Evaluasi sistem penggajian pada PT. Alandick Indonesia Jakarta Selatan
Lila Meliana - F3306151 - Fak. Ekonomi dan Bisnis
The research was taken place in PT. Alandick Indonesia located in TB Simatupang Kav 1 street, Cilandak Jakarta Selatan, aiming (1) to find out how the remuneration system in PT. Alandick Indonesia is, (2) to identify the weakness and strength of remuneration system applied in PT. Alandick Indonesia.
The methods employed in this research were direct and indirect interview, and literary study. Furthermore, an evaluation was conducted on the research conducted by comparing the data and the theory.
The result of research shows that the remuneration system of PT. Alandick Indonesia has been conducted well because the related function, used document, used accounting record, procedure network, internal control element and main security control of computer-based system are the same. The difference lies only in the timer, procedure of remuneration and the limited control elements. PT. Alandick Indonesia used the timer (Finger Print) reliable for its validity about the personnel presence recording. The payroll software is easily to be added with the new regulation about the tax tariff and other regulations, the Bank Service constitutes the autopay system that can improve the efficiency and reduce the remuneration process cost.
However, there are still some weaknesses in the remuneration system of PT. Alandick Indonesia: non-authorized timesheet and salary allocation, payment voucher without printed sequence number, more authority on the salary payment division, the dysfunction of accounting and financial divisions, File in the form of flashdisk and CD has not been made doubly, and there is still internet access to the personnel.
Considering such finding, the writer recommends that in the remuneration system of PT. Alandick Indonesia, the timesheet and salary allocation should be authorized by the competent party, the payment voucher should be made with printed sequenced number, authority of salary payment division should be reduced or there should be a new job description, the accounting and financial division should be more involved in the remuneration process, the file in the form of flashdisk and CD should be made doubly and placed in the secured place outside the company, and there should be a rejection of internet access to the personnel.
Key words : Accounting system