Evaluasi Penerapan Sistem Informasi Akuntansi Pembayaran Gaji Dan Upah Untuk Meningkatkan Pengendalian Intern (Studi Kasus Pada Rsia Arafah Anwar Medika Sukodono Sidoarjo)

Putri Damayanti C. • Dwiatmanto Dwiatmanto • Zahroh Z. A. Zahroh Z. A.
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • October 2016

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(Bahasa Indonesia, 8 pages)

Abstract

Payroll and wage accounting system is the system that is required to manage the implementation process on salaries and wages giving of employees well. The mistake in implementing the Payroll and the wage accounting system will harm the company. the problems solving, company need a monitoring tool called the internal control system to prevent fraud. The purpose of this study was to understand the application of accounting system of payroll and wages of employees that was implemented by RSIA Arafah Anwar Medika Sukodono in supporting the internal control. This type of research used a descriptive study with qualitative approach. The results of this study, researcher found some weaknesses in the accounting system of payroll and wages of employees that was implemented by RSIA AMS. The weaknesses found in the salaries (payroll) and wages is paycheck that there is only one sheet, the officialdom department should handle staffing issues but also serve to collect presence of employees who had been recorded in fingerprint machine. Advices that can be givenis should paycheck on payroll procedures and wages there are three copies, there should be a special section that collects the presence of employees who have been recorded on the fingerprint machine in order to avoid mistakes on the salaries and wages given to employees

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more