ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN PENGGAJIAN PADA PT. AURA MANDIRI

ABSTRACT The current era requires speed and accuracy in making decisions, so that potential factors of production are needed. The existence of human resources as the main factor, then provides a reward for the achievements achieved in the form of salary. Provision of ineffective salaries can cause problems for the company, especially in relation to HR performance. To avoid this, it is necessary to control payroll management that ensures the fulfillment of the rights of workers (employees).The reward given by the company for the achievements of the workforce (employees) is salary. Ineffective payrolls cause problems for companies related to the performance of human resources (HR). To avoid this problem, a payroll management control system is needed to protect the rights of workers (employees). This study aims to analyze the effectiveness of the payroll management control system at PT. Aura Mandiri. The research method used is descriptive qualitative method. The results showed that the payroll management control system at PT. Aura Mandiri is quite effective because the company carries out procedures from start to finish and there are some other functions that are inadequate, namely the employee attendance list is still manual and has not taken advantage of more sophisticated technology, for example using a fingerprint system. Keyword : Effectiveness, Management Control System, Payroll

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Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor)

Jurnal Ilmiah Manajemen Kesatuan ◽

10.37641/jimkes.v7i1.211 ◽

2019 ◽

Vol 7 (1) ◽

pp. 179-187

Author(s):

Andy Rahmat ◽

Jasmadeti Jasmadeti ◽

Heti Herawati

Keyword(s):

Performance Evaluation ◽

Control System ◽

Problem Solving ◽

Human Resources ◽

Management Control ◽

Performance Measurements ◽

Working Process ◽

Due Date ◽

Management Control System ◽

Collection Period

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.

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PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK CENTRAL ASIA TBK.)

National Conference of Creative Industry ◽

10.30813/ncci.v0i0.1310 ◽

2018 ◽

Author(s):

Natasya Michelle Putri Kentjana ◽

Piter Nainggolan

Keyword(s):

Control System ◽

Human Resources ◽

Central Asia ◽

Employee Performance ◽

Management Control ◽

Partial Least Square ◽

Least Square ◽

Personal Goals ◽

Management Control System ◽

Permanent Employees

<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>

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ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP PRODUKTIVITAS DAN PENGGAJIAN PERUSAHAAN PADA MASA PANDEMI

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.419 ◽

2021 ◽

Vol 14 (2) ◽

pp. 184-192

Author(s):

Nadio Prakasila Prakasila

Keyword(s):

Control System ◽

Qualitative Method ◽

Management Control ◽

Primary Data ◽

Management Control System ◽

Know How ◽

New Strategy ◽

The Many ◽

Descriptive Qualitative

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

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