Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Makesa Prima Motor Kota Baubau

Said Saleh Salihi

No 6ucym, OSF Preprints from Center for Open Science

Abstract: PT. Makesa Prima Motor Kota Baubau is a private company engaged in services and trade. The research objective is to know the employee payroll accounting information system that has been implemented by PT. Makesa Prima Motor City of Baubau. The method used is descriptive method. Data analysis starts related functions are administration and general, time recording, payroll making, accounting and finance. Documents used are supporting documents on salary changes, attendance records, attendance cards, payroll, salary slips, salary statements, proof of cash out and receipts (proof of transfer). The accounting records used are daily cash statements, general journals, ledgers, ledgers. Research shows the payroll accounting system applied is not yet fully effective because it is not fully in accordance with the theory. The payment of salaries made by the company through bank transfer. And to carry out company activities, it is necessary to have a strict separation of duties

Date: 2018-11-30
References: Add references at CitEc
Citations:

Downloads: (external link)
https://osf.io/download/6196469f1088a70324bce014/

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:6ucym

DOI: 10.31219/osf.io/6ucym

Access Statistics for this paper

More papers in OSF Preprints from Center for Open Science
Bibliographic data for series maintained by OSF ().