Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Delfy Yandri
Fakultas Ekonomi dan Bisnis ITB Swadharma
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
SISTEM AKUNTANSI PENGGAJIAN DAN PENGENDALIAN INTERNAL PEGAWAI NEGERI SIPIL PADA KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT Delfy Yandri; Ayu Fitri Rosianie
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.140

Abstract

Giving salaries to employees should be the prime attention of the leadership. The provision of adequate salaries will have a positive influence on employee morale. Salary is a substitute for the contribution of labor and expertise that has been given by employees to the company. However, the salary for civil servants has been regulated in the law based on class. The payroll and wage accounting system is designed to handle transactions for calculating employee salaries and wages and their payments. This system consists of a network of procedures, including procedures for recording attendance and working time, procedures for making lists of salaries and wages, procedures for paying salaries and wages, and procedures for distributing salaries and wages. Activation of government agencies in the payroll system is going well, so it is appropriate for these government agencies to implement a correct payroll system and integration of various related functions so that it is expected to overcome the risk of fraud and fraud in the payroll system
Co-Authors Ayu Fitri Rosianie