Progress Conference Volume 2 Number 2, August 2019| 197
Payroll Accounting System Application Analysis And Wages In Sarana CV Food
Grima Eka Wahyuningtias1, Muhammad Yahdi2, Noviansyah Rizal3 STIE Widya Gama Lumajang
Abstrack
This study aims to analyze the payroll and wage accounting systems that have been applied to the CV. Lumajang Food Facility. This research was conducted at CV. Food Facilities with the method used is a qualitative descriptive method. Where research focuses on the application of the payroll and wage accounting systems on the CV. Food facilities and analyze the problems that Arise in the application of payroll and wages. CV. Food Facilities have employees where the salary is different from each part of the job. The results of the study explain that there are differences in the process of employee Salaries, such as staff and financial administration, given on a monthly basis, while the bulk employees and the daily salary are given on a weekly basis. The implementation of internal control IS ALSO quite good, Although there are some weaknesses.
Keywords: Accounting, recitation and remuneration systems, Internal Control
INTRODUCTION
In general, the company's goal is for profit and growth in competition. In most companies, vying to achieve the desire in particular. All these objectives must be achieved by utilizing the company's entire resources are acquired and held by the company.
Companies must have the ability to properly manage the accounting information. In its activities the company can not be considered successful in managing accounting information without an internal control consists of policies and procedures that have been agreed and proper that the company's objectives will be achieved. In the company's use of the system will disepelehkan detrimental impact on the fraud.
To make the company secure from fraud must be using the system to be applied. The system is designed as specific as possible to protect the privacy of the company. The accounting system consists of the financial statements in which the company's financial statements shall be documented to be used as proof of the transaction. Operating an accounting system, includes three stages:
1. Introduction.
Any transactions used by companies to be identified either with a physical form and the form of money, because the data relating denagn transactions will be documented. The introduction of this data is very important for companies in the current transaction.
2. Grouping.
Grouping the data and include a proof of the transaction will be entered into the accounting records document. This recording is useful as evidence of the company's transactions in managing data.
3. Peringkasan.
Progress Conference Volume 2 Number 2, August 2019| 198 Summarizing sources of information related to the data to be included in the accounting records to be a special report. Peringkasan is useful to allow companies to obtain the desired data.
The accounting system is structured to meet the needs of companies that formally function provides information on the activities of the company. The system was able to provide information and contains principles and techniques that are accurate. In this system the company operational control function to help manage. Thus, the primary consideration in designing an accounting system is to be effective in a report presented by the accounting must be made in a timely, clear and consistent. The report presented by the knowledge and usage needs to be used as consideration in the decision- making.
The system must have the knowledge to distinguish the accounting system and method of data processing, data manually or by using computerized. Manual transaction processing capabilities and the computer is quite important, because not all transactions can be processed with basic komputer.Prinsip contained in a good accounting system likely a system designed on a particular company would have difficulty each applied and the system must be in accordance to the form.
Implementation of the system is not just a personal responsibility that exist in certain parts, tertapi all personal should be responsible for operating the system. Operation of the system must be carefully and always performed supervision of the system before it is operated entirely. Examples of the accounting system, namely:
1. Management Accounting
Provide accounting information regarding the planning, control and management of business operations. Where the management should be detailed and structured so that the management company is doing well.
2. Accounting supplies
Plan and track inventory, and inventory-related activities. One common inventory system is a bar code tracking, which each supply item is marked with a bar code.
3. Accounting for non-profit
Is a software accounting system capable of producing accurate seacra report. In an accounting system, accounting software to support the existence of a system of reporting is important. Online accounting software that provides many essential features of inventory tracking, asset management, and reporting of costs, could be an ideal choice that provides many facilities for a wide range of business needs.
In the company's internal control system is considered important because the accounting system of internal control companies can reduce their fraud or of corruption and collusion in the CV. Food means. So with the company's internal control can be realized by reducing fraud or corruption and collusion in the CV. Food means can be minimized. As this is also the writer wanted to know how the system and the way in CV. Food means. Therefore a company with a good system to ensure the closing of company secrets and thus creating an adequate performance, the company will be secured (Yadiat and Wahyudi, 2010: 12). Through previous research, from Qudus Iradatus brother, Muhammad Syaifi, Maria Gorettiwi Endang (2015). Conclude that the payroll and wage accounting system in order to support the internal control still has some shortcomings that need to be repaired.
From the description above, the writer lifting the title "Payroll Accounting System Application Analysis and Wages on CV. Means of Food ", which aims to determine whether adequate internal controls in the company's operations. Formulation of the problem, How the implementation of the
Progress Conference Volume 2 Number 2, August 2019| 199 payroll and wage accounting system at the Food Facility CV?Research purposes. Knowing the implementation of the payroll and wage accounting system at CV Food Facility.
METHODS
Writing this research is a descriptive or through descriptions that describe and explain the subject of research. The study also seeks to describe and mengintreprestasikan to conditions or existing relationships, developing opinion, ongoing condition. Consequences or effects, and the trends that are taking place.
So this study was designed to obtain information about symptoms during the study done. In this study no hypothesis testing as found in experimental research, because as described in the descriptive sense nothing the commission of the given or controlled.
