Peranan Sistem Informasi Akuntansi Penggajian dalam Menunjang Ketepanan Penerimaan Gaji dan Upah (Studi Kasus pada PT. Kereta Api (Persero) Bandung)
Daftar Isi:
- To determine the role of accounting information systems in supporting the accuracy of acceptance salaries and wages, the authors conducted a study on PT.Kereta Api (Persero), a company engaged in the transportation field. The purpose of this study was to determine how the role of the existing payroll system in the company towards the implementation of the payment of salaries and wages. To obtain the necessary data, the authors use analytical descriptive method with approach of case studies and literature study. From the results of research by the author, it turns out PT.Kereta Api (Persero) has implemented a payroll accounting information system with adequate, it is seen from the criteria that have been applied to the company, which is composed of elements such as the accounting information system resources humans, tools, data, payroll processing procedures, and sufficient information, so as to support the accuracy of payroll receipts, namely: timeliness of payment of salaries and wages, amount paid, the person who receives a salary, salary administration procedures, and payroll reports. Based on the results of research and discussion, it can be concluded that the accounting information system on the company payroll PT.Kereta Api (Persero) has been inadequate, and can support the accuracy of receiving salaries and wages.