Evaluasi Sistem Akuntansi Penggajian Karyawan UPT Badan Pendapatan Daerah Provinsi Jawa Timur Sumenep
Daftar Isi:
- Payroll accounting system is one of accounting system used by UPT Badan Pendapatan Daerah Provinsi Jawa Timur Sumenep. This research aims to understanding employees payroll accounting system in UPT Badan Pendapatan Daerah Provinsi Jawa Timur Sumenep is good and effective. This research uses interview method which do with paymaster, documentation method to copy data which is related with payroll accounting system and observation method of payroll accounting system. Based on research results of evaluation of employees payroll accounting system at UPT Badan Pendapatan Daerah Provinsi Jawa Timur Sumenep has advantages dan disadvantages. As for the advantages are UPT Badan Pendapatan Daerah Provinsi Jawa Timur Sumenep has archieves of employees payroll procedure, component of salary and document used is accordance with Government Regulations. While as for the disadvantages are separation function which is lack of firm, no re-checking of relevant documents that could increase risk of nominal error to employees salary. Implications of this research are for paymaster, assistant treasurer of outcome, and head of UPT.