EVALUASI SISTEM PENGGAJIAN PADA RUMAH SAKIT PKU MUHAMMADIYAH SURAKARTA

ASRI , NUR (2011) EVALUASI SISTEM PENGGAJIAN PADA RUMAH SAKIT PKU MUHAMMADIYAH SURAKARTA. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    Issues to be addressed in this study is how the payroll accounting system at the hospital PKU Muhammadiyah Surakarta covering related functions, the documents used, accounting records, the tissue that forms the procedure, and flowchart. In connection with the issue then conducted an evaluation of payroll accounting systems in hospitals PKU Muhammadiyah Surakarta.The purpose of this evaluation is to determine whether the payroll accounting system applied to the hospital PKU Muhammadiyah Surakarta is correct in accordance with the theory obtained by the authors and their strengths and weaknesses. From the results of the evaluation of the hospital is known that PKU Muhammadiyah Surakarta, the authors found some strengths and weaknesses. Advantages of payroll accounting system applied PKU Muhammadiyah Surakarta hospital is as follows: all functions have separate duties and responsibilities of each, complete documents used among other supporting documents changes in salaries, schedules, hours of attendance cards, payroll, pay slips, recap expenses of salaries, salary receipts, proof of cash-out, all salary costs have been recorded in the cash disbursements journal and employee earnings card, all documents have been authorized by the authorities. Weaknesses is the hospital PKU Muhammadiyah Surakarta less functioning financial part because only journaling in the payroll process would lead to laziness work, release of liability and not the development of that section. The weaknesses found in the hospital payroll accounting system PKU Muhammadiyah Surakarta encourage authors provide suggestions that would help fix the payroll accounting system implemented hospital PKU Muhammadiyah Surakarta. Keywords: accounting systems, payroll

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Ayu Purnama Sari
    Date Deposited: 17 Jul 2013 00:13
    Last Modified: 17 Jul 2013 00:13
    URI: https://eprints.uns.ac.id/id/eprint/5553

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