PT. Karya Tama Rimba Cemerlang has a traditional accountingsystem, thus thepayroll also done manually by HRD. Thepayrollsystem is calculated based on the attendance list which is obtained from the manual machine. Everyday the workers have to register their attendance and leave so that it can be traced by the company in order to determine the monthly salary. Then the data will be processed by using Microsoft Excel. However, this system has several disadvantages such as the high processing time and the possibilty of incorrect input. Thus, in this research, a computerized system is very crucial for the development of the company.
In carrying out the operational, a company needs to have activities good corporate management supported by qualified personnel in order to work efficiently. The thing to consider is the human factor or the employees because it is an important consideration in the company. Human resource is the dominant factor in achieving a company goal. In return for this resource, the company promises a performance contract in the form of salary. Internal controls over payroll in most companies are generally effective, even in small companies. However, in a large company, the CEO is not possible to control the overall labor costs. It is important to remember that salary is also an area which causes much waste of company resources because of the inefficiency or theft by deception (fraud). There are several ways in which employees can make a significant fraud in the areas of payroll, such as the fictitious employees and working hours.
The aim of this research is to find out how the implementation of payrollaccounting information systems by corporate and to find out whether thepayrollaccounting information systems influence significantly to increasing the effectiveness of internal control salary payment employees. The object of this research is an employees at Tjimindi Subur company, which is located at Tjimindi Raya St. No. 88, Bandung. The method that used in this research is descriptive analysis method. Sampling technique used is simple random sampling and the samples is 30 employees of Tjimindi Subur company. Those data are analyzed with simple linier regression analysis, correlation statistics analysis. Result of this research shows that coefficient of determination equal to 52,1%, which means that payrollaccounting information systems influential positively to increasing the effectiveness of internal control salary payment employees of 52,1% and the rest of coefficient of determination equal to 47,9% is influenced by other factors. In conclusion, there is significant influence between payrollaccounting information systems to increasing the effectiveness of internal control salary payment of employees.
5. Akuntabilitas, terdapat dua aspek akuntabilitas; pertama tanggung jawab atas pelaksanaan, kedua tanggung jawab atas implementasinya. Bentuk tanggung jawab BAZIS DKI Jakarta dalam pelaksanaan zakat via payrollsystem dapat dilihat dari laporan keuangan yang tetap stabil setiap tahunnya. Implemetasi pada BAZIS DKI dapat dilihat dari penyaluran yang dilakukan oleh BAZIS DKI dalam bentuk program unggulan BAZIS di setiap tahunnya. Penerimaan dana ZIS tahun 2013 mengalami peningkatan. Bila tahun 2012 perolehan ZIS sebesar Rp 81.453.310.876, tahun 2013 naik menjadi Rp 97.795.879.070. Artinya perolehan ZIS meningkatan sebesar Rp 13.354.879.070 atau 20.06%. sementara itu dalam Peduli Ramadhan tahun 2013 telah didistribusikan hasil ZIS sebesar Rp 3.873.750.000,- yang diberikan kepada 7.140 mustahik. Peruntukkannya adalah beasiswa SLTA/Aliyah 3 bulan x @Rp 200.000 sebanyak 2.375 orang, beasiswa S-1 selama 3 bulan x @Rp 250.000 untuk 2.265 orang, bantuan anak yatim @Rp 300.000 bagi 1.100 orang, serta bantuan untuk kaum dhuafa @Rp 300.000 yang diserahkan kepada 1.480 orang.
