EVALUASI SISTEM AKUNTANSI PENGGAJIAN PADA PT. ANGKASA PURA I (PERSERO) SURAKARTA

ASIH, APRILLIA TRI (2011) EVALUASI SISTEM AKUNTANSI PENGGAJIAN PADA PT. ANGKASA PURA I (PERSERO) SURAKARTA. Other thesis, Universitas Negeri Sebelas Maret.

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    Abstract

    EVALUASI SISTEM AKUNTANSI PENGGAJIAN PADA PT. ANGKASA PURA I (PERSERO) SURAKARTA Aprillia Tri Asih F3308137 This research aims to have better understanding about strenght and weakness of payroll system in PT. Angkasa Pura I (Persero) Surakarta. Methods used in this research are direct observation, interviews and documental observation related to research objectives. The results show that there are still some weaknesses were found in the payroll system on PT. Angkasa Pura I (Persero) Surakarta. These weaknesses include the use of documents that have not been printed serial numbered and the lack of supervision when employees perform presence on the machine timers. In addition, payroll accounting system in PT. Angkasa Pura I (Persero) also has several strenght, among others the checks and to create a good internal control and payment of salaries through banks that guarantee the security of transactions. In conclusion, payroll system in PT. Angkasa Pura I (Persero) Surakarta is adequate. On the basis of research results, researchers recommend that companies should use the serial number printed document and the company shall provide supervision of employees present at the recording clock. Keywords: Payroll Accounting System, Document, Presence.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Chrisstar Dini S
    Date Deposited: 24 Jul 2013 12:11
    Last Modified: 24 Jul 2013 12:11
    URI: https://eprints.uns.ac.id/id/eprint/8798

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