SISTEM AKUNTANSI PENGGAJIAN KARYAWAN DALAM MENINGKATKAN EFEKTIFITAS PENGENDALIAN INTERNAL PADA PT YUTAKA TRANS FABIO

Hesty Andriyaningsih; Layon Hocben Hutagaol

Hesty Andriyaningsih Universitas Bina Insani
Layon Hocben Hutagaol Universitas Bina Insani

Abstract

The success of a company does not only lie in large profits but is also supported by success in terms of human resources. This can be seen from the important role of human resources, namely employees in the company, in maintaining the company's existence in carrying out existing business operations. The aim of the research is to find out the employee payroll accounting system at PT Yutaka Trans Fabio and to find out the internal controls related to the payroll accounting system at PT Yutaka Trans Fabio that have been implemented. This research method is descriptive qualitative. Data collection techniques include observation and interviews as primary data obtained directly from respondents including field coordinators, administration and accounting. Meanwhile, secondary data was obtained from various library materials such as books, journals and other documents related to this research. The results of the analysis and findings of this research are that the functions related to the payroll accounting system have not been fully implemented because there are still multiple functions carried out by the same person. Based on the research results, the author proposes to separate the functions related to the payroll accounting system at PT Yutaka Trans Fabio so that there is no duplication of functions by one person, such as the function of timekeeper and the function of making payroll and wages.

References

[1] S. Supardi, “Application of Organizational Culture Education, Employee Engagement, and Organizational Citizenship Behavior to the Performance of Bank Mandiri Employees,” J. Pendidik. Edutama, vol. 11, no. 1, pp. 256–267, 2024.
[2] A. aulia Mursidah, gatot wahyu Nugroho, and E. Eriswanto, “ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN (Studi Kasus Pada PT. Pratama Abadi Industri JX).,” Semin. Nas. Manaj., no. September, pp. 34–41, 2020.
[3] A. Kaengke, “Analisis Sistem Penggajian Pada Perusahaan Pt. Multi Prima Agung,” J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 9, no. 2, pp. 607–614, 2021.
[4] A. Sistem, A. Penggajian, and D. Efektivitas, “ETNIK : Jurnal Ekonomi – Teknik,” vol. 2, no. 7, pp. 595–603, 2023.
[5] S. Supardi, “DEVELOPMENT OF MSME HUMAN RESOURCE MANAGEMENT BASED ON KNOWLEDGE MANAGEMENT IN INDONESIA,” J. Ekon., vol. 11, no. 03, pp. 1763–1767, 2022.
[6] B. Natalia, “Analisis Sistem Informasi Akuntansi Penggajian Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PT GAMMA UTAMA SEJATI,” Bus. Manag. Econ. Account. Natl. Semin., vol. 2, no. 1, pp. 766–780, 2021.
[7] C. I. Merina and M. B. Herfazalesa, “Analisis Sistem Akuntansi Penggajian Dan Pengupahan Karyawan Dalam Meningkatkan Efektivitas Pengendalian Internal Perusahaan Pada Pt. Tri Marbako,” J. Aktual Akunt. Keuang. Bisnis Terap., vol. 5, no. 2, p. 255, 2022, doi: 10.32497/akunbisnis.v5i2.4067.
[8] D. M. Indrasti and A. I. Sulistyawati, “Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektifitas Pengendalian Internal,” Solusi, vol. 19, no. 2, pp. 65–79, 2021, doi: 10.26623/slsi.v19i2.3163.
[9] E. A. Thahar, J. Barus, and I. R. Widiastuti, “Analisis Sistem Informasi Akuntansi Penggajian Pada PT. Edher Perkasa Mandiri,” Akunt. dan Manaj. Bisnis, vol. 2, no. 1, pp. 113–124, 2022.
[10] E. Endaryati, Sistem Informasi Akuntansi (Eni Endaryati) (Z-Library), no. 605. 2021.
[11] E. Setyanto, Sistem Informasi Akuntansi. Yogyakarta: Diandra, 2021.
[12] I. Rahmawati and Sumarno, Sistem Informasi Akuntansi & Manajemen. Sidoarjo: UMSIDA Press, 2020.
[13] Mulyadi, Sistem Akuntansi, 4th ed. Jakarta: Salemba Empat, 2019.
[14] M. Romney, P. Steinbart, S. Summers, and D. Wood, Accounting Information Systems, Global Edition 15/E, 15th ed. New York: Pearson, 2021.
[15] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D, 26th ed. Alfabeta, 2019.
[16] I. Muis and P. Isyanto, “Market orientation, transformational leadership, partnership effects on organizational performance: a competitive advantage as a mediator,” Binus Bus. Rev., vol. 12, no. 3, pp. 263–277, 2021.
[17] H. R. Sinaga, H. Khuan, S. Supardi, and E. Irdhayanti, “Organizational Support and Career Development on Organizational Commitment: A Study in the Financial Services Industry in Indonesia,” Int. J. Business, Law, Educ., vol. 5, no. 1, pp. 728–736, 2024.
[18] M. Marnoto, S. Supardi, and I. Soegiarto, “Impact of Job Satisfaction, Transformational Leadership, and Work-Life Balance on Employee Performance: A Study in Technology Companies in Indonesia,” Int. J. Business, Law, Educ., vol. 5, no. 1, pp. 510–521, 2024.