EVALUASI PENERAPAN SISTEM AKUNTANSI PENGGAJIAN PADA PT. TRI MULYA SWAKARSA BOGOR

Abstract

This study aims to (1) find out the application of payroll accounting system at PT. Tri Mulya Swakarsa Bogor (2) know the advantages and disadvantages of payroll accounting system at PT. Tri Mulya Swakarsa Bogor. This research using descriptive research and qualitative method by collecting literature and field study.The conclusion that can be taken from this research is (1) the implementation of payroll accounting system at PT. Tri Mulya Swakarsa Bogor includes related payroll functions, payroll documents, accounting records, and network procedures build that the payroll accounting system and internal control elements (2) the advantages of payroll accounting system at PT. Tri Mulya Swakarsa Bogor in accordance with the needs. Payroll system at PT. Tri Mulya Swakarsa Bogor uses the transfer system to the account of each employee. The pay chek must be signed by the employee and authorized by the HRD before te management transfer the salary to the bank.The weakness of payroll accounting system at PT. Tri Mulya Swakarsa Bogor is contained in present time recording that still uses absent system and low grade of monitoring system accordiry to the weak supervisi on part in the organization structure.