DelantySAR, ArestyCaesar (2015) Sistem Penggajian pada Sektor Publik (Studi Kasus pada Dinas Pendidikan Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Sektor ekonomi di Indonesia semakin menunjukkan perkembangan dan kemajuan khususnya pada manajemen dan pengawasan terjadi dalam kegiatan ekonomi. Perkembangan ini menghasilkan kemajuan manajemen dan kualitas sistem informasi akuntansi. Sistem informasi akuntansi sangat penting untuk sektor swasta, tetapi juga sektor publik untuk mengubah data ekonomi menjadi informasi akuntansi yang mendukung implementasi sistem penggajian. Sistem ini dirancang untuk menangani perhitungan penggajian dan pembayaran gaji kepada pegawai negeri, terutama di departemen pendidikan. Departemen Pendidikan adalah organisasi yang berperan dalam mendedikasikan layanan mereka terutama di bidang pendidikan terhadap masyarakat, sehingga Departemen Pendidikan membutuhkan sistem informasi untuk melakukan kegiatan mereka secara efektif dan efisien. Penelitian ini dilakukan di Departemen Pendidikan Kota Malang yang memiliki tujuan untuk memahami sistem penggajian diimplementasikan, Departemen Pendidikan Kota Malang. Pendekatan studi kasus yang digunakan dalam penelitian ini melalui wawancara, observasi langsung, dokumentasi, dan literatur terkait pada sistem penggajian. Hasil penelitian ini menunjukkan bahwa sistem penggajian diterapkan pada Departemen Pendidikan Malang cukup baik dan sesuai dengan peraturan yang berlaku, tetapi masih ada beberapa kekurangan, yaitu, kurangnya prosedur operasi standar (SOP) dan ada masih beberapa pekerjaan yang dilakukan secara manual. Oleh karena itu, para peneliti berusaha memberikan saran yang mungkin berguna dalam meningkatkan sistem penggajian di Departemen Pendidikan Kota Malang.
English Abstract
Economic sector in Indonesia increasingly shows development and progress particularly on the management and supervision occurred in economic activities. This development results in the advancement of the management and quality of accounting information system. Accounting information system is essential not only for the private sector, but also the public sector in to transform economic data into the accounting information which supports the implementation of the payroll system. The system is designed to handle payroll calculation and payment of salaries to civil servants, particularly in the education department. Department of Education is an organization which plays a role in dedicating their services particularly in the field of education toward the community, thus the education department requires information system for performing their activities effectively and efficiently. This study was conducted at the Department of Education of Malang City which has the purpose to understand the payroll system were implemented, the Department of Education of Malang City. Case study approach used in this study through interview, direct observation, documentation, and related literature on payroll system. The results of this study indicate that the payroll system is applied to the Department of Education Malang is good enough and are in compliance with applicable regulations, but there are still some drawbacks, namely, the lack of standard operating procedure (SOP) and there is still some work that is done manually. Therefore, researchers are trying to provide suggestions that may be useful in improving the payroll system at the Department of Education of Malang City.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/484/051408408 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 02 Jan 2015 09:03 |
| Last Modified: | 27 Oct 2021 04:44 |
| URI: | http://repository.ub.ac.id/id/eprint/107519 |
![[thumbnail of BAB_II.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
BAB_II.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_V.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_I.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_IV.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB_III.pdf Restricted to Registered users only Download (1MB) |
|
Text
COVER_AWAL.pdf Restricted to Registered users only Download (1MB) |
|
Text
Daftar_gambarku.pdf Restricted to Registered users only Download (1MB) |
|
Text
Daftar_Isiku.pdf Restricted to Registered users only Download (1MB) |
|
Text
Daftar_lampiranq.pdf Restricted to Registered users only Download (1MB) |
|
Text
Daftar_tabelku_1.pdf Restricted to Registered users only Download (1MB) |
|
Text
KATA_PENGANTARKU.pdf Restricted to Registered users only Download (1MB) |
Actions (login required)
 |
View Item |