ANALISIS EFEKTIVITAS DAN EFISIENSI SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA PT. TANI CEMERLANG

Ririn Fauziya Ilmi, Anik Malikah, Hariri Hariri

Abstract


This study aims to analyze the effectiveness and efficiency of the employee payroll information system at PT. Brilliant Farmer. The type of research used is descriptive qualitative research with 75 samples consisting of employees of PT. Brilliant Farmer. Analysis of the data in this study using the interactive data model that has been proposed by Miles and Huberman.

The result of this research is the payroll and remuneration system at PT. Tani Cemerlang has implemented the basic elements of the payroll system (the organizational structure that separates functional responsibilities, authority system, recording procedures, and healthy practices in the payroll and wage system). There is only one drawback, namely the absence of a working hour card. However, the attendance book has shown the employee working hours card so that healthy practices in carrying out the duties and functions of each section have been implemented properly at PT. Brilliant Farmer. The results of testing compliance with the payroll system at PT. Tani Cemerlang using stop-or-go sampling (with a 95% reliability level and an upper limit of 5% accuracy), the results of an examination of the sample showed that AUPL>DUPL was 4% at an error rate equal to two. Therefore, it can be concluded that the payroll system at PT. Tani Cemerlang is less effective.

Keywords: Effectivity, Efficiency, Payroll System


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