Sistem dan Prosedur Akuntansi Penggajian Pegawai pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (ATR/BPN) Kabupaten Klaten

Aulia, Arneta Putri, Yuni Putri Yustisi S.Ak., MSc (2024) Sistem dan Prosedur Akuntansi Penggajian Pegawai pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (ATR/BPN) Kabupaten Klaten. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to find out the employee payroll systems and procedures along with what documents are used at the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/BPN) Klaten Regency. The procedure used is computer-based data management and the payroll process is supported using government applications, namely the Central Employee Salary (GPP) application, the Agency Level Financial Application System (SAKTI), and the salary.kemenkeu.go.id website. The parties involved in the payroll system and procedures are the Civil Service Subdivision, the Salary Treasurer, the State Treasury Services Office (KPPN), and the banking sector. The documents used are supporting documents for salary changes, salary list, Payment Request Letter (SPP), Payment Order (SPM), Fund Disbursement Order (SP2D). The results of this final assignment show that the implementation of the employee payroll system and procedures implemented at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) of Klaten Regency is good in accordance with the procedures established by the government. However, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) of Klaten Regency must pay attention to the parties involved in it and the use of the system or application in calculating salaries should be checked first, such as double-checking the employee's name and date. the document in order to avoid misinformation in the document. All related departments must carry out their duties and authority in accordance with their functions so that salary payments can run smoothly and well.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Payroll, Payroll Systems and Procedures, Payroll Documents
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	07 May 2024 02:10
Last Modified:	07 May 2024 02:10
URI:	http://eprints.uty.ac.id/id/eprint/15420

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