Analisis Efektivitas Sistem Informasi Akuntansi Penggajian dalam Mendukung Pengendalian Intern Pada PT. Kereta Api Indonesia (Persero) UPT. Balai Yasa Pulubrayan
Abstract
This research aims to analyze the accounting, payroll and internal control information systems at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan which is located on Jl. Ps., Pulo Brayan Bengkel, Kec. Medan Tim., Medan City, North Sumatra 20241. The method used in this research is a qualitative method with a descriptive approach, data is collected by observation, interviews and documentation. The research results show that the accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulu Brayan has been running quite well and effectively, the company has implemented a computerized system and has shown the division of duties and responsibilities for each section within the company, recording procedures and documents that are sufficient to support the implementation of each procedure included in the control internal. Payroll accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan has fully supported the elements of internal control related to payroll. Because it has shown responsibility to the authorities therein. Payroll Accounting System implemented by PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan is in accordance with the Islamic economic perspective and is in accordance with what was recommended by the Prophet, Islamic values have been fulfilled because employee salaries have been given fairly and appropriately according to the position of each employee.
Keywords: Accounting Information Systems, Payroll, Internal Control
Â
Â
Full text article
Authors
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.
Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.
Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.
Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:
- Patent and trademark rights and rights to any process or procedure described in the article.
- The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
- The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.