Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan yang Efektif Guna Menunjang Penggajian dan Pengupahan yang Tepat Waktu

Natalia, Maria (0651192) (2010) Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan yang Efektif Guna Menunjang Penggajian dan Pengupahan yang Tepat Waktu. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

In carrying out the operational, a company needs to have activities good corporate management supported by qualified personnel in order to work efficiently. The thing to consider is the human factor or the employees because it is an important consideration in the company. Human resource is the dominant factor in achieving a company goal. In return for this resource, the company promises a performance contract in the form of salary. Internal controls over payroll in most companies are generally effective, even in small companies. However, in a large company, the CEO is not possible to control the overall labor costs. It is important to remember that salary is also an area which causes much waste of company resources because of the inefficiency or theft by deception (fraud). There are several ways in which employees can make a significant fraud in the areas of payroll, such as the fictitious employees and working hours. Through the preparation of this final task, the author tries to analyze the main issues contained in the accounting information system, payroll and wage at PT. X. The author intends to analyze the accounting information systems and the wage payroll of a company that has been running and making a new system design to help provide information on adequate payroll and wage. In composing this research the author uses descriptive analytical method, a method of describing, elaborating and describe a situation. The purpose of descriptive studies is to give researchers a history or to describe those aspects relevant to the phenomenon of attention from the perspective of a person, organization, industry orientation, or other. This research focuses on solving actual problems with the aim of presenting and analyzing data so as to provide a clear picture of the studied object or method of describing what is done by a company based on facts or events in the company. Based on the research and discussion done by the author, it can be concluded that the application of accounting information system of PT. X is not adequate because there is a double where almost the entire payroll process is handled by the accounting course. There still is a lack of capital resources (tools) at PT. X especially those directly related to payroll and wage systems, that is the lack of machines for detecting the employees attendance or fingerprint detection to support the process of employee attendance every day. Considering that PT.X is quite a big company, it is necessary to have these tools to prevent fraud in the recording of the working hours as well as to support the efficiency of payroll processing and remuneration.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: payroll system, accounting information system, fraud, time’s efficiency
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 06 May 2015 10:04
Last Modified: 06 May 2015 10:04
URI: http://repository.maranatha.edu/id/eprint/12206

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