Analisis Sistem dan Prosedur Penggajian pada Perusahaan Penyedia Jasa Tenaga Kerja di PT. Bravo Satya Kencana

Prastyo, Restu Imam, Anggit Esti Irawati, S.E., M.Sc. (2021) Analisis Sistem dan Prosedur Penggajian pada Perusahaan Penyedia Jasa Tenaga Kerja di PT. Bravo Satya Kencana. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

Human resources (HR) is one of the main factors needed by service companies. Human resources are also the key to success in achieving company goals. Employees and companies are two elements that need each other. Employees as human resources in the company get compensation in the form of basic salary as a form of remuneration for the energy expended by employees to achieve company goals. PT Bravo Satya Kencana is a company engaged in providing labor services or more precisely, security service and man. This writing aims to identify and evaluate employee payroll systems and procedures at a labor service company at PT Bravo Satya Kencana. This study uses a qualitative approach, because this research is descriptive and tends to use analysis. The research method used is observation and interviews. The results of the study show that PT Bravo Satya Kencana has run the payroll system and procedures quite well, but there are still some problems in the payroll system and procedure, namely the frequent delays in paying salaries which is caused because the employee attendance recording system still uses manual recording so that employees those who are late in submitting the attendance record document (timesheet) cannot receive the salary payment on time. In addition, the problem that arises is the opportunity for fraud to occur because good internal control is not applied to employee payroll systems and procedures. It is hoped that PT Bravo Satya Kencana can make changes to employee payroll systems and procedures that can pay employee salaries on time and according to the nominal that should be obtained, and minimize fraud in employee attendance records such as using biometric data in employee attendance recording (fingerprint) and designing systems which is integrated so as to produce information that can be used by the parts involved in the payroll system at PT Bravo Satya Kencana.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Payroll, Payroll System, Payroll Procedure, Payroll Document.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 13 Oct 2021 07:11
Last Modified: 13 Oct 2021 07:11
URI: http://eprints.uty.ac.id/id/eprint/8418

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