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All Journal Technology and Society Perspectives (TACIT) JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi
Pristiwantiyasih
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Payroll Accounting Information System at PT. Pertamina Training & Consulting Marketing Operation Region V, East Java Region Pristiwantiyasih; Suhartono, Edy
Technology and Society Perspectives (TACIT) Vol 2 No 2 (2024): July 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v2i2.179

Abstract

In this research, the author employed a qualitative research method. The study was conducted at PT. Pertamina Training & Consulting MOR V (Marketing Operation Region-Five) in East Java as the population, while the samples to be taken include payroll procedures, overtime calculations, and other supporting documents related to the payroll accounting information system at PT. Pertamina Training & Consulting Marketing Operation Region V in East Java, specifically in the Security Business Services division. Data collection techniques used by the author include passive participatory observation, structured interviews, and documentation. The data analysis technique utilized by the author is descriptive qualitative analysis, examining and evaluating the payroll accounting information system and procedures at PT. Pertamina Training & Consulting Marketing Operation Region V in East Java, Security Business Services division. Based on the research findings and discussions regarding the payroll accounting information system at PT. Pertamina Training & Consulting in East Java, it can be concluded that the payroll information system processes are functioning quite well as they are in accordance with the theory. However, there are several theories not applied in the payroll system at PT. Pertamina Training & Consulting, such as the recording of work hours and time cards, which are commonly used in manufacturing companies. Another example of theory not applied in the payroll system at PT. Pertamina Training & Consulting is the use of pay envelopes, as the salary payments are processed through bank services for transfer to each employee's account.
ANALYSIS OF FINANCIAL AND OPERATING PERFORMANCE BEFORE AND AFTER INITIAL PUBLIC OFFERING OF MINING COMPANIES AT INDONESIAN STOCK EXCHANGE Pristiwantiyasih
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 2 No 2 (2023): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
Publisher : Universitas Pawyatan Daha

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Abstract

Public Offering (IPO) merupakan salah satu cara yang digunakan oleh perusahaan untuk memperoleh tambahan modal yang berguna untuk pengembangan perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja operasi perusahaan dan menganalisis keuangan perusahaan sebelum dan sesudah penawaran umum perdana pada perusahaan pertambangan di Bursa Efek Indonesia. Sebanyak 15 perusahaan dari 39 perusahaan pertambangan yang memenuhi syarat sebagai sampel penelitian. Rasio keuangan perusahaan pertambangan yang digunakan sebagai variabel dalam penelitian ini adalah Current Ratio (CR), Debt Ratio (DR), Debt Equity Ratio (DER), Net Profit Margin (NPM), Return on Equity (ROE), Return on Asset (ROA), Cash Flow to Sales (CFS), Cash Flow on Assets (CFA). Pengujian hipotesis dilakukan dengan uji karena data memiliki distribusi yang tidak normal pada setiap pasangan. Hasil pengujian menunjukkan Variabel CR mengalami perbaikan kinerja sesudah IPO. Variabel DR terjadi penurunan kinerja sesudah IPO. NPM perusahaan mengalami penurunan setelah IPO meskipun di tahun kedua mengalami peningkatan kinerja walau tidak signifikan. CFA mengalami penurunan kinerja setelah IPO. Sedangkan Rasio DER, ROE, ROA dan CFS tidak terjadi perbedaan kinerja sebelum dan sesudah IPO.
Co-Authors Suhartono, Edy