Evaluasi Sistem Penggajian Pegawai Pada Sekretariat DPRD Surakarta Tahun 2023

Penulis Utama : Rachel Aurelia Ramadhanie
NIM / NIP : V1421060
× <p class="s34" xss=removed><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>Penelitian</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>ini</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>berfokus</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>pada</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penyelenggaraan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>sistem</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>akuntansi</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penggajian pada</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>Sekretariat</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>DPRD</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>Surakarta</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>yang</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>meliputi</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>fungsi-fungsi</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>terkait,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penggunaan dokumen, pencatatan akuntansi, prosedur jaringan, dan diagram alir. Menyikapi permasalahan tersebut, dilakukan evaluasi terhadap sistem akuntansi penggajian di Sekretariat DPRD Surakarta. </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>Tujuan dari evaluasi ini adalah untuk menilai keakuratan</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>penerapan</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>sistem</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>akuntansi</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>penggajian</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>sesuai</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>dengan</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>teori</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>yang</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>dianut</span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s33" xss=removed><span class="bumpedFont15" xss=removed>oleh penulis, serta untuk mengidentifikasi kelebihan dan kekurangannya. Hasil evaluasi menunjukkan bahwa di Sekretariat DPRD Surakarta, beberapa keunggulan dari sistem akuntansi penggajian yang diterapkan antara lain adalah terdapat distribusi tugas dan tanggung jawab masing masing individu. </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penggunaan dokumen yang komprehensif seperti</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>dokumen</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>pendukung</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penyesuaian</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>gaji,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>jadwal,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>kartu</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>waktu,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>daftar</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>gaji,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>slip gaji,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>ringkasan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>pengeluaran</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>gaji,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>buku</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>besar</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>gaji,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penerimaan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>kas,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>penerimaan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>gaji, dan pencatatan yang teliti seluruh biaya gaji dalam jurnal pengeluaran kas dan kartu pendapatan karyawan. Semua dokumen juga disahkan oleh otoritas terkait, dan sistem triwulanan diterapkan dalam proses penggajian.Namun, kelemahan dalam</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>sistem</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>ini terlihat pada manajemen fungsional</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>departemen</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>keuangan, yang fokus utamanya pada proses penggajian, sehingga berpotensi menyebabkan berkurangnya motivasi dan terbatasnya pengembangan dalam departemen tersebut.</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>Selain</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>itu,</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>tantangan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>muncul</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>selama</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>perubahan</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed></span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>posisi</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>atau</span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed> </span></span><span class="s9" xss=removed><span class="bumpedFont15" xss=removed>pensiun, yang memengaruhi penyesuaian gaji dan masalah lain seperti yang disebutkan.</span></span></p><p><br class="Apple-interchange-newline" xss=removed></p>