Evaluasi Sistem Akuntansi Penggajian Dan Pengupahan Karyawan Pada PT.Kusumahadi Santosa

Suranti, Wiwit

× The research was taken place in PT.Kusumahadi Santosa. The author takes the tittle of “Evaluasi Sistem Penggajian dan Pengupahan Karyawan pada PT.Kusumahadi Santosa”. It is aimed to know the wage and salary system implemented by this company, to know the strength and weakness of this system and to evaluate the company’es internal controlling system. The methods employed in this research were direct and indirect interview, and literary study. Furthermore, an evalution was conducted on the research conducted by comparing the data and theory. The result of research shows that remuneration system of PT.Kusumahadi Santosa has been conducted well because the related function, used document, used accounting record. Result this research also that there are both weakness and advantage in wage payment system in PT.Kusumahadi Santosa. The weaknesses exist are: there was not efective a function for checking attendance time cards of office employee, both function are done by same function, and there was not a separation function in the organization structure. Beside of these weakness writer find advantage as well, that is a signature by employee who receive his wage, the form and document used had authorized by men competent to, appropriate divisions are involved in wage payment system organization structure.Based on weakness on wage payment accounting system, then writer suggests for the company should separate between wage listing function maker and payment maker function, needed checking for money before the employee receive his wage, the time account machine on employee absence starts to be used.

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Penulis Utama	:	Wiwit Suranti
Penulis Tambahan	:	-
NIM / NIP	:	F3308124
Tahun	:	2011
Judul	:	Evaluasi Sistem Akuntansi Penggajian Dan Pengupahan Karyawan Pada PT.Kusumahadi Santosa
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2011
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi prog. D III Akutansi-F.3308124-2011
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Anas Wibawa, SE, M.Si
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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