ABSTRACT. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System
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- Verawati Gunardi
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT The study entitled "Role of Accounting Information Systems Payroll and Compensation of Internal Control System Effectiveness" (Case Study at PT. Multi Rezekitama) and perform a case study on PT. Multi Rezekitama Cipadung located in Bandung, is a case study in company engaged in the paint industry which aims to know the application of accounting information system, payroll and wage at PT.Multi Rezekitama had been running adequately, knowing the application of internal control of payroll and wage at PT. Multi Rezekitama effective and knowing the role of accounting information systems payroll and wage on the effectiveness of internal control PT. Multi Rezekitama. The sample used consisted of 32 people involved in the activities of the accounting information system in PT. Multi Rezekitama. Data were analyzed using simple regression analysis and multiple regression. Prior to conducting regression testing is done first two statistical validity test and reliability test. The results show that there is a significant role in Accounting Information System of Payroll and Wage Effectiveness of Internal Control Systems. The results obtained regression equation Y = X X2. This means every change in X1 variable and X2 variable then the variable Y will increase in In other words if there is no X, no additional effect, if any additions of X then the effect will arise. In addition, SPSS Based on the calculation table above, the F value was greater than F table or greater than 3.32, so Ha is received, Ho is rejected, means that there is a significant contribution Payroll Accounting Information Systems and Wage jointly to the Effectiveness of Internal Control Systems. The conclusion is Accounting Information Systems Payroll and Wage are implemented in PT.Multi Rezekitama support the Effectiveness of Internal Control Systems. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System vi
2 ABSTRAK Penelitian berjudul Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan terhadap Efektivitas Sistem Pengendalian Internal (Studi Kasus pada PT. Multi Rezekitama)., dan melaksanakan studi kasus pada PT. Multi Rezekitama yang terletak di Cipadung, Bandung, merupakan suatu studi kasus pada perusahaan yang bergerak di bidang industri cat yang bertujuan untuk mengetahui penerapan sistem informasi akuntansi penggajian dan pengupahan pada PT. Multi Rezekitama telah berjalan memadai, mengetahui penerapan pengendalian internal penggajian dan pengupahan pada PT. Multi Rezekitama berjalan efektif dan mengetahui peranan sistem informasi akuntansi penggajian dan pengupahan terhadap efektivitas pengendalian internal PT. Multi Rezekitama. Sampel yang digunakan terdiri dari 32 orang yang terlibat dalam aktivitas sistem informasi akuntansi di PT. Multi Rezekitama. Data dianalisis dengan menggunakan analisis regresi sederhana dan regresi berganda. Sebelum dilakukan regresi, dilakukan terlebih dahulu dua uji statistik, yaitu uji validitas dan uji reliabilitas. Hasil analisis menunjukkan bahwa terdapat peranan yang signifikan Sistem Informasi Akuntansi Penggajian dan Pengupahan terhadap Efektivitas Sistem Pengendalian Internal. Dari hasil pengolahan data didapat persamaan regresi Y = X X 2. Artinya, setiap perubahan variabel X 1 dan variabel X 2, maka variabel Y akan bertambah Dengan kata lain, jika tidak ada penambahan X maka tidak ada pengaruh, jika ada penambahan sejumlah X maka akan timbul pengaruh. Selain itu, berdasarkan tabel perhitungan SPSS di atas, ternyata F hitung lebih besar daripada F tabel atau lebih besar daripada 3.32, maka Ha diterima, Ho ditolak, artinya terdapat kontribusi yang signifikan Sistem Informasi Akuntansi Penggajian dan Pengupahan secara bersama-sama terhadap Efektivitas Sistem Pengendalian Internal. Kesimpulan yang diperoleh adalah Sistem Informasi Akuntansi Penggajian dan Pengupahan yang diterapkan PT. Multi Rezekitama menunjang Efektivitas Sistem Pengendalian Internal. Kata Kunci: Sistem Informasi Akuntansi, Sistem Pengendalian Internal Penggajian dan Pengupahan, Efektivitas Sistem Pengendalian Internal vii
