Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Bank Pembiayaan Rakyat Al-Washliyah Medan
Abstract
This reseach aims to determine the effectiveness of Payroll Accounting Information Systems Employees at PT. Bank Pembiayaan Rakyat Syariah Al-washliyah Medan. PT. Bank Pembiayaan Rakyat Syariah Alwashliyah Medan is a bank finance institution based on sharia principles that accept deposits in the form of time deposits, savings and channeling funds as BPR business. To obtain the necessary data the researcher uses descriptive method with qualitative analysis. The data source used is using primary and secondary data. While to collect data researchers using observation techniques, interviews and literature. The results of research conducted by researchers, the effectiveness of payroll accounting information systems employees at PT. Bank Pembiayaan Rakyat Syariah Alwashliyah Medan has not run effectively yet. This can be seen from the documents used in the company is the absence of payroll slips on payroll. Companies only apply amprah salary which is listed on amprah book salary. The absence of a paycheck makes the employee unaware of how much the salary is earned and how much deductions are charged to the employee each month, making it difficult for the finance department to make a payroll report and not applying the employee's memorial and income statement as a document for the remuneration of payroll Accounting is difficult to keep a payroll journal.
Full Text:
PDFReferences
Ambarita. Sistem Informasi Akuntansi Penggajian pada PT. Wesly Tour & Travel. Medan: STIE IBMI, 2014.
Arikunto, Suharsimi. Prosedur Penelitian Suatu Praktek. Jakarta: Rineka Cipta, 2010.
Badrudin. Dasar - dasar Manajemen. Bandung: Penerbit Alfabeta, 2014.
Bayangkara, IBK. Manajemen Audit Prosedur dan Implementasi. Jakarta: Penerbit Salemba Empat, 2009.
Bodnar dan William S. Hopwood. Sistem Informasi Akuntansi. Edisi 9.Yogyakarta: Penerbit Andi, 2010.
Diana, Anastasia dan Lilis Setiawati. Sistem Informasi Akuntansi. Yogyakarta: Penerbit Andi, 2011.
Dolok Saribu. Analisis Sistem Informasi Akuntansi Penggajian pada CV. Sartika Group. Medan: STIE IBMI, 2015.
Hall, James A. Sistem Informasi Akuntansi. Edisi 4. Jakarta: Salemba Empat, 2009.
Handoko, Hani. Manajemen. Edisi 2. Yogyakarta: Penerbit BPFE, 2012.
Hasibuan, Malayu S.P . Manajemen Sumber Daya Manusia. Jakarta: Penerbit Bumi Aksara. 2008.
Heizer, jay dan Barry Render. Management Operation. Edisi 9. Jakarta: Penerbit Salemba Empat, 2009.
Hongren, Charles dan Walter T. Harison. Akuntansi. Jilid 1. Jakarta: Penerbit Erlangga, 2011.
Jerry. Pengantar Akuntansi. Jakarta: Penerbit Salemba Empat, 2009.
Jusup, Al Haryono. Dasar-dasar Akuntansi. Jilid 1 edisi 7. Yogyakarta: STIE YKPN. 2011
Kristiana, Yuyun. Efektivitas Sistem Akuntansi Penggajian Karyawan PT. Imperium Jaya Perkasa. http://ejournal.stiesia.ac.id. (Diakses tanggal 03 Januari 2017).
Lapoliwa, N dan Daniel S Kuswandi. Akuntansi Perbankan. Edisi 6. Jakarta: Institut Bankir Indonesia, 2012.
Lubis, Arfan Ikhsan. Akuntansi Keperilakuan. Edisi 2. Jakarta: Penerbit Salemba Empat, 2010.
Mardi. Sistem Informasi Akuntansi. Bogor: Penerbit Ghalia Indonesia, 2011.
Mardiyasmo. Akuntansi Sektor Publik. Yogyakarta: Andi Offset, 2009.
McLeod, Raymond Jr dan George P. Schell. Sistem Informasi Manajemen. Edisi 10. Jakarta: Penerbit Salemba Empat, 2008.
Mulyadi. Sistem Akuntansi. Edisi 6. Jakarta: Penerbit Salemba Empat, 2013.
Mulyanto, Agus. Sistem Informasi Konsep dan Aplikasi. Pustaka Pelajar, 2009.
Romney, Marshal B & Paul John Steinbard. Accounting Information System. Buku 1, Edisi 9. Jakarta: Penerbit Salemba Empat, 2011.
Siswanto, HB. Pengantar Manajemen. Edisi 3. Jakarta: Penerbit Bumi Aksara, 2007.
Sujarweni, V. Wiratna. Sistem Akuntansi. Yogyakarta: Pustaka Baru Press, 2015.
Supranti. Analisis Sistem Penggajian terhadap Efektifitas dan efisiensi Sistem Informasi Akuntansi Pembayaran Gaji Guru dan Karyawan pada Sekolah Menengah Kejuruan Muhammadyah I Somoroto. http://eprints.umpo.ac.id (Diakses 03 Januari 2017).
Tampubolon, Bantu dan Halomoan Sihombing. Akuntansi Keuangan. Edisi Revisi. Medan: Universitas HKBP Nomensen, 2007.
Widyasari. Analisis Efektifitas Sistem Informasi Akuntansi Penggajian Karyawan pada RSUD Kota Semarang. http://www.eprints.undip.ac.id. pdf-adobe reader, 2012 (Diakses tanggal 01 Januari 2017).
DOI: http://dx.doi.org/10.30829/ajei.v4i2.5858
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 Yurmaini Yurmaini, Khairil Ashari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.