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Analisis Prosedur Sistem Informasi Akuntansi pada Siklus Penggajian Terhadap Karyawan: Studi Kasus BPDAS Jeneberang Saddang Devita Natalia; Nuraisyiah; Masnawaty Sangkala
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1989

Abstract

A payroll accounting system is really needed in a company that can deal directly with employees. The payroll system functions in managing payment transactions for services carried out by employees who have a manager level position. Payroll-related activities (information regarding recruitment, dismissal, transfer, training, etc.) and collection of information regarding the use of employee time that occurs every day. However, the actual processing of payroll only occurs periodically because in most organizations employees are paid weekly, biweekly, or monthly rather than daily. Therefore, payroll is a continuous application that is processed in batch mode. The subject of this research is one of the administrative staff informants at the BPDAS Jeneberang Saddang office, while the results of this research are using documentation guidelines and interview guidelines taken using direct interview and documentation techniques. Data collection is carried out using a direct acquisition system from the parties concerned. Data analysis was carried out using qualitative descriptive analysis techniques. The research results show that the payroll system that occurs at the BPDAS Jeneberang Saddang office is in accordance with the Operational Procedure System (SOP) that has been established by the Ministry of Finance, namely the payroll system that is implemented at the BPDAS Jeneberang Saddang office is good in terms of providing documents relating to payroll system. The payroll system used by the BPDAS Jeneberang Saddang office is technology-based using the GPP (Central Civil Servant Salary) application system and other supporting documents such as changes to employee salary lists, making SPP (Payment Request Letters), SSP (Tax Payment Letters), SPM ( Payment Order), and finally SP2D (Funds Disbursement Order).
Pengaruh Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Pada Siswa Kelas XII IPS SMA Negeri 6 Gowa Gita Damansi Putri; Masnawaty Sangkala; Nuraisyiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5516

Abstract

This study aims to determine the effect of entrepreneurial knowledge on entrepreneurial interest in class XII students of the IPS program of SMA Negeri 6 Gowa. The variables in this study are entrepreneurial knowledge as the independent variable and entrepreneurial interest as the dependent variable. The population of this study were all students of class XII IPS 1 and XII IPS 2 of SMA Negeri 6 Gowa. The sampling technique used the Total Sampling Technique, samples from the population were obtained from the entire population with a sample of 39 students. The data collection techniques used were observation and questionnaires. The data analysis technique used is descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of entrepreneurial knowledge were obtained at 81.77 percent which was very high and the interest in entrepreneurship was 68.85 percent which was classified as high. From the results of the simple linear regression analysis, entrepreneurial knowledge was obtained Y = 8.110 + 0.823X, which means that for every 1 additional value of entrepreneurial knowledge, the value of entrepreneurial interest increases by . While the product moment correlation test obtained a value of 681 correlation coefficients and was in the very low category, which means that the influence of entrepreneurial knowledge on entrepreneurial interest is very strong. The results of the determination coefficient analysis (r2) obtained a value (r2) = 0.463 which means that entrepreneurial knowledge has a contribution to entrepreneurial interest of 5 percent and the remaining 95 percent is influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.001 <0.05 was obtained, which means.