ANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA PT. DIVAINTAN PUTRIPRATAMA BEKASI JAWA BARAT

Abstract

This research aimed : 1) To find out the implementation of payroll accounting information system in PT.
Divaintan Putripratama. 2) To find out whether or not the payroll accounting information has been
implemented well in PT. Divaintan Putripratama. The data employed was secondary one deriving from
the document of PT. Divaintan Putripratama related to the implementation of payroll accounting
information system existing in PT. Divaintan Putripratama. Technique of analyzing data used was
descriptive analysis with qualitative approach. The result of research showed : 1) The functions related to
payroll accounting system in PT. Divaintan Putripratama. 2) Document used in payroll accounting
system in PT. Divaintan Putripratama. 3) Accounting record used in payroll accounting in PT. Divaintan
Putripratama. 4) The procedure establishing payroll accounting system in PT. Divaintan Putripratama.
5) The report resulting from the payroll accounting system in PT. Divaintan Putripratama. 6) Internal
control system in payroll accounting system in PT. Divaintan Putripratama. The result of analysis, the
following conclusions could be drawn : 1) The implementation of payroll accounting information system
existing in PT. Divaintan Putripratama has not been implemented well as indicated with thefunction of
time recording (the employees’ presence list), and function of payroll development still assumed by
personnel and general function 2) The implementation of administration used in PT. Divaintan
Putripratama had not been implemented well because there was no supporting document of salary
change and receipt from the bank staing that the bank had transferred the employees’ salary. 3) The
implementation of accounting recording used in PT. Divaintan Putripratama had not been conducted
well because there was no indirect labor cost cars in payroll accounting system. Thus, the hypothesis of
research was supported