EVALUASI SISTEM AKUNTANSI DENGAN PENDEKATAN SIKLUS UNTUK SISTEM PENGGAJIAN PADA PT PUTRA ABADI SANTOSO DI SURAKARTA
ABSTRACT: Abadi PT
Putra Santoso is
a distributor for
the products pocari sweat
dan soyjoy. The
problem in this
research is the application of
accounting systems for
payroll cycle on
PT Putra Eternal Solo
Santoso was effective.
The purpose of
this study to evaluate
the accounting system
implemented payroll cycle
Abadi PT Putra Santoso.
The usefulness of
this study as
an input or consideration for companies on the effectiveness
of the procedures and systems for payroll cycle that has been run by the
company, so that management can
take the necessary
steps to improve
the payroll system in
the future. This
study used a
descriptive comparative method.
The data required is the history of PT Putra Abadi Santoso, human
resources, organizational structure, finance and accounting. Sources of data in the form of primary data
and secondary data. Date collection techniques
with observation, interviews,
documentation and questionnaires.
Data analysis techniques by
giving questionnaires to the head
of accounting, payroll cycle
describes the PT
Putra Abadi Santoso,
identifying good and
weaknesses accounting systems
for payroll cycle approach, giving
advice and repair
procedures of accounting systems for
payroll cycle approach.
The results obtained
in the payroll accounting
system PT Putra
Abadi Santoso based questionnaire system of internal
control can be effective.
Keywords: evaluation,
accounting systems, payroll, cycle
Penulis: Johan Purnomo, Aris
Eddy Sarwono, Djoko Kristianto
Kode Jurnal: jpmanajemendd120314
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