REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021

SISTEM AKUNTANSI PENGGAJIAN DAN PENGENDALIAN INTERNAL PEGAWAI NEGERI SIPIL PADA KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT

Delfy Yandri (Fakultas Ekonomi dan Bisnis ITB Swadharma)
Ayu Fitri Rosianie (Fakultas Ekonomi dan Bisnis ITB Swadharma)



Article Info

Publish Date
30 Dec 2021

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

Copyrights © 2021






Journal Info

Abbrev

remittance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal REMITTANCE merupakan jurnal ilmiah yang berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, Pengauditan, Perpajakan, Akuntansi Syariah, Pendidikan Akuntansi, Good Governance, ...