A number of studies have recently examined contingency relationships between contextual variables and MAS design on Performance. Gordon and Miller (1976) was among the first to encourage this line of contingency based inquiry when it posited that MAS are associated with environmental, organisational and decision making style factors. Subsequent researchers have investigated others contingency variables, such as strategy ( Abernethy and Guthrie, 1996; Chong and Chong, 1997), Interdependence (Chenhall and Morris, 1996; Bouwens and Abernethy, 2000), organisation size (Elmore, 1990). This paper reports the results of study which investigated the effect of contextual variables (information technology, strategy, environmental uncertainty, interdependence and decentralization) on management accountingsystem characteristics and managerial performance. This research integrate dan extend of previous researchs. The important things that differentiate this research with previous researchs are as follows:
M anagem ent A ccounting system s (M AS). M A S w a s m e a s u r e d u s i n g a n a d a p t e d v e r s i o n o f t h e C h e n h a l l a n d M o r r i s ( 1 9 8 6 ) i n s t r u m e n t . T h i s i n s t r u m e n t w a s d e s i g n e d t o c a p t u r e t h e i m p o r t a n c e o f t h e d i m e n s i o n s o f s c o p e , i n t e g r a t i o n , a g g r e g a t i o n a n d t i m e l i n e s s f o r o p e r a t i o n a l d e c i s i o n m a k i n g . T h e C r o n b a c h a l p h a o f e a c h d i m e n s i o n a r e 0 , 7 6 2 0 ( s c o p e ) , 0 , 8 3 0 6 ( t i m e l i n e s s ) , 0 , 8 5 0 1 ( a g g r e g a t i o n ) , 0 , 6 7 8 2 ( i n t e g r a t i o n ) .
The REA encompasses three primitive entities related to accounting economic transaction and one subset primitive entities based on generalization rule . Economic Resources are those things that have economic value to the organization, from which the organization acquires and uses. Cash, Inventory, and Equipment are included in the resources entity. Economic Events are the various business activities about which management wants to collect information for planning or control purpose. Economic Agents are people and organization that participate in events and about whom information is desired for planning, control and evaluation purposes. Economic Units are subset of agent which is inside participants in enterprise .
invoices (called the cash receipts tape) showing invoice numbers and amounts. Run tape of remit tance statements or envelopes and compare total with of invoice tape. Pile the remittance sta tements or envelopes .by. date cash is received. Pile the invoices by date cash received (as il lustrated) or alphabetically. (Note the reason for filling the remittance statements or enve lopes by date cash is received : If a customer complains that he was not given credit for the check he sent.on, say, January 10, the accounts receivable clerk looks at the remittance file to see whether the amount was received, and then - compares the remittances received that day with the invoices pulled, to determine whether the proper invoices were pulled).
The updation of payroll version from 8.2.1 to tnspay9 is to existing designation to Designation Mapping. It has to be ascertained that existing payroll 8.2.1 version master data entry, each and Every employee should have G.O.No. for all. Now in version tnspay9, the mapping of designation has to be made. Further for RECS the Bank and Branch files are provided as per RBI instructions.
Payroll Odoo dengan Adempiere merupakan dua sistem aplikasi ERP open source yang masing-masing memiliki kelebihan dan kekurangannya. Odoo mempunyai konsep implementasi yang mudah digunakan dan berbasis web base, kelebihan Odoo ada pada alur implementasi yang jelas ketika melakukan proses input data ditambah banyaknya referensi buku dan tulisan yang membahas Odoo. Kelemahan Odoo menurut pengamatan berdasarkan dari hasil pengamatan teori dan pembahasan penulis ada pada form input yang terlalu komplek dan banyak sekali form yang memang harus disesuaikan dengan keadaan sistem perusahaan. Sedangkan untuk Adempiere ada beberapa kelebihan yang mendukung untuk di implementasi yaitu adanya diagram alur proses (workflow diagram) yang berfungsi juga untuk menginput data dalam diagram, hal ini sangat membantu user dalam implementasi. Setelah mengikuti alur proses yang ada di workflow payroll yang ada di Adempiere, tidak semua alur tersebut beserta form inputnya sempurna dalam proses input, ini mungkin karena keterbatasan penulis dalam mendapatkan referensi implementasi payroll dalam Adempiere. Minimnya referensi yang membahas mengenai payroll Adempiere menjadi halangan penulis mengekplorasi payroll Adempiere begitu juga untuk para pemakai Adempiere lainnya. Kedepannya akan
Individuals must make decisions throughout their lives, whether as members of families, groups and societies, or as employees and employers. Organizations are also faced with the same task, however, it is more complex because organizations are engaged in many activities that affects many parties. At the early of the 21" century, developments in Information Technology (IT) offer great advantage over a manual accountingsystem. Past studies that looked into the usefulness of computer technology found that accounting departments of some Philippine firms benefited from the use of computer in terms of efficiency, accuracy and timeliness. Furthermore, then studies found that increased productivity and improved customer services are some of the benefits expected from a computerized system (Mitres & Chaya, 1996; Moran, 1989). Regardless of all the benefits, accounting information can only be meaningful if analysed and interpreted correctly.