3 DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN SURAT PERNYATAAN KEASLIAN SKRIPSI.. KATA PENGANTAR. ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR TABEL... DAFTAR LAMPIRAN... i ii iii iv vi vii viii xii xiii BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian.. 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Peranan Pengertian Sistem, Informasi, Akuntansi. 8 viii
4 2.1.3 Sistem Akuntansi Unsur-unsur Sistem Akuntansi Sistem Informasi Sistem Informasi Akuntansi Unsur-unsur dan Karakteristik Sistem Informasi Akuntansi Tujuan Sistem Informasi Akuntansi Fungsi Sistem Informasi Akuntansi Komponen Sistem Informasi Akuntansi Aplikasi Sistem Informasi Akuntansi Gaji Definisi Gaji Sistem Akuntansi Penggajian Metode Perhitungan Gaji Jurnal Penggajian Metode Pembayaran Gaji Sistem Informasi Akuntansi Penggajian Dokumen yang Digunakan Catatan Akuntansi yang Digunakan Jaringan Prosedur yang Membentuk Sistem Upah Pengertian Upah Sistem Pengendalian Internal Tujuan Sistem Pengendalian Internal 37 ix
5 Unsur-unsur Sistem Pengendalian Internal Komponen Sistem Pengendalian Internal Keterbatasan Sistem Pengendalian Internal Sistem Pengendalian Internal Penggajian Elemen-Elemen Sistem Pengendalian Internal Penggajian Efektivitas Kerangka Pemikiran Hipotesis BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Metode Penelitian Sumber Data Teknik Pengumpulan Data Operasionalisasi Variabel Teknik Analisis Data Teknik Pengolahan Data Pengujian Validitas dan Reliabilitas.. 57 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Sejarah Perusahaan Sumber Daya Manusia PT. Multi Rezekitama Jaringan Pemasaran PT. Multi Rezekitama 59 x
6 4.1.4 Analisis Produk Pesaing PT. Multi Rezekitama Pemasaran PT. Multi Rezekitama Konsumen PT. Multi Rezekitama Visi, Misi dan Moto Perusahaan Struktur Organisasi PT. Multi Rezekitama Sistem Jam Kerja PT. Multi Rezekitama Perhitungan Upah/Gaji Kerja Lembur Pembahasan Sistem Informasi Akuntansi PT. Multi Rezekitama Sistem Pengendalian Internal Penggajian PT. Multi Rezekitama Peranan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Penggajian dan Pengupahan terhadap Efektivitas Pengendalian Internal Analisis Regresi Variabel X1 terhadap Y Analisis Regresi Variabel X2 terhadap Y Analisis Regresi Variabel X1 dan X2 terhadap Y.. 90 BAB V KESIMPULAN DAN SARAN Simpulan Saran.. 96 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS... xi
7 DAFTAR TABEL Tabel 3.1 Operasionalisasi Variabel Tabel 4.1 Koefisien Regresi Parsial X1 terhadap Y Tabel 4.2 Koefisien Regresi Parsial X2 terhadap Y.. 90 Tabel 4.3 Kontribusi Variabel X1dan X2 terhadap Y Tabel 4.4 Koefisien Regresi X1 dan X2 terhadap Y.. 91 Tabel 4.5 Uji Regresi Ganda Variabel X1 dan X2 terhadap Y.. 93 xii
8 DAFTAR LAMPIRAN Lampiran 1 Lampiran 2 Lampiran 3 Lampiran 4 Lampiran 5 Lampiran 6 Struktur Organisasi Kuesioner Tabulasi Kuesioner Hasil Uji Validitas Hasil Transformasi Data Ordinal ke Interval Hasil Uji Reliabilitas xiii
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ABSTRAK. Kata Kunci : Motivasi kerja dan produktivitas. vii Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh motivasi kerja terhadap produktivitas kerja staf pada bagian penagihan dan penjualan di PT. Surya Electra Cabang Sukabumi. Metode
ABSTRACT. Keywords: brand image, consumer purchasing intentions. vii. Universitas Kristen Maranatha
ABSTRACT The number of ATPM (Agen Tunggal Pemegang Merek) in Indonesia make the consumer think to buy the product being offered to the market. A large selection of products offered by ATPM was a little
UNIVERSITAS BHAYANGKARA JAKARATA RAYA
UNIVERSITAS BHAYANGKARA JAKARATA RAYA PENGARUH PENERAPAN SISTEM E-FILING DAN PEMAHAMAN INTERNET TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA JAKARTA CAKUNG DUA SKRIPSI Diajukan sebagai salah satu syarat
ABSTRAK. Kata Kunci : struktur organisasi, kualitas sistem informasi akuntansi
ABSTRAK Sistem informasi akuntansi berperan sebagai pengaman harta kekayaan perusahaan dengan menggunakan unsur pengendalian dalam sistem akuntansi maka berbagai kecurangan, penyimpangan dapat dihindarkan.
