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Analisis Sistem Informasi Akuntansi Penggajian Karyawan PT. Makesa Prima Motor Kota Baubau

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    The research objective is to know the employee payroll accounting information system that has been implemented by PT. Makesa Prima Motor City of Baubau. The method used is descriptive method. Data analysis starts related functions are administration and general, time recording, payroll making, accounting and finance. Documents used are supporting documents on salary changes, attendance records, attendance cards, payroll, salary slips, salary statements, proof of cash out and receipts (proof of transfer). The accounting records used are daily cash statements, general journals, ledgers, ledgers. Research shows the payroll accounting system applied is not yet fully effective because it is not fully in accordance with the theory. The payment of salaries made by the company through bank transfer. And to carry out company activities, it is necessary to have a strict separation of duties

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  • , 2018. "Analisis Sistem Informasi Akuntansi Penggajian Karyawan PT. Makesa Prima Motor Kota Baubau," OSF Preprints ecpqk, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:ecpqk
    DOI: 10.31219/osf.io/ecpqk
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