EVALUASI SISTEM AKUNTANSI PEMBAYARAN UANG DUKA WAFAT PEGAWAI NEGERI SIPIL (PNS) DI PT.TASPEN (Persero) CABANG SURAKARTA

YUNIAR T.H, RIKA (2014) EVALUASI SISTEM AKUNTANSI PEMBAYARAN UANG DUKA WAFAT PEGAWAI NEGERI SIPIL (PNS) DI PT.TASPEN (Persero) CABANG SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to explain the filing procedure for payment of sorrow passes away of retired participants in the PT.TASPEN ( Persero ) Branch of Surakarta and its evaluation of the accounting system and to know the strengths and weaknesses of the existing accounting system in the implementation of a payment system that has been set. Measures used in this study is to evaluate the accounting system to process payments sorrow passes away with some elements of related functions, documents used, the accounting records are used, the procedures that make up the network system, the internal control system. The results of this evaluation is that the accounting system used by PT.TASPEN ( Persero ) Branch Surakarta in sorrow passes away of payments reveal any strengths and weaknesses in the system. The advantages of such a system is the separation of functions and responsibilities, the accounting records that have been done in a computerized, clear authorization from the authorities, the system has been carried out according to the procedure so there is no lost and scattered form. The disadvantage is rare mutation position and rotation of the head parts, services that require a long time, no serial number file entry. Based on this research, the authors provide suggestions for how companies should improve the quality of its performance in such matters, it is in the process of mourning the death of the payment so that the entire procedure can be carried out efficiently, effectively, and economically. Keywords : sorrow passes away, retirement , accounting system

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Minardi Aris
    Date Deposited: 29 Sep 2015 06:26
    Last Modified: 29 Sep 2015 06:26
    URI: https://eprints.uns.ac.id/id/eprint/19703

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