The Payroll ACCOUNTING SYSTEM at PT. Kalimasada PUSAKA.

Faradila Alqurni Fiaryati

Abstract


Ac-
counting system is the organizational forms, records, and
reports that are coordinated in such a way as to provide
the nancial information needed by management to facili-
tate the management of the company. The accounting sys-
tem used in analyzing nancial information in the payment
of salaries is a payroll accounting system. From payroll ac-
counting system will be data that form the system known
procedure, the functions involved, the documents used, and
notes that companies use. The purpose of scientic writ-
ing is to know whether the payroll accounting system at
PT.Kalimasada Pusaka already using the procedure prop-
erly or not. Because the procedure is good payroll account-
ing system involves six parts, namely the recording time,
the salaries and wages, part debt, part nance, part jour-
nal, and the cost of the card. From this analysis the authors
concluded that the payroll accounting system on PT. Kali-
masada Pusaka can not be said to be good, because there
are many procedures that have not been applied to the com-
pany. While the company's internal control can already be
said to be good, because according to the internal control
system used on the PT. Kalimasada Pusaka in the payroll
system involves several parts, namely the human resources
and the public, the attendance supervisor, parts makers and
wage payroll, accounting, nance, and involving the bank.

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