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All Journal Jurnal Administrasi Bisnis Ornamen Jurnal Pengkajian dan Penciptaan Seni Kriya
Andry Prasetya
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Arts Humanities Economics, Econometrics & Finance

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ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA MENINGKATKAN EFEKTIFITAS PENGENDALIAN INTERN (Studi Kasus Pada PT Selecta Kota Batu) Andry Prasetya; Moch. Dzulkirom AR; Zahroh Z.A Zahroh Z.A
Jurnal Administrasi Bisnis Vol 43, No 1 (2017): FEBRUARI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.711 KB)

Abstract

The development of tourism attractions will certainly have an impact on the increase in the number of employees, increase employee company will do to fill the new posts in the new tourist attraction. Researchers chose PT. Selecta as the research object because PT. Selecta is the oldest tourism related companies in Batu but in its development PT. Selecta slow in developing systems management information included in the accounting system used.  This study is aim to determine the implementation of the payroll and wage accounting system applied to the PT Selecta and itsinfluence on the effectiveness of internal control comsidering PT Selects is developing tourism attractions that will increase the additional number of employess. Increasing the number of employes should be followed by improvement of accounting systems to avoid fraud related to the amount of salary to be paid by the company. This type of research used in this research is case study (event study) with descriptive approach. The result showed there were buildup of tasks on the personnel function on payroll and wage accounting system employees who have not been in accordance with its responsibilities, where the level of education does not correspond with the position. Keyword: payroll and wage accounting system, effectiveness of internal control ABSTRAK Pengembangan objek pariwista tentunya akan berdampak pada kenaikan jumlah karyawan, penambahan karyawan akan dilakukan perusahaan untuk mengisi pos-pos baru pada objek wisata baru. Peneliti memilih PT. Selecta sebagai objek penelitian karena PT. Selecta merupakan perusahaan periwisata tertua di kota Batu namun dalam perkembangannya PT. Selecta lambat dalam melakukan pengembangan sistem pengelolaan informasi termasuk dalam sistem akuntansi yang digunakan Penelitian bertujuan untuk mengetahui penerapan sistem akuntansi penggajian dan pengupahan yang diterapkan pada PT Selecta serta pengaruhnya terhadap efektifitas pengendalian intern mengingat PT Selecta sedang melakukan pengembangan objek pariwisata yang juga akan meningkatkan penambahan jumlah karyawan. Bertambahnya jumlah karyawan harus diikuti dengan peningkatan system akuntansi untuk menghindari penyelewengan  terkait besaran gaji yang harus dibayarkan perusahaan. Jenis penelitian yang digunakan dalam penelitian ini adalah studi kasus (event study) dengan pendekatan deskriptif. Hasil dari penelitian menunjukkan terdapat penumpukan tugas pada fungsi personalia pada system akuntansi penggajian dan pengupahan serta karyawan yang belum sesuai dengan tanggung jawabnya, dimana tingkat pendidikan tidak sesuai dengan jabatan. Kata Kunci: sistem akuntansi penggajian dan pengupahan, efektifitas pengendalian intern
Melukis Dengan Cahaya Melalui Kamera Lubang Jarum (KLJ) Andry Prasetya
Ornamen Vol 2, No 1 (2005)
Publisher : Institut Seni Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2218.933 KB) | DOI: 10.33153/ornamen.v2i1.813

Abstract

 From existing simple materials around us, we can get some discourse aspect in photography growth that happened continuesl. The technological growth specially photography represent the innovation from previous invention. Principal development work the photography “paint with the light” and,”.. ..the light  make  a move to through the straight line and an obyect will bounce the ray to all angle “, Progressivëly find its existence as according to epoch growth. To the last created by a sophisticated camera which many we meet in this time, principal its activity as according to camera pinhole, what in Indonesia can be called with the Camera of Needle Hole (KLJ) started from 25 century ago. The Process of create the picture started from determination of object field continued with the irradiating and ending with amazing process, if we see the process  of image appearance from laminated paper of emulsion illuminated to enrich the in doing photographic activities.keyword :the light, camera, needle hole, photographic activities
Co-Authors Moch. Dzulkirom AR Zahroh Z.A Zahroh Z.A