Siklus Pengeluaran Bagian II

Prosedur Pemrosesan Pengajian dan Aktiva Tetap

Kelompok 6

Jenny Aulia Pratiwi C1C017025

Merlin Sruwally C1C017153
Rike Sagita C1C017006
Rury Destiana C1C0170
Utari Rakania C1C017011

S1 Akuntansi Universitas Bengkulu 2017

P o k o k B a h a s a n
1 Tugas Dasar Proses Penggajian dan Aktiva Tetap

2 Departemen Fungsional yang Terlibat

3 Dokumen yang Digunakan

4 Pengendalian Risiko

5 Fitur Operasional Teknologi

 Gambaran Umum Aktivitas Penggajian
Aktivitas penggajian adalah aktivitas yang berulang dan operasi pemrosesan data yang terkait dengan manjamen
efektif atas tenaga kerja.
Sistem Penggajian Manual
(Tugas Utama Per Departemen)

Personalia Produksi Akuntansi Biaya

Menyiapkan dan menyerahkan ke Menyiapkan dua jenis kartu catatan : Menggunakan kartu pekerjaan untuk
departemen pengajian formulir kegiatan. Kartu pekerjaan dan kartu waktu. mengalikasikan biaya tenaga kerja
Sistem Penggajian Manual
(Tugas Utama Per Departemen)

Penggajian Dept. Utang Pengeluaran Kas

Menerima tarif pembayaran dan Memeriksa kebenaran daftar gaji dan Menerima cek penggajian, memeriksanya
pemotongan gaji dari departemen menyiapkan dua salinan tanda terima dan menandatanganinnya, lalu mengirimnya
personalia. pengeluaran. ke pusat pembayaran.
Sistem Penggajian Manual
(Tugas Utama Per Departemen)

Buku Besar Umum

Menerima rangkuman distribusi tenaga kerja
dari bagian akuntansi biaya dan tanda terima
pengeluaran kas dari utang usaha
Pengendalian Penggajian
Sistem penggajian memerlukan pengendalian untuk menjamin agar
pembayaran gaji dilakukan secara akurat dan tepat waktu.

Otorisasi Catatan Akuntansi

Transaksi

Pemisahan Tugas Pengendalian Akses

Supervisi Verifikasi
Independen
Sistem Penggajian Berbasis Komputer
Otomatisasi Sistem Penggajian
Menggunakan Pemrosesan Batch
Karena sistem penggajian tidak sering dilakukan (mingguan atau bulanan), sistem
tersebut sering kali cocok dengan pemrosesan batch atau file berurutan.

Implikasi Pengendalian
Sistem ini mengedepankan keakuratan akuntansi dan mengurangu kesalahan dalam
menulis cek. Selain itu, untuk banyak jenis organisasi, tingkat tenknplogi ini cukup
memadai.
Merekayasa Ulang Sistem Penggajian
Sistem Manajemen Sumber daya Manusia- MSDM

Departemen operasi mengirim

ransaksi ke pemrosesan data
melalui terminal

File akses langsung digunakan

untuk menyimpan data

Banyak proses sekarang

dilakukan secara real time
Fitur Utama Sistem MSDM

Personalia Akuntansi Biaya

Melakukan perubahan dalam file Memasukkan data biaya pekerjaan untuk
karyawan secara real-time menciptakan file pemanfaatan tenaga
kerja

Penjagaan Waktu Pemrosesan Data

Pada akhir periode kerja, tugas-
Menerima kartu waktu dan
tugas pemrosesan data dilakukan
meembuat file kehadiran
dalam batch
Implikasi Pengendalian Sistem MSDM
Fitur sistem penggajian
elemen real-time memberikan
banyak keuntungan

Sistem ini menghasilkan catatan

yang memdai untuk verifikasi
independen dan tujuan audit

Pengendalian harus didesain

untuk melindungi akses yang
tidak diotorisasi ke file data
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