ARDHIANSAH, ALFIAN MAULANA (2022) Tinjauan Atas Implementasi Sistem Informasi Akuntansi pada Siklus Penggajian Kantor DPMPTSP Kabupaten Grobogan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Gaji merupakan salah satu tujuan dasar bagi pegawai untuk bekerja. Selama suatu organisasi masih tetap beraktivitas, maka praktik siklus penggajian akan terus berjalan. Peranan gaji sebagai motivasi utama dalam bekerja akan sangat mempengaruhi kinerja seorang pegawai. Oleh karena itu diperlukan pengendalian Sistem Informasi Akuntansi (SIA) yang memadai pada pelaksanaan siklus penggajian suatu organisasi. Penelitian ini bertujuan untuk melakukan evaluasi terhadap pelaksanaan siklus penggajian Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Grobogan terhadap teori yang berlaku. Sebagai instansi pemerintah, siklus penggajian dilakukan tidak hanya oleh pegawai di dalam DPMPTSP saja, tetapi juga instansi pemerintah lain yang membantu jalannya siklus penggajian tersebut. Studi ini secara khusus menggali dari sisi kesesuaian fungsi, kelengkapan dokumen, runtutan aktivitas penggajian dengan penanggung jawabnya, dan pengendalian internal yang diterapkan. Secara keseluruhan, studi menemukan bahwa penyelenggaraan siklus penggajian telah dilaksanakan sesuai dengan teori yang berlaku. Selain itu, penulis juga menemukan satu permasalahan bahwa DPMPTSP tidak memiliki Standar Operasi Prosedur (SOP) khusus yang menjelaskan tentang bagaimana siklus penggajian dijalankan. Meskipun pengendalian internal telah dinilai memadai dalam menghindari risiko kecurangan, ketiadaan SOP tidak dapat dibenarkan secara terus menerus. Salary is one of the basic goals for employees to work. As long as an organization is still active, the payroll cycle practice will continue. The role of salary as the main motivation at work will greatly affect the performance of an employee. Therefore, it is necessary to control an adequate Accounting Information System (AIS) in the implementation of an organization's payroll cycle. This study aims to evaluate the implementation of the payroll cycle of the Grobogan Regency Investment and One Stop Integrated Service (DPMPTSP) against the applicable theory. As a government agency, the payroll cycle is carried out not only by employees within the DPMPTSP, but also other government agencies that assist the payroll cycle. This study specifically explores the suitability of functions, completeness of documents, the sequence of payroll activities with the person in charge, and the internal control applied. Overall, the study found that the implementation of the payroll cycle was carried out in accordance with the prevailing theory. In addition, the author also found one problem that DPMPTSP does not have a special Standard Operating Procedure (SOP) that explains how the payroll cycle is carried out. Although internal control has been assessed as adequate in avoiding the risk of fraud, the absence of SOPs cannot be justified continuously.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | sistem informasi akuntansi, siklus penggajian, DPMPTSP Kabupaten Grobogan, pengendalian internal, fungsi penggajian,accounting information system, payroll cycle, DPMPTSP Grobogan Regency, internal control, payroll function |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Sistem Informasi Akuntansi |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Apr 2023 03:02 |
| Last Modified: | 10 Apr 2023 03:02 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1292 |
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