PERANAN SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PENGGAJIAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA CV. MARGA SARANA ABADI SURABAYA

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Bagas Prayoga Septian Pamungkas ◽  
Sugeng Hariyanto

ABSTRACTThe purpose of this study was to determine how the application payroll accounting system on a CV . Marga Sarana Abadi Surabaya and to determine whether the payroll accounting system adopted by the company can assist management in internal control salary. This type of research is a kind of descriptive research that uses primary data such as interviews with the companies and the secondary as the organizational structure . Data was collected using observation , interview , and literature . Data analysis method used is descriptive method . This research was conducted in the office CV. Marga Sarana Abadi Surabaya is located in Jl . Kedung Asem PN - 01 Ruko Pondok Nirwana Surabaya and the time the study began in May 2016 until the completion of this thesis. The results of this study indicate that the accounting system applied to CV . Marga Sarana Abadi Surabaya to handle payroll and wages have been sufficient to help the company management in internal control salaries. This is good because the company employs a staff of various levels and the number of fairly and rewarded for their services in the form of salary , so the company must have an effective accounting system . Keywords : payroll , internal control , accounting information systems

2018 ◽  
Vol 6 (2) ◽  
pp. 094-103
Author(s):  
Yayang Intishar ◽  
Muanas .

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.


2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales


2019 ◽  
Vol 3 (2) ◽  
pp. 73-78
Author(s):  
Wahyu Pramesti ◽  
Desi Trijayanti

This research was conducted at CV ABC which is engaged in the furniture industry. In managing the payroll system this company is still less effective. It can be seen from several salary payment activities to employees who still often make mistakes in the process of calculating salaries and employee attendance records. In addition, in the process of paying salaries to employees, they often experience late payments. The purpose of this study is to analyze the payroll accounting information system in the company which is expected to help resolve the problems faced by the company. The research method used in this study is a qualitative descriptive research method. The thing that will be done by the researcher is to describe the use of payroll accounting system on CV ABC. The conclusion of this study is that the payroll system on CV ABC is already good because it has used a computerized system. The internal control in the payroll process is still weak because there are still division of tasks and responsibilities of each part that is unclear, namely there is a double duty and interdependence in working tasks, besides that supervision is still lacking for activities that should be routinely checked or corrected.


2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.


2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.


2021 ◽  
Vol 2 (6) ◽  
pp. 2306-2312
Author(s):  
Ertie Nur Hartiwati

To find out whether a company is a company that has a good and correct system, a control system is needed that can make the company more thorough and have more specific and good payroll data. The internal control system is one of the accounting information systems. implemented by the company in achieving its corporate goals. In realizing a good and appropriate company system, an analysis and evaluation is needed. Where it is expected to be able to prevent fraud that can occur within a company. The analytical method used is Flowchart (Flow Chart), an analytical technique used to describe several aspects of an information system in a clear, concise, and logical manner. Flowcharts use standard symbols to describe through pictures the transaction processing procedures used by the company and the flow of data through the system. The benefits of this system to help clarify complex processes in the decision-making process. The conclusions obtained from the Payroll Accounting Information System Analysis, the company seeks to implement the accounting function properly. However, the company has not implemented a payroll information system that is more complex so that it can cause errors in the payroll system within the company.


2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control


2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Faujan Otinur ◽  
Sifrid S. Pangemanan ◽  
Jessy Warongan

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.


Author(s):  
Nourmaliza Nourmaliza

This study aims to examine the factors that influence the management of regional assets agencies in West Aceh District. The unit of analysis in this study is all agencies in West Aceh District, amounting to 29 agencies. Each agencies consists of 3 (three) persons who will be the respondent, namely Head of agencies, Finance Administration Officer, and Activity Technical Officer. Sources of data in this study using primary data that is the results of questionnaires obtained from respondents research. While the technique of collecting research data is done by technique of spreading of questionnaire. The analysis method used is Multiple Linear Regression Analysis. The results showed that the factor of human resource competency, internal control system and accounting information system either jointly or separately affect the management of regional assets agencies in the West Aceh District.


2020 ◽  
Vol 16 (3) ◽  
pp. 413
Author(s):  
Josua Julio Brenda Lumintang ◽  
Grace Adonia Josefina Rumagit ◽  
Melissa Lady Gisela Taroreh

This study aims to examine the benefits of e-commerce in selling "snacking" business products in the city of Manado. This research was conducted from May to June 2020. The data used in this study are primary data obtained through interviews with “Snacking” business owners. The data collection method in this study is a survey method. The data analysis method used in this research is descriptive method with a quantitative approach, to describe the sales of "snacking" business products in utilizing e-commerce. The results showed that the benefits of e-commerce in selling "snacking" business products, which can help in increasing the number of orders and sales turnover, as well as a means of business promotion, as well as helping in the development of business products.


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