Lazuardi, DewiAyu (2014) The Salary and Cash Disbursement Accounting System in Other to Support The Internal Control (Case Study at Perusahaan Air Minum (PDAM) Situbondo). Sarjana thesis, Universitas Brawijaya.
Abstract
Judul penelitian ini adalah sistem akuntansi gaji dan pencairan uang tunai berdasarkan perlunya penerapan pengendalian internal karena penerapan kontrol internal untuk pencairan gaji sangat penting bagi semua perusahaan yang ingin menciptakan prosedur efektif untuk meningkatkan tujuan pengendalian internal. Dengan menggunakan penelitian kualitatif, peneliti mengambil lokasi dalam PDAM Tirta Dharma Situbondo dengan fokus pada gaji dan sistem akuntansi pencairan uang tunai sehingga masih ada kelemahan dalam prosedur pencairan gaji di PDAM Tirta Dharma Situbondo. Berdasarkan temuan penelitian, ada fungsi yang tumpang tindih dalam struktur organisasi. Bagian anggaran memiliki beberapa fungsi yang mungkin menciptakan kelemahan kontrol internal. Evaluasi yang disarankan peneliti adalah mendesain ulang struktur organisasi dengan mengoptimalkan fungsi staf yang memiliki seperti sub divisi akuntansi, sub divisi keuangan, keamanan sebagai staf perselingkuhan umum. Selanjutnya, mendesain ulang prosedur pencairan gaji yang menekankan pada pemisahan fungsi antara Urusan Umum, Sub Divisi Akuntansi, Sub Divisi Keuangan adalah yang disarankan.
English Abstract
The title of this research is The Salary and Cash Disbursement Accounting System based on necessity of application of internal control because the application of internal control for salary disbursement is very important for all companies that want to create the effective procedures for increasing the internal control aims. By using qualitative research, researcher took the location in PDAM Tirta Dharma Situbondo with the focus on Salary and Cash Disbursement Accounting System thus obtained proof that there are still weaknesses in the procedures of salary disbursement at PDAM Tirta Dharma Situbondo. Based on the research finding, there is the overlapping function in organization structure. The budget section having several functions that probably creating the internal control weaknesses. The evaluation that researcher suggested is redesign the organization structure by optimalized the staff functions that company has like Accounting sub division, Finance sub division, the security as staff of General Affair. Furthermore, redesigning the salary disbursement procedures which stressing on the function separation between General Affair, Accounting sub division, Finance sub division is a suggested.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/122/051402528 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 25 Apr 2014 07:31 |
| Last Modified: | 22 Oct 2021 07:03 |
| URI: | http://repository.ub.ac.id/id/eprint/116203 |
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14._judul.pdf Download (1MB) |
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06._PREFACE.pdf Download (1MB) |
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