Tinjauan atas Penerapan Sistem Informasi Akuntansi pada siklus Penggajian SDN 4 Klego Pekalongan

Hidayat, Syahrul (2022) Tinjauan atas Penerapan Sistem Informasi Akuntansi pada siklus Penggajian SDN 4 Klego Pekalongan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Imbalan kerja atau gaji menjadi salah satu faktor penting untuk memicu kinerja pegawai. Untuk itu siklus penggajian menjadi bagian penting untuk diperhatikan guna menjamin kelancaran dalam pendistribusian gaji. penulisan karya tulis ini bertujuan untuk membandingkan antara teori dengan pelaksanaan sistem informasi akuntansi siklus penggajian pada SDN 4 Klego Pekalongan. Tinjauan meliputi fungsi terkait siklus penggajian, dokumen yang digunakan, prosedur siklus penggajian, dan pengendalian internal. Pengumpulan data digunakan dengan metode studi kepustakaan, observasi, dan wawancara dengan narasumber objek penelitian. Hasil penelitian menunjukkan bahwa secara umum siklus penggajian di SDN 4 Klego Pekalongan telah berjalan efektif dan efisien, pengendalian internal juga telah berjalan dengan semestinya. Namun, masih terdapat catatan sekaligus saran bagi objek. Saran yang dapat diberikan yaitu pemisahan fungsi keuangan dengan fungsi pembuat daftar gaji dan upah, digitalisasi presensi pegawai honorer, pembuatan daftar honorarium dapat dilakukan berdasar atas indikator kinerja pegawai, dan distribusi honorarium dapat dilakukan dengan transfer langsung kepada pegawai. /Work benefits or salaries are one of the important factors to trigger employee performance. For this reason, the payroll cycle is an important part to pay attention to in order to ensure smooth distribution of salaries. The purpose of this paper is to compare the theory with the implementation of the payroll cycle accounting information system at SDN 4 Klego Pekalongan. The review includes functions related to the payroll cycle, documents used, payroll cycle procedures, and internal controls. Data collection was used by the method of literature study, observation, and interviews with the research object resource persons. The results showed that in general the payroll cycle at SDN 4 Klego Pekalongan has been running effectively and efficiently, internal control has also been running properly. However, there are still notes as well as suggestions for objects. Suggestions that can be given are the separation of the financial function from the function of making a list of salaries and wages, digitizing the presence of honorary employees, making a list of honorariums based on employee performance indicators, and distributing honoraria by direct transfer to employees.

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