scholarly journals Perancangan Sistem Informasi Akuntansi Penggajian (Manual)

2019 ◽  
Vol 3 (1) ◽  
pp. 175-185
Author(s):  
Umi Kulsum ◽  
Moh Halim ◽  
Nina Martiana
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information System ◽  
Study Approach ◽  
Descriptive Research ◽  
Qualitative Descriptive

Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance  with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System

scholarly journals Tinjauan Pengaruh Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern Gaji Dan Upah Pada Hotel Salak The Heritage

2020 ◽  
Vol 4 (1) ◽  
pp. 014-020
Author(s):  
Harry Roestiono ◽  
Siti Nurfithriyani ◽  
Tarida Marlin
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Secondary Data ◽  
Payment System ◽  
Primary Data ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Proper System ◽  
Library Research

The roles of internal control and accounting information system owned by a firm cannot be separated with each other in company’s operating in order to run smoothly and in accordance with the standardised procedures. And so with payroll and payment operating, it takes a proper system to run its activities. Thus, the company will be able to avoid possible risks during transactions. This research is aimed at investigating how the application of payroll system and to determine if the existing system helps the management in controlling its payroll and payment system.  This is a descriptive research using primary data such as interviews with management and secondary data. Data are collected using observation technique, interviews and library research. The result concludes that the company has run a proper system in its payroll and thus helped the management to control its payroll and payment system.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PERUM BULOG DIVRE AMBON

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Maximiliane L C Hukom
Keyword(s):  
Information System ◽  
Information Systems ◽  
Ordinal Number ◽  
Accounting Information ◽  
Secondary Data ◽  
Daily Basis ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information System ◽  
Approximate Estimation

Writing aims to acknowledge and analyse about the accounting system sales at Perum Bulog Divre Ambon. This writing using this type of data are classified into primary data and secondary data. Next were analyzed using the methods of analysis deskritif. Accounting information system sales at Perum Bulog Divre Ambon is a blend of process information system and procedures that form a network that closely, and are inseparable from each other, all accounting activities and other major activities, in order to streamline all other major activities of an enterprise so that supervision by the command can be run as well as possible and achievable goals efficiently. Results of the research in deskritif that the application of the accounting information system sales at Perum Bulog Divre can provide information for the leadership of the company, it is seen in the preparation of the information systems and procedures, sales, Procurement, transaction evidence recording of transactions to reporting information is adequate because the evidence of the transaction created some duplicate ordinal number, given the evidence, the transactions are recorded on a daily basis based on evidence of a transaction, there is code in the same transaction estimates, are grouped as well as making accounting information system reports. For the process of classification the transactions, the company has also been using the method of approximate estimation of where the code has been standardized in the form of a guidebook with explanations and usage. Keyword : accounting system

scholarly journals Analisis Sistem Informasi Akuntansi Penggajian Pada CV ABC di Jawa Tengah

2019 ◽  
Vol 3 (2) ◽  
pp. 73-78
Author(s):  
Wahyu Pramesti ◽  
Desi Trijayanti
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting System ◽  
Furniture Industry ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Employee Attendance ◽  
Computerized System

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.

scholarly journals ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X

2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Qualitative Data ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Using Data ◽  
A Company ◽  
Data Analysis Methods

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.

scholarly journals ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

2021 ◽  
Vol 1 (2) ◽  
pp. 361-364
Author(s):  
Budiman Rosyadi Nasution
Keyword(s):  
Information System ◽  
Internal Control ◽  
Quantitative Methods ◽  
Control Structure ◽  
Accounting Information ◽  
Secondary Data ◽  
Spare Parts ◽  
Financial Ratios ◽  
Primary Data ◽  
Accounting Information System

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

scholarly journals The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES

2020 ◽  
Vol 8 (1) ◽  
pp. 56-63
Author(s):  
Nur Ika Mauliyah
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Describing Functions ◽  
Sales Effectiveness

The  aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES

2018 ◽  
Vol 23 (3) ◽  
pp. 258-273
Author(s):  
Azhelia Syafira ◽  
Lana Sularto
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Flow Diagram ◽  
Primary Data ◽  
Design Stage ◽  
Analysis Tool ◽  
Accounting Information System ◽  
Analysis And Design

This research was conducted at Utama Aluminum Store which is a company engaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input, and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings. Keywords: Analysis, Accounting Information System, Cash Sales, Design

scholarly journals EVALUASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) PADA KANTOR IMIGRASI KELAS II TAHUNA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Greise Majampoh ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Information System ◽  
Research Method ◽  
Secondary Data ◽  
Ease Of Use ◽  
Primary Data ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Asset Inventory

The State Property Management and Accounting Information System is a technology based apllication system implemented in the Class II Tahuna Immigration Office, with the aim of dealing with administration mainly covering state-owned assets. This study aimsto evaluate the performance of SIMAK BMN insupporting asset inventory at Tahuna Immigration Office. The research method is case study using descriptive research method. The data used are secondary data and primary data. With the technique of collecting interview data and documentation. The results of this study revealed that the work of SIMAK BMN can be viewed from the quality of information, Timeliness, ease of use SIMAK BMN and supporting and inhibiting factors. Of the four (4) points it is found that in the quality of information generated SIMAK BMN is very influential on the financial statements Immigration Office Tahuna, but there are still some factors that inhibit the work of SIMAK BMN from SIMAK BMN and SIMAK BMN which is often wrong in the error.  Keywords: Management Information System and Accounting of State Property (SIMAK BMN)

scholarly journals Analisis Sistem Informasi Akuntansi Siklus Pendapatan pada Industri Pertelevisian

2019 ◽  
Vol 2 (01) ◽  
pp. 20
Author(s):  
Muhammad Ryan Fahlevi
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Qualitative Analysis ◽  
Accounting Information ◽  
Analysis Method ◽  
Case Study Approach ◽  
Accounting Information System ◽  
Study Approach ◽  
Revenue Cycle

This study has two main objectives. The first aims to determine the application of the accounting information system procedures on the revenue cycle.  Second, to determine the factors that constrain revenue cycle in thecompany. Data analysis method use disdescriptive qualitative analysis with case study approach. The analysisis done by describing the circumstances objectsordescribe real researchto identify and analyze problems faced by the  Research object, and then be able to provide alternatives and suggestions of solving the problems faced. The analysisshowed that the accounting information system on there venue cycle LPP TVRI Sumsel Babel has someweaknesses, particularly in the sales procedure, billing to the customer receivables, and cashreceipts. The author provides recommendations that can be used to strengthen the control over these flaws.

scholarly journals Analysis Of Accounting Information System In Merchantability Inventory With Fifo And Average Method At Pt. Main Dennis

2021 ◽  
Vol 2 (5) ◽  
pp. 1836-1840
Author(s):  
Dwi Kartinah
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Food Ingredients ◽  
Analysis Techniques ◽  
A Company ◽  
Computerized System

The author chose PT Dennis Utama as the object of research. PT Dennis Utama is a company that distributes food ingredients, namely rice. Researchers obtained primary data from interviews by the sales department of PT Dennis Utama and secondary data from literature studies using flowchart and descriptive analysis techniques. The analysis used is the FIFO and AVERAGE methods. The aim is to find out the results of the analysis of the merchandise inventory accounting information system at PT Dennis Utama with the FIFO and AVERAGE methods. The results of this study are in the form of flowcharts and descriptive results. Based on the results of the research that PT Dennis Utama uses the FIFO and AVERAGE methods which are quite good, there are only a few shortcomings, namely sometimes there is still a little buildup of goods so that merchandise is damaged and also the company has not implemented a computerized system in its company activities.

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