ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PT KELOLA JASA ARTHA SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SULISTYA, FEBRIANA DIAN
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-04-27 10:43:50
Abstract :
Abstrak Payment of salaries and wages should receive the attention of the leadership of the company since employees are very sensitive to errors in payroll, in addition to the salary paid will affect the performance of employees. Because it is within the company\\\\\\\'s internal controls needed to avoid errors and fraud, check the accuracy and reliability of accounting data, promote efficiency and compliance with company policies against payroll. Based on the research results it can be said that the payroll accounting system in order to improve internal control at PT Kelola Jasa Artha Surabaya is quite effective. This can be seen with the implementation of the policies made by the company to control the company\\\\\\\'s activities, Recording attendance also been using the machine recording time that records the attendance and hours of the return of the employee where attendance machine used by the company is efficient to minimize losses may be borne by the company. Keywords: Payroll Accounting System , Effectivities
Abstrak Payment of salaries and wages should receive the attention of the leadership of the company since employees are very sensitive to errors in payroll, in addition to the salary paid will affect the performance of employees. Because it is within the company\\\\\\\'s internal controls needed to avoid errors and fraud, check the accuracy and reliability of accounting data, promote efficiency and compliance with company policies against payroll. Based on the research results it can be said that the payroll accounting system in order to improve internal control at PT Kelola Jasa Artha Surabaya is quite effective. This can be seen with the implementation of the policies made by the company to control the company\\\\\\\'s activities, Recording attendance also been using the machine recording time that records the attendance and hours of the return of the employee where attendance machine used by the company is efficient to minimize losses may be borne by the company. Keywords: Payroll Accounting System , Effectivities
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