DAFTAR ISI. HALAMAN JUDUL i. LEMBAR PENGESAHAN ii. LEMBAR PERNYATAAN ORISINALITAS LAPORAN PENELITIAN iii
Abstrak Pemenuhan terhadap basic needs satisfaction akan mendukung siswa untuk dapat berfungsi secara optimal dalam mencapai educational outcomes. Menggunakan teori basic need satisfaction oleh Deci &
ABSTRACT. Keywords: internal control, information systems, sia payroll. vi Universitas Kristen Maranatha
ABSTRACT THE ROLE OF INTERNAL CONTROL ELEMENTS OF PAYROLL SUPPORT THE PURPOSE AND EFFECTIVENESS OF THE INTERNAL CONTROL PAYROLL ACCOUNTING INFORMATION SYSTEM (CASE STUDY ON PT. SILOAM MOTOR) Elements of
ABSTRACT. Keywords: Internal Audit, Internal Control, Sales
ABSTRACT Sales activities as one of the primary activities of companies that generate revenue for the company. Therefore various adverse deviation companies often done by the relevant parties to gain personally.
ABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
ABSTRAK. Kata-kata kunci: audit internal dan good corprate governance
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis apakah terdapat pengaruh peranan audit internal terhadap penerapan good corporate governance pada perusahaan BUMN di Bandung. Penelitian
ABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha
ABSTRACT Sales system is one of most important company activity because can yield company earnings stream. Therefore needs existence of effective sales internal control that accountable sales revenue and
ABSTRACT. Keywords: operational audit, effectiveness, internal control, purchase. vii. Universitas Kristen Maranatha
ABSTRACT The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor
ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha
ABSTRAK Dalam kegiatan operasional perusahaan, penggunaan biaya sangat berperan penting untuk kegiatan tersebut. Tanpa adanya biaya tersebut, maka perusahaan akan sangat sulit menjalankan usahanya. Salah
ABSTRACT. Keywords: auditing, internal, control, inventory, raw, material. vii. Universitas Kristen Maranatha
ABSTRACT Every company has its own purpose in maintaining its activities. To reach that purpose, all companies have to control their activities and realize the importance of having good management and
ABSTRAK. Kata kunci : sistem informasi akuntansi, enterprise resource planning, kualitas informasi akuntansi. vii
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan sistem enterprise resource planning yang diterapkan dan kualitas informasi akuntansi di PT Tirta Amarta Bottling Company. Dalam penelitian ini
ABSTRACT. Keywords: service quality, relationship marketing, customer satisfaction. viii. Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the effect of service quality and relationship marketing to customer satisfaction either partially or simultaneously (together). This study is a causality by using
vii Universitas Kristen Maranatha
ABSTRAK Komitmen organisasional merupakan faktor penting bagi setiap karyawan agar dapat loyal pada suatu perusahaan. Perusahaan yang memiliki karyawan yang berkomitmen terhadap perusahaannya akan dapat
ABSTRAK. Kata-kata kunci: Audit Operasional, Kualitas Pelayanan Karyawan Bagian Frontliner.
