Penerapan Electronic Data Processing Sistem dalam Pengolahan Data Akuntansi Gaji dan Upah pada PT.Sumber Baru Asli
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
ABSTRAK
Dalam rangka menghasilkan informasi terlebih dahulu data diolah
sedemikian rupa. Pada pengolahan data digunakan peralatan pcngolahan, proscdur
pengolahan dan tenaga pelaksana yang merupakan satu kesatuan yang saling
bekerjasama yang disebut dengan sistem pengolahan data.
Dalam menyusun suatu data akuntansi penggajian dan pengupahan
melalui penerapan electronic data processing kita dapat menghasilkan data yang
efektif dan akuratif, yang dapat menghindari manipulasi atas gaji dan upah yang
akan dibayarkan kepada para pegawai, serta perhitungan yang tepat dan
pembayarannya tepat waktu. Dengan bantuan electronic data processing ini sangat
membantu untuk meminimalkan human resources dibagian pcnggajian dan
pengupahan. Disamping itu penggunaan teknologi komputer dapat merupakan
salah satu alat bantu bagi manajemen untuk merencanakan dan mengcndalikan
kegiatan operasional perusahaan lebih khusus dalam bidang akuntansi untuk
mengolah gaji dan upah para karyawan
Penelitian ini bertujuan untuk mengetahui prosedur Electronic Data
Processing dalam pengolahan data tentang penggajian dan pengupahan. Untuk
memperoleh data yang diperlukan, penulis menggunakan teknik pengumpulan
data berupa wawancara, studi dokumentasi, dan studi pustaka. Sedangkan jenis
data yang dipergunakan dalam penelitian ini adalah data primer dan data
sekunder.
Dari hasil penelitian yang dilakukan, dapat diketahui bahwa secara umum,
PT. Sumber Baru Asli telah menerapkan prosedur Electronic Data Processing
akuntansi yang memadai dalam hal pemisahan fungsi kepegawaian, fungsi
penggajian, fungsi pembayaran dan fungsi akuntansi, karena masing-rnasing
bagian bekerja secara independen dan tidak saling mempengaruhi.
Kata kunci (key words) :Electronic Data Processing, Sistem, Gaji, Upah.
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Vera Juniwanti S: Penerapan electronic data processing sistem,
2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
ABSTRAK
Dalam rangka menghasilkan informasi terlebih dahulu data diolah
sedemikian rupa. Pada pengolahan data digunakan peralatan pcngolahan, proscdur
pengolahan dan tenaga pelaksana yang merupakan satu kesatuan yang saling
bekerjasama yang disebut dengan sistem pengolahan data.
Dalam menyusun suatu data akuntansi penggajian dan pengupahan
melalui penerapan electronic data processing kita dapat menghasilkan data yang
efektif dan akuratif, yang dapat menghindari manipulasi atas gaji dan upah yang
akan dibayarkan kepada para pegawai, serta perhitungan yang tepat dan
pembayarannya tepat waktu. Dengan bantuan electronic data processing ini sangat
membantu untuk meminimalkan human resources dibagian pcnggajian dan
pengupahan. Disamping itu penggunaan teknologi komputer dapat merupakan
salah satu alat bantu bagi manajemen untuk merencanakan dan mengcndalikan
kegiatan operasional perusahaan lebih khusus dalam bidang akuntansi untuk
mengolah gaji dan upah para karyawan
Penelitian ini bertujuan untuk mengetahui prosedur Electronic Data
Processing dalam pengolahan data tentang penggajian dan pengupahan. Untuk
memperoleh data yang diperlukan, penulis menggunakan teknik pengumpulan
data berupa wawancara, studi dokumentasi, dan studi pustaka. Sedangkan jenis
data yang dipergunakan dalam penelitian ini adalah data primer dan data
sekunder.
Dari hasil penelitian yang dilakukan, dapat diketahui bahwa secara umum,
PT. Sumber Baru Asli telah menerapkan prosedur Electronic Data Processing
akuntansi yang memadai dalam hal pemisahan fungsi kepegawaian, fungsi
penggajian, fungsi pembayaran dan fungsi akuntansi, karena masing-rnasing
bagian bekerja secara independen dan tidak saling mempengaruhi.
Kata kunci (key words) :Electronic Data Processing, Sistem, Gaji, Upah.
III
Vera Juniwanti S: Penerapan electronic data processing sistem,
2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
USU e-Repository © 2008
Vera Juniwanti S: Penerapan electronic data processing sistem, 2006
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