SISTEM INFORMASI AKUNTANSI
SIKLUS SDM DAN PENGAJIAN
SIKLUS SDM DAN PENGAJIAN
• Aktivitas bisnis yang berulang dan operasi
pemrosesan data yang terkait dengan
Fokus Utama Payroll System
• Accountants are traditionally responsible
for its function.
• Must be designed to meet:
– Management’s needs. – Government regulations.
• Incomplete or erroneous payroll records:
– Impair decision making.
• The design of the HRM system is also
important because the knowledge and
skills of employees are valuable assets
• HRM systems should:
– Help assign these assets to appropriate tasks; and
Aktivitas SDM
1. Recruitment and hiring (Perekrutan dan Kontrak kerja)
2. Training (Pelatihan)
3. Job assignment (Penugasan pekerjaan) 4. Compensation (Penggajian)
5. Performance evaluation (Evaluasi Kinerja) 6. Discharge of employees, due to voluntary or
involuntary termination (Pemutusan hubungan kerja)
Aktivitas SDM
• Aktifitas yang hanya dilakukan satu kali untuk setiap karyawan pada satu perusahaan
1. Recruitment and hiring (Perekrutan dan Kontrak kerja)
2. Discharge of employees, due to voluntary or involuntary termination (Pemutusan hubungan kerja)
Aktivitas SDM
• Aktifitas yang dilakukan berulang kali
untuk setiap karyawan pada satu
perusahaan
1. Training (Pelatihan)
2. Job assignment (Penugasan pekerjaan) 3. Compensation (Penggajian)
Fungsi dasar SIA pada HRM/payroll cycle
1. Proses data transaksional tentang aktivitas tenaga kerja
2. Mengamankan aset organisasi
3. Menyediakan informasi untuk pengambilan keputusan
• The payroll application is processed in
batch mode because:
– Paychecks are issued periodically.
– Most employees are paid at the same
time.
AKTIVITAS SIKLUS PENGGAJIAN
1. Perbarui File Induk Penggajian
2. Perbarui Tarif dan Pemotongan pajak
3. Validasi Data Waktu dan Kehadiran
4. Mempersiapkan Penggajian
5. Membayar Gaji
6. Hitung Kompensasi dan Pajak yang
Dibayar Perusahaan
7. Keluarkan Pajak Penghasilan dan
Potongan Lain-Lain
1. Update Master Payroll File
• Untuk merefleksikan perubahan, misalnya
– adanya perekrutan karyawan (hires),
– pemberhentian karyawan (terminations), – perubahan tingkat upah.
• Setiap perubahan pembayaran harus
dimasukkan secara tepat waktu
2. Update Tax Rates and Deductions
• Memperbarui informasi mengenai tarif dan
pemotongan pajak lainnya
• Perubahan ini terjadi ketika update
tentang perubahan pada tingkat pajak dan
pengurangan penggajian lainnya diterima
dari berbagai unit pemerintah dan
3. Validate Time and Attendance Data
• Mengesahkan data waktu kehadiran
karyawan
• Informasi ini mempunyai berbagai bentuk,
tergantung status seorang karyawan.
Berbagai bentuk pembayaran:
• Time cards untuk pembayaran atas dasar
Jam kerja (hourly basis)
• Self report for professionals
• Straight commission or salary plus
commission
• Most employees are paid either on an
hourly basis or a fixed salary.
– Many companies use a time card to record their arrival and departure time.
• This document typically includes total hours worked during a pay period.
– Manufacturing companies may use job time tickets to record not only time present but also time dedicated to each job.
• Employees that earn a fixed salary, e.g.,
managers and professional staff:
– Usually don’t record their time, but
supervisors informally monitor their presence. – Professionals in accounting, law, and
consulting firms must track their time on
• Sales staff are often paid on a straight
commission or base salary plus
commission.
• Some may also receive bonuses for
surpassing sales targets.
• Increasingly, laborers may be paid
partly on productivity.
• Some management and employees
may receive stock to motivate them to
cut costs and improve service.
