Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 10 (2014)

ANALISIS EFEKTIVITAS SISTEM AKUNTANSI PENGGAJIAN KARYAWAN PT. IMPERIUM JAYA PERKASA

Kristiana, Yuyun (Unknown)



Article Info

Publish Date
02 Aug 2016

Abstract

Salary is the payment of remuneration that has been done by permanent employees which is regularly paid at the end of the month. Good accounting system and payroll procedure is required to overcome any deviations in the payment of salary and wages in order to make it runs effectively. The purpose of this research is to find out whether the payroll accounting system on PT. Imperium Jaya Perkasa has run effectively. Based on the result of the interview result, the researcher concludes that the payroll accounting system on PT. Imperium Jaya Perkasa, in general, can be categorized quite well and it has run effectively when it is considered from the payment of employees’ salary that is never late, but the recapitulation document of employees’ salary needs to be added in order to make it easy in the calculation of payroll for each department.Keywords: Salary, Payroll Accounting System, Documents in Payroll.

Copyrights © 2014






Journal Info

Abbrev

jira

Publisher

Subject

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

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...