ANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA PT. DIVAINTAN PUTRIPRATAMA BEKASI JAWA BARAT

Abstract

This research aimed : 1) To find out the implementation of payroll accounting information system in PT. Divaintan Putripratama. 2) To find out whether or not the payroll accounting information has been implemented well in PT. Divaintan Putripratama. The data employed was secondary one deriving from the document of PT. Divaintan Putripratama related to the implementation of payroll accounting information system existing in PT. Divaintan Putripratama. Technique of analyzing data used was descriptive analysis with qualitative approach. The result of research showed : 1) The functions related to payroll accounting system in PT. Divaintan Putripratama. 2) Document used in payroll accounting system in PT. Divaintan Putripratama. 3) Accounting record used in payroll accounting in PT. Divaintan Putripratama. 4) The procedure establishing payroll accounting system in PT. Divaintan Putripratama. 5) The report resulting from the payroll accounting system in PT. Divaintan Putripratama. 6) Internal control system in payroll accounting system in PT. Divaintan Putripratama. The result of analysis, the following conclusions could be drawn : 1) The implementation of payroll accounting information system existing in PT. Divaintan Putripratama has not been implemented well as indicated with thefunction of time recording (the employees’ presence list), and function of  payroll development still assumed by personnel and general function 2) The implementation of administration used in PT. Divaintan Putripratama had not been  implemented well because there was no supporting document of salary change and receipt from the bank staing that the bank had transferred the employees’ salary. 3) The implementation of accounting recording used in PT. Divaintan Putripratama had not been conducted well because there was no indirect labor cost cars in payroll accounting system. Thus,  the hypothesis of research was supported.