• The payroll system needs to link to the
revenue cycle and other cycles to
• It’s also important to design bonus schemes
with realistic, attainable goals that:
– Can be measured
– Are congruent with corporate objectives
– Are monitored by management for continued appropriateness
• Accountants and compensation
policies
– Recent corporate scandals have led to
scrutiny and criticism of executive
compensation plans:
• FASB issued new rules requiring that stock options be expensed.
• Major U.S. stock exchanges now require companies to obtain shareholder approval of stock compensation.
– Compensation boards are being created to design compensation plans, rather than
having executives create their own. – Accountants can help by:
• Advising on financial and tax effects of proposals. • Identifying appropriate metrics to measure
performance.
• Enabling compliance with legal and regulatory requirements.
• IT Support
– Collecting time and attendance data electronically, e.g.:
• Badge readers
• Electronic time clocks
• Data entered on terminals • Touch-tone telephone logs
– Using edit checks to verify accuracy and reasonableness when the data are entered.
4. Prepare Payroll
• Mempersiapkan dan mengelolah payroll
• Data tentang jam kerja disediakan oleh
departemen dimana karyawan bekerja
• Informasi tingkat gaji diperoleh dari file
master payroll.
• Bagian yang bertanggungjawab untuk
menyiapkan pembayaran gaji tidak dapat
menambah rekord baru pada file ini
Procedures
• The payroll transaction file is sorted by
employee number (same sequence as master file).
• For each transaction, the payroll master file is read for pay rates, etc., and gross pay is
calculated.
– Hourly employees:
Gross pay = (hours worked x wage rate) + Overtime + Bonuses – Salaried employees:
Procedures
• Payroll deductions are summed and
subtracted from gross pay to obtain net
pay.
• There are two types of deductions:
– Payroll tax withholdings
– Voluntary deductions
Procedures
• Year-to-date totals for gross pay,
deductions, and net pay are calculated,
and the master file is updated.
• Cumulative records are important
because:
– Social Security and other deductions cease
or decline at certain levels.
– The information will be needed for tax
reports.
Procedures
• The following are printed:
– Paychecks for employees—often accompanied by an earnings statement, which lists pay detail,
current and year-to-date.
– A payroll register, which lists each employee’s gross pay, deductions, and net pay in a multi-column format:
• Is used to authorize the transfer of funds to the company’s payroll bank account.
• May be accompanied by a deduction register, listing miscellaneous voluntary deductions for each employee.
Procedures
• As payroll transactions are processed, labor
costs are accumulated by general ledger
accounts based on codes on the job time
tickets.
– The totals for each account are used as the basis for a summary journal entry to be posted to the general ledger.
• Other payroll reports and government
reports are produced.
5. Disburse Payroll
• Pembayaran payceck kepada karyawan.
• Sebagian besar karyawan dibayar baik
dengan cek atau langsung dimasukkan ke
rekening tabungan karyawan di bank
Procedures
• When paychecks have been prepared, the
payroll register is sent to accounts payable for review and approval.
• A disbursement voucher is prepared to authorize transfer of funds from checking to the payroll
bank account.
– For control purposes, checks should not be drawn on the company’s regular bank account
– A separate account is created for this purpose. • Limits the company’s loss exposure.
• Makes it easier to reconcile payroll and detect paycheck forgeries.
Procedures
• The approved disbursement voucher and payroll register are sent to the cashier. The cashier:
• Reviews the documents.
• Prepares and signs the payroll check to transfer the funds.
• Reviews, signs, and distributes employee paychecks (which separates authorization and recording from distribution of checks).
• Re-deposits unclaimed checks in the company’s bank account.
• Sends a list of these paychecks to internal audit for investigation.
Procedures
• Returns the payroll register to payroll
department, where it is filed with time cards and job time tickets.
• Sends the disbursement voucher to accounting clerk to update general ledger.
Procedures
• Efficiency opportunity: Direct deposit
– Direct deposit can improve efficiency and reduce costs of payroll processing.
• Employee receives a copy of the check and an earnings statement.
• Each bank receives a record of the payroll deposits for that bank via EDI. The record includes:
– Employee number
– Social security number – Bank account number – Net pay amount
Procedures
– Savings occur because:
• While the cashier does authorize release of funds, he/she does not sign each check.
