Evaluasi Penerapan Sistem Akuntansi Penggajian Guru Dan Karyawan Pada Madrasah Aliyah As-Syafi’iyah 04 Jakasampurna
Abstract
Penelitian ini merupakan penelitian terkait evaluasi penerapan sistem akuntansi penggajian guru dan karyawan. Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi penggajian, dokumen yang menunjang, dan fungsi yang terkait, serta unsur pokok sistem pengendalian internal pada MA. As-syafi’iyah 04. Dalam penelitian ini penulis menggunakan metode penelitian kualitatif, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Penelitian disini mengungkapkan suatu keadaan atau kondisi sebagaimana adanya berdasarkan hasil pengamatan yang dilakukan secara langsung. Hasil dari penelitian ini adalah penerapan sistem akuntansi penggajian belum efektif, karena tidak terdapat fungsi kepegawaian, dan akuntansi, serta belum terdapat dokumen dan prosedur pembuatan bukti kas keluar. Selanjutnya pada evaluasi sistem akuntansi penggajian belum optimal, karena kegiatan penggajian belum terkomputerisasi, serta kurangnya pengawasan pada kegiatan penggajian.Kata kunci: Sistem akuntansi, Penggajian, Guru dan karyawan
This research is research related to the evaluation of the implementation of the teacher and employee payroll accounting system. This study aims to determine the payroll accounting information system, supporting documents, and related functions, as well as the main elements of the internal control system in MA. As-syafi'iyah 04. In this study the authors used qualitative research methods, with data collection techniques through interviews, observation, and documentation. Research here reveals a situation or condition as it is based on the results of direct observations. The result of this study is that the implementation of the payroll accounting information system has not been effective, because there are no staffing and accounting functions, and there are no documents and procedures for making evidence of cash out. Furthermore, the evaluation of the payroll accounting system is not optimal, because payroll activities are not yet computerized, and there is a lack of supervision of payroll activities.
Keywords: Accounting system, Payroll, Teachers and employees
References
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[2] J. A. Hall, Sistem Informasi Akuntansi, 4th ed. Salemba Empat, 2018.
[3] A. Primawati, B. Santoso, and E. Mulyadi, “Perancangan Sistem Informasi Penggajian Guru Smk An-Nur Klapanunggal Kabupaten Bogor Berbasis Java,” Semnas Ristek (Seminar Nas. Ris. dan Inov. Teknol., vol. 6, no. 1, pp. 333–338, 2022, doi: 10.30998/semnasristek.v6i1.5696.
[4] G. G. Kakasih, S. S. Pangemanan, and S. Pinatik, “Penerapan Sistem Akuntansi Penggajian (Studi Kasus Di Fakultas Ekonomi Dan Bisnis Universitas Sam Ratulangi) Application of Payroll Accounting System (Case Studies At Faculty Economic and Business Sam Ratulangi University),” Penerapan… 3059 J. EMBA, vol. 7, no. 3, pp. 3059–3068, 2019.
[5] I. Elim, L. M. Mawikere…, and N. J. Tumipa, “EVALUASI PENERAPAN SISTEM AKUNTANSI PENGGAJIAN PADA PT. ASURANSI BRI LIFE KANTOR WILAYAH MANADO,” 408 J. EMBA, vol. 8, no. 4, pp. 408–416, 2020.
[6] B. Marshall, Romney, and P. J. Steinbart, Sistem Informasi Akuntansi, 13th ed. Jakarta: Salemba Empat, 2018.
[7] N. Kamila, T. M. Adhi, and D. S. Aji, “The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia,” J. Bus. Behav. Entrep., vol. 7, no. 2, pp. 116–127, 2023.
[8] D. Nurdiniah and E. Pradika, “Effect of good corporate governance, KAP reputation, its size and leverage on integrity of financial statements,” Int. J. Econ. Financ. Issues, vol. 7, no. 4, pp. 174–181, 2017.
[9] R. M. Tambunan, Pedoman Penyusun Standard operating Procedures (SOP). Jakarta: Maiestas Publishing, 2018.
[10] D. Mulyana, Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya, 2018.
[11] Hardani et al., METODE PENELITIAN KUALITATIF & KUANTITATIF. Ygyakarta: CV. Pustaka Ilmu Group Yogyakarta, 2020.
[12] N. Kamila and I. Gandakusuma, Factors affecting target leverage in companies listed in Indonesia stock exchange from 2014 to 2018. European Alliance for Innovation, 2021, p. 164.
[13] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D, 26th ed. Alfabeta, 2019.
[14] U. Sidiq and Moh Miftachul Choiri, Metode Penelitian Kualitatif Di Bidang Pendidikan. Ponorogo: CV Nata karya, 2018.
Published
2024-11-26
How to Cite
SHOFIANI, Putri Barinda; NURDINIAH, Dade.
Evaluasi Penerapan Sistem Akuntansi Penggajian Guru Dan Karyawan Pada Madrasah Aliyah As-Syafi’iyah 04 Jakasampurna.
JURNAL MAHASISWA BINA INSANI, [S.l.], v. 9, n. 4, p. 353-362, nov. 2024.
ISSN 2528-6919.
Available at: <https://ejournal-binainsani.ac.id/index.php/JMBI/article/view/3614>. Date accessed: 07 july 2026.
doi: https://doi.org/10.51211/jmbi.v9i4.3614.
Section
Articles
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