ABSTRAK Penelitian ini menjelaskan tentang Peranan Auditor Operasional Dalam Meningkatkan Kualitas Pelayanan Karyawan Bagian Frontliner: Studi Kasus Pada Bank BJB Kantor Cabang Pembantu Gedung Sate. Pelaksanaan
ABSTRAK. Kata Kunci: Kualitas Pelayanan dan Kepuasan Mahasiswa
ABSTRAK Dalam menghadapi persaingan, setiap perusahaan baik itu perusahaan dalam bentuk industri maupun perusahaan jasa harus menajamkan strateginya agar dapat berhasil memenangkan persaingan tersebut.
ABSTRAK. Kata-kata kunci: gaya kepemimpinan demokratis, motivasi, kinerja
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan demokratis dan motivasi terhadap kinerja karyawan pada PT Bina Adidaya Padalarang secara parsial. Data penelitian ini merupakan
PENGARUH PENGALAMAN PRAKTIK KERJA INDUSTRI
PENGARUH PENGALAMAN PRAKTIK KERJA INDUSTRI DAN LOCUS OF CONTROL TERHADAP KESIAPAN KERJA SISWA KELAS XII SMK NEGERI 1 SURAKARTA TAHUN PELAJARAN 2012/2013 SKRIPSI Oleh: Hana Binti Muyasaroh K7409067 FAKULTAS
ABSTRACT. Keywords: profitability, liquidity, timelines. viii
ABSTRACT The purpose of this study to determine empirically the effect of profitability and liquidity to timeliness of audited financial statements according to the perception of auditors. This study was
ABSTRAK. Kata kunci : Brand Ambassador, Brand Image. Universitas Kristen Maranatha vii
ABSTRAK Saat ini, pasar kosmetik dan perawatan tubuh bukan hanya mengincar konsumen wanita, namun dengan seiring perkembangan jaman dan gaya hidup, para kaum pria juga membutuhkan produk perawatan. Perusahaan
ABSTRAK. Universitas Kristen Maranatha
i ABSTRAK Penurunan kinerja merupakan masalah yang ingin dihindari oleh perusahan mengingat karena dampaknya yang cukup besar bagi perusahaan. Dampak tersebut berupa terhambatnya target yang seharusnya
ABSTRACT. Keywords: Audit Committee, Internal Audit, State-Owned Enterprises. Universitas Kristen Maranatha
ABSTRACT Most of the shares of State Owned Enterprises (SOEs) funded from the state, therefore the management of SOEs should be accountable. Role of both the internal auditor and the audit committee is
ABSTRAK. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRAK. Kata kunci: kompensasi finansial, gaya kepemimpinan, motivasi kerja, kinerja karyawan
ABSTRACT This study aims to determine the relationship between financial compensation, leadership style and motivation to the employee s performance of company. The number of respondent in this study were
ABSTRACT. Keywords: Accounting responsibility, and managerial performance.
ABSTRACT Accounting responsibility have an important role in the company and has an attraction for top leaders, because it would facilitate the decision-making devolution. In addition, managers' performance
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
ABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, gaya kepemimpinan, kinerja perusahaan
ABSTRAK Sistem pengendalian manajemen adalah suatu mekanisme secara formal didesain untuk menciptakan kondisi yang mampu meningkatkan peluang dan pencapaian harapan serta memperoleh hasil (output) yang
ABSTRAK. Kata-kata kunci: gaya kepemimpinan, motivasi, dan kinerja karyawan. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan. Populasi dan sampel dalam penelitian ini adalah karyawan PT. Pos Indonesia (PERSERO)
ABSTRACT. Keywords : User Involvement, Users Capability, Top Management Support, Accounting Information System Performance. viii
ABSTRACT The Influence of the System User Involvement on the Performance of Accounting Information System (Case Studies on PT. Cipaganti Citra Graha Tbk) This study aims to analyze whether there is influence