ANALISIS SISTEM DAN PROSEDUR PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM UPAYA MENDUKUNG PENGENDALIAN YANG EFEKTIF PT. HONDA POWER PRODUCT INDONESIA (Studi Kasus Pada PT. Honda Power Product Indonesia)

YUNITASARI, INDAH (2019) ANALISIS SISTEM DAN PROSEDUR PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM UPAYA MENDUKUNG PENGENDALIAN YANG EFEKTIF PT. HONDA POWER PRODUCT INDONESIA (Studi Kasus Pada PT. Honda Power Product Indonesia). S1 thesis, Universitas Mercu Buana.

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Abstract

The objective of this research is to find out the description of the system and procedures of payroll and remuneration and its implementation in fulfilling the elements and objective of internal control payroll system and salary at PT. Honda Power Products Indonesia. This research takes a research object in PT. Honda Power Products Indonesia. The Method of data collection is using an interview, observation, and documentation. Data analysis techniques used are qualitative descriptive analysis techniques that is by describing the existing payroll system and salary in the company that includes related related functions in the payroll accounting system, documents used in payroll and salary accounting systems, procedures that configurate payroll and salary accounting systems, accounting records used in payroll and salary accounting systems, organizational structure. Then evaluated whether the payroll system and salarys applied in the company can boost up the effectiveness of internal control. The results showed that the implementation of salary and payroll system and procedures of PT. Honda Power Products Indonesia in fulfilling the elements and objective of internal control of payroll system and remuneration is still less effective. This has been marked by a multiplication of functions in the Human Resource Development (HRD) division. Keywords: Salary, Wages, Salaries and wages of internal control Tujuan penelitian ini adalah untuk mengetahui gambaran sistem dan prosedur penggajian dan pengupahan beserta pelaksanaannya dalam memenuhi unsur-unsur dan tujuan pengendalian efektif sistem penggajian dan pengupahan pada PT. Honda Power Products Indonesia. Penelitian ini mengambil objek penelitian di PT. Honda Power Products Indonesia. Metode pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis diskriptif kualitatif yaitu dengan cara mendeskripsikan sistem penggajian dan pengupahan yang ada dalam perusahaan yang meliputi fungsi-fungsi yang terkait dalam sistem akuntansi penggajian dan pengupahan, dokumen yang digunakan dalam sistem akuntansi penggajian dan pengupahan, prosedur yang membentuk sistem akuntansi penggajian dan pengupahan, catatan akuntansi yang digunakan dalam sistem akuntansi penggajian dan pengupahan, struktur organisasi. Kemudian dievaluasi apakah sistem penggajian dan pengupahan yang diterapkan dalam perusahaan dapat menigkatkan efektivitas pengendalian intern. Hasil penelitian menunjukkan bahwa penerapan sistem dan prosedur penggajian dan pengupahan PT. Honda Power Products Indonesia dalam memenuhi unsur- unsur dan tujuan pengendalian sistem penggajian dan pengupahan masih kurang efektif. Hal ini ditandai dengan adanya perangkapan fungsi pada bagian Human Resource Development(HRD). Kata kunci: penggajian, pengupahan, pengendalian gaji dan upah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 391
NIM/NIDN Creators: 43214120071
Uncontrolled Keywords: penggajian, pengupahan, pengendalian gaji dan upah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Feb 2022 08:32
Last Modified: 07 Feb 2022 08:32
URI: http://repository.mercubuana.ac.id/id/eprint/55535

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