• Eliminates costs of buying, processing, and distributing paper checks.
• Eliminates postage.
– Additional costs:
• Elimination of float between when check is
distributed and when it is deposited by employee.
6. Calculate Employer-Paid Benefits and Taxes
• Ada beberapa pajak gaji dan tunjangan dibayar langsung oleh perusahaan.
• Pihak perusahaan sering menanggung premi atas asuransi kesehatan, kecelakaan kerja dan lainnya untuk karyawan
• Ada beberapa pajak gaji (payroll taxes) dan pajak pendapatan yang dibayar lansung oleh karyawan.
• Kontribusi karyawan untuk membayar dari presentasi masing-masing gross pay sebagai dana asuransi.
• Pekerja berkontribusi terhadap sarana kesahatan, orang cacat, dan premi.
• Banyak perusahaan menawarkan kepada karyawannya berbagai keuntungan yang flexible.
• Banyak karyawan ditawari untuk memilih perencanaan tabungan pensiun apabila mereka telah berhenti bekerja.
7. Disburse Payroll Taxes and Other
Deductions
• Membayar utang pajak penggajian dan
pengurangan lainnya atas setiap
karyawan.
• Organisasi harus secara periodik
menyiapkan cek atau melakukan transfer
secara elektronik untuk membayar
• Penyelesaian pembayaran kewajiban pajak dan
pengurangan sumbangan sukarela dari masingmasing karyawan.
• Organisasi secara periodik penyiapkan cek pembayaran atau penggunaan electronic transfer untuk membayar berbagai macam kewajiban pajak.
• Waktu pembayaran diberikan pada agen pemerintah yang ditunjuk.
• Dana sumbangan yang telah dipotongkan dari cek gaji karyawan diberikan kepada organisasi yang
Peluang untuk menggunakan IT/IS
• Mengumpulkan data waktu dan kehadiran
pegawai secara elektronis sebagai ganti
dokumen kertas.
• Penggunaan pembaca kartu untuk
mengumpulkan data waktu kerja.
• Penggunaan jam waktu elektronis
• Beberapa informasi tradisional telah
disediakan oleh sistem pembayaran
(payroll system).
• Informasi lain, misalnya data tentang
ketrampilan karyawan (employee skill),
disediakan dan dikelola oleh sistem
Kebutuhan Informasi dan Prosedur
• Fungsi ketiga dari SIA adalah menyediakan informasi yang berguna untuk pengambilan keputusan.
• Sistem penggajian harus dirancang untuk mengumpulkan dan mengintegrasikan data biaya dengan informasi lainnya agar
manajemen dapat membuat keputusan :
1. Kebutuhan tenaga kerja 2. Kinerja karyawan
3. Moral Karyawan
Five Major Sources Of Input To The Payroll System
• HRM department provides information about hiring, terminations, and pay-rate changes.
• Employees provide changes in discretionary deductions (e.g., optional life insurance).
• Various departments provide data about the actual hours worked by employees.
• Government agencies provide tax rates and regulatory instructions.
• Insurance companies and other organizations provide instructions for calculating and remitting various withholdings.
Principal Outputs Of The Payroll System
• Checks
– Employees receive individual paychecks.
– A payroll check is sent to the bank to transfer funds from the company’s regular account to its payroll
account.
– Checks are issued to government agencies,
insurance companies, etc., to remit employee and employer taxes, insurance premiums, union dues, etc.
Pengendalian:
Tujuan, Ancaman, dan Prosedur
• Fungsi kedua dari SIA dirancang dengan baik adalah untuk memberikan pengendalian yang cukup untuk memastikan bahwa tujuan-tujuan berikut terpenuhi :
1. Semua transaksi diotorisasi dengan baik. 2. Semua transaksi yang disimpan valid
3. Semua transaksi yang valid dan sah akan dicatat. 4. Semua transaksi dicatat dengan akurat.
5. Catatan yang akurat dipelihara dan dilindungi dari kehilangan.
6. Aktivitas bisnis dilakukan secara efisien dan efektif. 7. Perusahaan taat terhadap hukum dan peraturan yang
berlaku
