ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT ENERPENSI PALEMBANG

Puspa, Tika Astari (2016) ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT ENERPENSI PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The writer collected the data by conducting an interview and a direct observation to the research object. The analysis conducted by the writer in completing this Final Report was the analysis of salaries and wages of accounting system that has been applied by the company. From the results of the analysis, the writer found out several problems which were in the salaries and wages accounting procedure there was no cash out evidence making procedure and there was a lack of related functions in the salaries and wages accounting system including the finance and accounting department, meanwhile in the document there were deficiencies namely the cash out evidence and payment receipt or overtime payment and document in PT Enerpensi Palembang did not have the copies, as well as the registration system in PT Enerpensi Palembang also did not have any copy. After analyzing the existing problems, the writer would like to give some suggestions in order to help the development of company in the future that the company should add the cash out evidence making procedure and separate the accounting function with the financial function, and the document. Furthermore, the company should provide the copy of the document to facilitate the archiving of the data, and in the registration system, it is better for PT Enerpensi Palembang to have general journal entries to make it easier to monitor and maintain the company’s asset

Item Type: Thesis (Other)
Uncontrolled Keywords: Accounting System, Salary and Wage
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 19 Dec 2016 02:46
Last Modified: 19 Dec 2016 02:46
URI: http://eprints.polsri.ac.id/id/eprint/2979

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