PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DALAM KAITANNYA DENGAN SISTEM MANAJEMEN MUTU (ISO 9001:2008) (STUDI KASUS PADA PT. RAHAYU SANTOSA)
The accounting system is a very complex system in a company, it is necessary to ensure the system processes the company is running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the International Standard Organization (ISO). Quality management system standards (ISO 9001: 2008) is a system that has standards or quality is good, which is already international. Quality management system standards (ISO 9001: 2008) is an international standard that is no stranger to manufacturing and service industries. Standards become mandatory for many manufacturers or companies to be able to compete in the international market, by demonstrating the consistency of the product quality. The purpose of this paper is: the first is knowing the payroll accounting system implementation at PT. Rahayu Santosa, second is knowing the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa, and last is knowing payroll accounting system implementation in relation to the quality management system (ISO 9001: 2008) at PT. Rahayu Santosa. The methodology used in this study is the descriptive research method that studies carried out by means of a variable to describe and explain research on the author, as well as action research methods to obtain the necessary data.Payroll accounting system at PT. Rahayu Santosa still use the manual payroll accounting system or not computerized. Payroll accounting systems applied by PT. Rahayu Santosa is in conformity with the existing SOP PT. Rahayu Santosa and not found during the major findings of internal audit. Payroll system part of the ISO 9001 on the HR department.ISO 9001: 2008 is a quality management system standards issued by international organizations, which means that the product is not certified, but how to set up the system. The quality management system (ISO 9001: 2008) is a system implemented by PT. Rahayu Santosa in order to improve the quality of a product (goods or services). PT. Rahayu Santosa is one of the manufacturing companies that implement ISO 9001: 2008 since 2008.4Application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensure the procedure is good payroll system.Keywords : ISO 9001:2008 and Accounting System