Evaluasi penerapan pengendalian intern sistem informasi akuntansi penggajian karyawan outsourcing pada PT Berkat Usaha Anak Sejahtera
DOI:
https://doi.org/10.26905/j.bijak.v5i1.8518Keywords:
Accounting Information System, Internal Control, Payroll.Abstract
This study aims to determine how the application of internal recognition of the payroll accounting information system of outsourcing employees at PT Berkat Usaha Anak Sejahtera. The object of this research is PT Berkat Usaha Anak Sejahtera. This research method uses a qualitative descriptive method by conducting direct interviews with the director, secretary, and field supervisor of PT Berkat Usaha Anak Sejahtera. The data sources of this research are primary data obtained from interviews, observations, and field research. From the results of the research that has been done, it can be concluded that there is a weakness in the payroll accounting information system for outsourcing employees, namely the company does not make or set a payroll SOP (Standard Operating Procedure). There are also weaknesses in the implementation of internal control of the payroll accounting information system where the company does not update the organizational structure, moreover there are dual responsibilities and functions carried out by the director.
Â
References
Fadli, Muhammad, Rajindra, Guasmin. 2022. Analisis Sistem Akuntansi Penggajian Pada Dinas Pendapatan Daerah Provinsi Sulawes Tengah. Jurnal Kolaboratif Sains.Volume 5 (1). 1-6.
Fathah, Rigel Nurul. 2019. Analisis Sistem Pengendalian internal Pada Rumah Sakit Umum PKU Muhammadiyah Nanggulan. Jurnal Muara Ilmu Ekonomi dan Bisnis. Volume 3 (1). 198-208.
Haryadi, Tri dan Eko Triyanto. Analisis Sistem Pengendalian Internal Pada Sistem Penggajian Karyawan (Studi Kasus Pada CV Surya Jaya Abadi). Jurnal Paradigma Ekonomika. Volume 16 (2). 323-334.
Jaluanto dan Riska Parasmita Dewi. 2018. Penerapan Pengendalian Intern Sistem Informasi Akuntansi Penggajian Outsourcing. Setar Acitya-Jurnal Ilmiah UNTAG Semarang . Volume 7 (1), 63-81.
Langi, Brenda, David P. E. Saerang, dan Natalia Y. T. Gerungai. 2019. Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Upaya Pengendalian Internal Pada PT Gemilang Emas Indonesia. Jurnal Riset Akuntansi Going Concern. Volume 14, Nomor 1, 2019, Halaman 148-153.
Mulyadi. 2016. Sistem Akuntansi. Edisi Keempat, Cetakan Keempat. Salemba Empat. Jakarta.
Natalia, Bella. 2020. Analisis Sistem Informasi Akuntansi Penggajian Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PT Gamma Utama Sejati. Prosiding BIEMA (Business Management Economic, And Accounting National Seminar). 1. 171-178.
Oroh, Alviano Andrew, Lintje Kalangi, Meily Y.B Kalao. 2021. Evaluasi Penerapan Sistem Informasi Akuntansi Penggajian Dalam Meningkatkan Pengendalian Intern Pada PT. Buana Finance, Tbk Manado. Jurnal EMBA. Volume 9 (3). 584-595.
Romney, Marshall B. dan Paul John Steinbart. 2018. Sistem Informasi Akuntansi. Jakarta. Salemba Empat.
Sholiha, Rizkiyatus. 2018. Evaluasi Sistem Dan Prosedur Penggajan Dan Pengupahan Untuk Meningkatkan Pengenalian Internal Perusahaan (Studi Kasus Pada PT. Matabiru Indonesia). Jurnal Sketsa Bisnis Volume 5 (1). 39-48.
Undang-Undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan.
Yuliana, Khozin, Muhamad Zahrudin, dan Tri Utari. 2018. Analisis Sistem Informasi Pinjaman Dan Pengembalian Buku Perpustakaan Pada SMA Nusantara 1 Tangerang. Journal SENSI (Strategic Of Education In Information System). Volume 4 (1). 46-64.
Downloads
Published
Issue
Section
License
Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)
Â
JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
