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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGELUARAN GAJI PT. BUDI ACID JAYA DI BANDAR LAMPUNG

Suharsana, Yohanes
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi (Sinta 4)Vol. 0 No. 022 Januari 2013

Abstrak

ACTPT. Budi Acid Jaya is a company that manufactures plastic aiming for profit, it means thecompany must be able to earn income by spending a minimum and avoid instances of abuse ormistakes that that could hurt the company.The method used is the qualitative analysis is to analyze the existing problems associatedwith the theory of Accounting Information Systems is devoted to the Internal Control usingcomparative analysis. The author compares the Theory of Accounting Information Systems SalariesAccording to Agus Maulana Accounting Information Systems Salaries in PT. Budi Acid Jaya.Based on these two authors analyze the organizational units related to the PT. Budi AcidJaya less effective where the task of recording the attendance of employees and create a list ofsalaries is held by a part of HR, payroll just made a duplicate and no serial number on the evidenceso it can not cash out on its correctness and accuracy checks, comparing the flowchart TheoryAccounting Information Systems Salaries According to Agus Maulana Accounting InformationSystems Salaries in PT. Budi Acid Jaya in the areas of personnel, finance and accounting of thecurrent payroll procedures.

Kata Kunci

Accounting Information SystemInternal Control over salary

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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGELUARAN GAJI PT. BUDI ACID JAYA DI BANDAR LAMPUNG | GEMA : Jurnal Gentiaras Manajemen dan Akuntansi | Publiora