Sistem Akuntansi Penggajian Pada Badan Pendapatan Daerah Provinsi Riau

Andrean, Joko (2020) Sistem Akuntansi Penggajian Pada Badan Pendapatan Daerah Provinsi Riau. Diploma thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Regional Revenue Agency Office of Riau Province which is located at Jalan Jendral Sudirman No. 6, Simpang Tiga, East Sidomulyo, Kec. Marpoyan Damai, Pekanbaru City, Riau 28288. This research was conducted on January 15, 2020 until completion. The purpose of this study is to find out procedures, documents and to get an overview of payroll transactions or salary payments at the Regional Revenue Agency Office of Riau Province. The results of this study indicate that the payroll accounting system at the Regional Revenue Agency Office of Riau Province uses a salary list made by the Personnel Officer must be supported by an Employee Placement Letter that has been approved by the Management, then submitted to the Head of the work unit, the salary list that has been made must already be verified by the Verification Department and then forwarded to the Finance Department. After the payroll is examined accurately and carefully by the Finance Department, it is then forwarded to the Head of Subdivision of Administration and Finance as approval for the payment of employee salaries. The procedures applied are also in accordance with the general provisions of employee payroll and are carried out as simply as possible. In terms of paying salaries using journals as well as a good internal control system in general, namely the separation of functions between recording, implementation and processing functions of a company activity.

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