai lain" tax base of 11/12 for non-luxury goods, so the effective charge is 11%. Air-M records PPN at the effective 11% and shows the DPP and the 12% rate in the Coretax export.

Coretax tax invoices (XML)

Click Coretax XML on an invoice to download a tax invoice import file in the DJP Coretax XML format.

• The customer must have an NPWP or NIK. If not, add it first in Sales & Marketing → Customers.
• The file is a draft: check it in Coretax before uploading it the first time. Sending directly to DJP through a PJAP is not available yet.

See also Tax and BPJS rules.