EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial
Vol. 2 No. 4 (2022): Agustus 2022

Analisis Sistem Akuntansi Penagihan Gaji/Upah Pada Perusahaan Outsourcing/Alih Daya

Oktaviani Nur Fadilah (Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya)
Amin Sadiqin (Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya)



Article Info

Publish Date
15 Aug 2022

Abstract

PT. Prima Makmur Bersama or commonly called PT. PMB is an outsourcing company that is a service company engaged in the provision of labor. Until now PT. PMB has more than 20 partners throughout Indonesia and employs hundreds of contract employees under its auspices. Discussing employees will not be separated from the name of salary/wages. Companies/businesses are obliged to issue salaries/wages for their employees. Salary/wages themselves are used in return for services for work that has been done during a certain period. Every month the company is obliged to pay the employee's salary/wage, where the employee's salary transfer company will be billed to each partner in accordance with the salary period and the location of the employee is placed. This certainly requires an effective and efficient flow/salary billing process, so that the billing process is smooth, fast, and precise. Therefore, in this article, the author wants to discuss the flow of employee salary billing to partners/users in the outsourcing company. The data collection carried out is a direct observation of the parties concerned.

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Journal Info

Abbrev

embiss

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi, Manajemen, Bisnis, dan Sosial with e-ISSN Number 2747-0938 (Online) is a journal publishes by CV ODIS, published original scholarly papers across the whole spectrum of economics, management, business administration, and social science. The journal attempts to assist in the ...