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All Journal Sosiohumaniora Buletin Palawija Majalah Ilmiah MOMENTUM Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Mirai Management Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) ASRO JOURNAL - STTAL STTAL POSTGRADUATE - INTERNATIONAL CONFERENCE J-MAS (Jurnal Manajemen dan Sains) AGROMIX YUME : Journal of Management JURNAL PENELITIAN RELIGIA Literasi : Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya CCIT (Creative Communication and Innovative Technology) Journal Menara Ilmu Repertorium: Jurnal Ilmiah Hukum Kenotariatan Metahumaniora INTI Nusa Mandiri Socius (Jurnal Pendidikan dan Pembelajaran Ilmu Pengetahuan Sosial) (Edisi Elektronik) Buletin Palawija JURNAL ILMIAH AGRINECA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AL-AHKAM Jurnal Didaktika Pendidikan Dasar Public Administration Journal of Research Dedikasi: Jurnal Pengabdian kepada Masyarakat Matriks Teknik Sipil EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi ASWAJA: Jurnal Pendidikan dan Keislaman Jurnal Pengabdian Mandiri SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi JOUSIP: Journal of Sufism and Psychotherapy Sewagati: Jurnal Pengabdian Masyarakat Indonesia Seminar Nasional Insinyur Profesional (SNIP) E-JRM Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Penelitian Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) International Journal of Management Research and Economics Religia : Jurnal Ilmu-Ilmu Keislaman Jurnal Akademik Pengabdian Masyarakat IJAE Jurnal Kedokteran Meditek Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Politika Progresif : Jurnal Hukum, Politik dan Humaniora Jurnal Intelek Dan Cendikiawan Nusantara Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara AL - KAFF: JURNAL SOSIAL HUMANIORA Jurnal Intelek Insan Cendikia Referendum Jurnal Kemitraan Masyarakat Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal PROTON : Jurnal Ilmu-Ilmu Teknik Mesin Perspektif Administrasi Publik dan hukum
Heriyanto Heriyanto
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Journal : EKONOMIKA45

 1 
Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Internal Pada My Bunda Collection Heriyanto Heriyanto; Dwi Yuniarti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4674

Abstract

Task and responsibility overlap, salary and wage calculation errors, and an unintegrated system are issues in the payroll process at the company. The ineffectiveness of the payroll and remuneration accounting information system can affect employee welfare and the development of a company. This research aims to understand the payroll and wage accounting information system at My Bunda Collection and to determine whether the implemented system effectively supports internal control efforts. The qualitative method was carried out using primary data sources obtained through direct interviews, as well as secondary data collected from relevant records or supporting documents. The research results indicate that the implementation of the payroll and wage accounting information system at My Bunda Collection is quite good, although it does not yet align with the theory of payroll and wage accounting information systems. This is seen from the lack of records and documents supporting the payroll and wage processes, as well as the occurrence of task and responsibility overlaps. However, the system in place is quite effective in supporting the company's internal control efforts, as evidenced by the authorization of employee pay slips by the company's CEO to verify the accuracy of the salaries and wages to be disbursed by the company.
Co-Authors Abdul Aliun Hakim Ade Lestary Adi Yusuf Muttaqien Ahmad Hasanudin Ahmad Septianto Ajat Sudrajat Alfiany Hidayanti Ali Mustaqim Andrian Noviardy Ani Rachmat Rachmat Asyadudin Malik Augury El Rayeb Basalamah, Muhammad Ridwan Budha Maryanti Dian Kurnianto Dina Mellita Dona Wahyuning Laily Dwi Yuniarti Efan Elpanso Ekaning Krisnawati Eko Subrata Elinur Elinur Elvy Elvy Eva Tuckyta Sari Sujatna Fachri Amsury Fahrurrozi Rahman Faizal Maulana Farhan Agil Fathol Bari Fathorrahman Fathorrahman fauzan Fauzan Firman Hidayat Firman Hidayat First San Hendra Rivai Fitri Anggraini Fitriasuri Fitriasuri Fransye Joni Pasau Gusmardi Indra Gusmardi Indra Hindriyani Hindriyani I made Jiwa Astika Iin Karlina Ika Kurniawati Imade Jiwa Astika Iqbal Ayyoby Iwan Vanany Jemakmun, Jemakmun Johannes Hudyono Joko Saputra Kasno Pamungkas Kun Wardhana Kurnia Dyah Anggorowati, Kurnia Dyah Kusriani Prasetyowati M Oktarianto M.Th Handayani Mahmudah Mahmudah Mamok Suprapto Mohamad Rif’at Mohammad Hamdani Muhammad Adib Adib Alfarisi Muhammad Rizki Fahdia Mukhamad Ikhsanul Yaqin N. Rachma Nabela Nabela Nandi Haerudin Nur Afifah Nur Apni Dwi Prastiwi Nurfitriani Nurfitriani Nyoman Fitriyatun Naziroh Ojat Darojat Oktavia, Wayan Suci Patrio Zona Putra Putriana Elisabeth Sianturi Ratih Komala Reine Ajeng Pratiwi, Rena Agustina Rosaria Mita Amalia Salsha Nabila Rahmadani Sari Atul Hilaliyah Siti Asiyah Sofjan Aripin Sri Sugihartiningsih Sudiansyah Sudiansyah Suharno Suharno Suhila Mahamu Susi Machdalena Suswadi Sutrisno Sutrisno Suyatmin Suyatmin Syaeful Mikdar Syafrial Syafrial Syarifuddin Syarifuddin Tabah Priangkoso Teguh Wicaksono Thomas Febria Titin Ruliana Tri Rahayu Triyono, Aris Umi Kulsum Untung Rahardja Yuli Andriyati Yulius Efendi Zulmardi Zulmardi