Analisis Penerapan Sistem Informasi Akuntansi Penggajian Karyawan Pada Kantor Jasa Penilai Publik Ayon Suherman Dan Rekan Cabang Surabaya
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Institusion
Universitas PGRI Adi Buana Surabaya
Author
Ardianti, Leni Tri
Subject
HF5601 Accounting
Datestamp
2024-07-25 08:00:29
Abstract :
Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi penggajian karyawan pada Kantor Jasa Penilai Publik Ayon Suherman dan Rekan Cabang Surabaya. Perusahaan tersebut bergerak di bidang jasa penilaian properti sederhana. Metode penelitian ini yaitu analisis deskriptif kualitatif dengan teknik pengumpulan data observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi penggajian karyawan yang dilakukan Kantor Jasa Penilai Publik Ayon Suherman dan Rekan Cabang Surabaya telah sesuai dengan teori tetapi belum berjalan dengan baik karena masih terdapat perangkapan tugas pada fungsi pembuat daftar hadir, fungsi akuntansi, fungsi keuangan yang hanya dilaksanakan oleh bagian keuangan saja, sehingga dapat menimbulkan peluang kecurangan. Catatan dan dokumen yang digunakan dalam menunjang kegiatan penggajian sudah berjalan dengan baik tetapi penerapan belum sesuai dengan teori yang telah dijelaskan. This study aims to analyze the application of employee payroll accounting information systems at the Public Appraiser Service Office Ayon Suherman and Partners Surabaya Branch. The company is engaged in simple property appraisal services. This research method is descriptive qualitative analysis with data collection techniques of observation, interviews, and documentation. The results showed that the implementation of the employee payroll accounting information system carried out by the Public Appraiser Service Office Ayon Suherman and Partners Surabaya Branch was in accordance with the theory but had not gone well because there were still multiple tasks in the function of making attendance lists, accounting functions, financial functions which were only carried out by the financial department alone, so that it can create opportunities for fraud. Records and documents used to support payroll activities have been going well but the implementation is not in accordance with the theory that has been explained.
Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi penggajian karyawan pada Kantor Jasa Penilai Publik Ayon Suherman dan Rekan Cabang Surabaya. Perusahaan tersebut bergerak di bidang jasa penilaian properti sederhana. Metode penelitian ini yaitu analisis deskriptif kualitatif dengan teknik pengumpulan data observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi penggajian karyawan yang dilakukan Kantor Jasa Penilai Publik Ayon Suherman dan Rekan Cabang Surabaya telah sesuai dengan teori tetapi belum berjalan dengan baik karena masih terdapat perangkapan tugas pada fungsi pembuat daftar hadir, fungsi akuntansi, fungsi keuangan yang hanya dilaksanakan oleh bagian keuangan saja, sehingga dapat menimbulkan peluang kecurangan. Catatan dan dokumen yang digunakan dalam menunjang kegiatan penggajian sudah berjalan dengan baik tetapi penerapan belum sesuai dengan teori yang telah dijelaskan. This study aims to analyze the application of employee payroll accounting information systems at the Public Appraiser Service Office Ayon Suherman and Partners Surabaya Branch. The company is engaged in simple property appraisal services. This research method is descriptive qualitative analysis with data collection techniques of observation, interviews, and documentation. The results showed that the implementation of the employee payroll accounting information system carried out by the Public Appraiser Service Office Ayon Suherman and Partners Surabaya Branch was in accordance with the theory but had not gone well because there were still multiple tasks in the function of making attendance lists, accounting functions, financial functions which were only carried out by the financial department alone, so that it can create opportunities for fraud. Records and documents used to support payroll activities have been going well but the implementation is not in accordance with the theory that has been explained.
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