EVALUASI SISTEM PENGGAJIAN PADA PT.DJITOE ITC

ROSYID, MUHAMMAD (2010) EVALUASI SISTEM PENGGAJIAN PADA PT.DJITOE ITC. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT.Djiote ITC is a manufacturing company whose main activities are producing and selling cigarettes. The Company gives compensation to employees in the form of salary. In addition, the company gives also bonuses, allowances, overtime pay, and incentive payment. Payment of salaries needs serious attention and treatment to prevent errors and fraud. To anticipate it, the evaluation of the payroll system is needed, so the evaluation, it can be known whether the separation of functions in PT.Djitoe ITC has been done well, effective, efficient and in accordance with the procedure. The aim of this research is to know the payroll system in PT.Djitoe ITC and to know the strengths and weaknesses of the payroll system in PT.Djiote ITC. The research method is observation methods and interview methods. In this research the author finds some strengths and weaknesses. The strengths are: there is separation of functions, the use of the document which is authorized, the re-count employee payroll, control the entry of present hour card, and payment of salary by transferring of money to the account of each employee. The weaknesses are: the uses of cash out that have not serial numbered print, there is not the letter of the increase or decrease the position, and the unavailability of the cost price card. Based on these weaknesses, the author gives suggestions to improve the payroll system in PT.Djitoe ITC. The suggestions are: the uses of cash proof print out numbered series, make letter of increase and decrease position, and make the cost price card. Keyword: Accounting system, Payroll.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Miftahful Purnanda Puspasari
    Date Deposited: 24 Jul 2013 17:09
    Last Modified: 24 Jul 2013 17:09
    URI: https://eprints.uns.ac.id/id/eprint/8874

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