NURHAYATI, IRA (2020) ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA PT. TONS ENGINEERING. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to explain and describe the analysis of payroll accounting information systems at PT. Tons Engineering. Starting from the activities in the payroll system to the reports generated from the payroll system. This research takes the object of research at PT. Tons Engineering. Data collection methods using observation, interviews and documentation. The analysis technique used is descriptive research with a qualitative approach. The type of data used is qualitative data that is by describing the existing payroll accounting information system in the company which includes activities in the payroll system, documents used, related records, reports generated and functions related to the payroll accounting information system . Then evaluate whether the payroll accounting system at PT. Tons Engineering has been running effectively and in accordance with internal control. Judging from the results of research data at PT. Tons Engineering shows that the role of the internal control system as a control of the performance of payroll management is implemented by PT. Tons Engineering is still less effective in the payroll accounting system. The first is the function related to the payroll and wage system that has not all performed its duties properly, then the authorization system does not fully support the elements of internal control because it has not shown evidence of accountability from related parties, so that improvements are still needed in the future. Keywords: Accounting System, Information System, Payroll, and Internal Control Penelitian ini bertujuan untuk menjelaskan dan mendeskripsikan analisis sistem informasi akuntansi penggajian pada PT. Tons Engineering. Mulai dari aktivitas-aktivitas dalam system penggajian sampai laporan yang dihasilkan dari sistem penggajian. Penelitian ini mengambil objek penelitian di PT. Tons Engineering. Metode pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisa yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan adalah data kualitatif yaitu dengan cara mendeskripsikan sistem informasi akuntansi penggajian yang ada dalam perusahaan yang meliputi aktivitas-aktivitas dalam sistem penggajian, dokumen yang digunakan, catatan yang terkait, laporan yang dihasilkan dan fungsi-fungsi yang terkait dalam sistem informasi akuntansi penggajian. Kemudian dievaluasi apakah sistem akuntansi penggajian di PT. Tons Engineering sudah berjalan dengan efektif dan sesuai dengan pengendalian internal. Dilihat dari hasil data penelitian di PT. Tons Engineering menunjukan bahwa peran sistem pengendalian internal sebagai pengendalian kinerja manajemen penggajian yang diterapkan oleh PT. Tons Engineering masih kurang efektif dalam sistem akuntansi penggajian. Yang pertama fungsi yang terkait sistem penggajian dan pengupahan belum seluruhnya menjalankan tugas dengan baik, kemudian sistem otorisasi belum seluruhnya mendukung unsur pengendalian internal karena belum menunjukan bukti pertanggung jawaban dari pihak – pihak terkait, sehingga masih diperlukan perbaikan untuk kedepannya. Kata Kunci: Sistem Akuntansi, Sistem Informasi, Sistem Penggajian, dan Pengendalian Internal
| Item Type: | Thesis (S1) |
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| Call Number: | FE/AK. 20 301 |
| NIM/NIDN Creators: | 43215120078 |
| Additional Information: | Sistem Akuntansi, Sistem Informasi, Sistem Penggajian, dan Pengendalian Internal |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 003 Systems/Sistem-sistem 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Jan 2022 13:47 |
| Last Modified: | 30 Jun 2022 08:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54508 |
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