Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Upaya Pengendalian Internal Pada Pt. Gemilang Emas Indonesia

Abstract

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT. Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.

Perancangan Sistem Aplikasi Penggajian Karyawan pada PT Rekso Nasional Food Berbasis Netbeans

“…Oleh karena itu, dalam pengelolaan gaji, perusahaan memerlukan pengelolaan yang tepat, teratur dan efektif dari semua bagian terkait. Agar penanganan yang dilakukan oleh setiap bagian yang terkait berjalan lancar maka perusahaan membutuhkan sistem informasi sakuntansi penggajian dan pengupahan (Langi et al, 2019). PT Rekso Nasional Food yang mempunyai cabang salah satunya yaitu di Blok M Hassanudin dibangun pada tahun 2019 perusahaan ini merupakan tempat makan siap saji yang terletak dijalan Sultan Hassanudin kelurahan Melawai, kecamatan Kebayaroyan Baru, Jakarta Selatan.…”

Evaluasi sistem informasi akuntansi pengupahan produksi dalam upaya efektivitas pengendalian internal PT.TM

“…Tujuan tersebut adalah pengamanan atau menjaga aktiva yang dimiliki, memeriksa ketelitian dan kebenaran data akuntansi, menjamin adanya efisiensi dalam operasional serta menjaga agar tidak terjadi penyimpangan dari kebijakan yang telah ditetapkan, dengan demikian dapat dilihat bahwa sistem pengendalian intern mempunyai peranan yang penting sekali bagi perusahaan diungkapkan oleh Hidayat, Rahayu, dan Husaini (2013). Apalagi masalah gaji dan upah yang dianggap sensitif karena bersangkutan dengan kesejahteraan karyawan (Langi, Saerang dan Gerungai, 2019).…”

Analysis of implementation : the payroll accounting system and employee wages

“…Therefore, in the management of salaries and wages, the company requires proper, regular, and effective handling by all related departments. In order for the handling carried out by each related section to run smoothly, the company needs a payroll and wage accounting information system (Langi et al, 2019).…”

“…Along with the expansion of the company's activities, the management is required to be able to work more effectively and efficiently in carrying out the company's activities. With the increase in the company's activities, it will automatically cause the company's control to become wider, and with this wider scope, it will give rise to seeds that can be used to commit fraud, so that it can cause leakage, inefficiency, and disobedience to the procedures set by the company (Langi et al, 2019).…”

“…other costs and expenses. Salary expenditure is also one of the elements that can easily become targets of fraud and embezzlement by using various methods, for example, increasing cash disbursements by making fictitious receipts and so on (Langi et al, 2019).…”