Analisis Sistem Informasi Akuntansi Penggajian dan Pengupahan Pegawai Harian Lepas pada Dinas Lingkungan Hidup Kota Jambi
DOI:
https://doi.org/10.30631/innovatio.v17i1.13Keywords:
sistem informasi akuntansi penggajian, pengupahan, Kota JambiAbstract
: Tulisan ini adalah analisis terhadap sistem informasi akuntansi penggajian dan pengupahan pegawai harian lepas di Dinas Lingkungan Hidup Kota Jambi, termasuk unsur-unsur dan tujuan pengendalian internal sistem informasi penggajian dan pengupahan tersebut. Metode penelitian adalah kualitatif dengan pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem dan prosedur penggajian dan pengupahan oleh Dinas Lingkungan Hidup Kota Jambi dalam memenuhi unsur-unsur dan tujuan pengendalian internal sistem penggajian dan pengupahan masih kurang efektif. Hal ini ditandai dengan pembuatan daftar hadir karyawan dan pencatatan waktu kerja karyawan masih dilakukan secara manual dan tanpa membuat waktu hadir antara jam masuk kerja dan jam pulang kerja. Sistem pengendalian yang masih manual memungkinkan terjadinya penyimpangan dalam jumlah jam kerja dan pengupahan terhadap pegawai lepas di instansi lokasi penelitian ini.
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Published
2017-06-30
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