Data used in this research is secondary data and primary data which is a source of data obtained by researchers. Data generally in the form of evidence, records or historical reports that have been compiled in an archive (documentary data) published. The data in this study of archives or records contained in the CV. Food means Lumajang.
To obtain good data and perfect the necessary data sources such as internal data, the internal state trading company CV. Food means Lumajang. The data obtained by researchers rooted in documentary data is the data type of research among others in the form of invoices, journals, letters.
RESULTS AND DISCUSSION
The accounting system is an interconnected entity which contains an organization made up of methods of recording in a company. Elements of accounting is sisem form, recording, collecting evidence of transactions aimed at financial management required by management.
Data used in this research is secondary data and primary data which is a source of data obtained by researchers. Data generally in the form of evidence, records or historical reports that have been compiled in an archive (documentary data) published. The data in this study of archives or records contained in the CV. Food means Lumajang.
Table 1.Position Data Facility Employee CV Food
No. office amount
1 Manager 1 person
2 Personnel 2 persons
3 foreman 2 persons
4 Financial department 1 person
5 Administration 1 person
6 parts Production 60 People
amount 67 People
Data source: Position Data Facility Employee CV Food Lumajang
The quality of labor is very influential for the development of a company in general. But do not rule out the placement office is also seen from the quality of education obtained by each labor. Not only
Progress Conference Volume 2 Number 2, August 2019| 200 that, but also much-needed skills in operational terms of production and marketing company and the company management must also be balanced in its management.
Table 2. Education Quality Data All Employees CV Food Facility.
No. Education amount
1 Bachelor degree) 5 People
2 SMA / SMK 26 People
3 SMP / MTS 22 People
4 SD / MI 14 People
amount 67 People
Data source: CV Employee Education Data Facility Food Lumajang
The quality of education is very influential on the development of the company's performance.
Placement in accordance with the level of education of the employees of education quality. The higher education adopted the higher the level of performance obtained.
Table 3Daily .Upah Employee CV Food Facility Lumajang No. Name
employee
Hour entry
Daily wage /
bonus Presence total Wages 1 yoga 07:00 RP 45.000 / 17.000 6 Days Rp 287,000 2 Bayu Aji 07:00 Rp 45.000 / 17.000 6 Days Rp 287,000 3 Rizal 07:00 Rp 45.000 / 17.000 4 days Rp 197,000 4 Dodik 07:00 Rp 45.000 / 17.000 5 days Rp 242,000 5 Basofi 07:00 Rp 45.000 / 17.000 6 Days Rp 287,000 Data source: List of Daily Wages CV Facility Food Lumajang
Calculation of daily wages at CV Food Facility is based on the presence of employees during working hours and bonuses to employees when sales of the product exceeds the desired target.
Judging from the comparison with the UMR / MSE acceptable result does not meet or does not reach the minimum wage / MSE in Lumajang result per month for overall wage employees reached 1,350,000 and when every week there is sale which exceeded the target of 68,000 employees earn bonus per month.
Table 4. Employee Monthly CV Facility Food Lumajang No. Name
employee
office Basic salary Bonus Net salary
1 Mohammed
Fatur
Manager Rp 3.000.000 Rp 400.000 Rp 3,400,000 2 Irwan Afandi Personnel Rp 2.500.000 Rp 350.000 Rp 2,850,000 3 Nur Yunik Personnel Rp 2.500.000 Rp 350.000 Rp 2,850,000
4 Hadi Foreman Rp 2.000.000 Rp 300.000 Rp 2.300.000
5 Yoyo Nurdin Foreman Rp 2.000.000 Rp 300.000 Rp 2.300.000 6 princess
Melisa
finance Rp 1.700.000 Rp 300.000 Rp 2.000.000
7 Intan Dwi
Rosa
Administratio n
Rp 1.500.000 Rp 300.000 Rp 1.800.000 Data source: Monthly Salary List CV Food Facility Lumajang
Progress Conference Volume 2 Number 2, August 2019| 201 At every level of office employees the amount of salary earned is beebeda. The higher the office obtained the higher their salary and bonuses earned when selling products over the target. Judging from the comparison with the UMR / MSE results received very fulfilling or reaching UMR / MSE in Lumajang for results obtained monthly salary of employees reached 1,800,000, but specifically for the financial and administrative positions have not yet reached a basic salary UMR / MSE and if every month there sales exceeded the target, employees receive a bonus on excess sales.
CONCLUSION
Regarding the analysis of CV Facility Food Lumajang has been described, there are several points, namely:
Payroll system used CV Food Facility Lumajang include related parts namely: labor. Documents other digunakanantara: book attendance, payroll, salary slips. Related procedures, among others:
recording procedures present time, the manufacturing process, and payment processing.
The accounting system is run is still less effective and efficient, so as to support the company's internal control in particular still use manual methods do not use a particular application system, with this easy fraud. With the follow-up either avoid the mistakes and irregularities that could hurt the company.
The organizational structure of the Food Facility CV own part well enough. Proven time duty recaps salary to determine the full salary received by the employee, the administration in charge of archive documents, manage correspondence, and check attendance.
Administration of the Company, include: attendance book, payroll, paycheck, a list of the company's transactions and employment data. Documents supporting terkamnya financial transactions that occur in the company, so it is made such that the data recorded properly concrete.
Note bookkeeping CV Facility Food is good enough with using journals and ledgers to record on salaries and wages.
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