EVALUASI PROSEDUR PENGGAJIAN PADA KANTOR DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUMBA BARAT DAYA PROVINSI NUSA TENGGARA TIMUR
DOI:
https://doi.org/10.37832/akubis.v4i1.20Keywords:
sistem informasi akuntansi penggajian, prosedur penggajianAbstract
The purpose of this study is to determine the suitability of
the Payroll procedure in Revenue Financial Management and
District Asset service office in Southwest Sumba regency of
East Nusa Tenggara province with Government Regulation
No. 7 of 1977 about the Rules of Civil Affairs Officer Payroll.
The data collection method is using documentation and
interviews at the Revenue Financial Management and
District Asset service office in Southwest Sumba regency of
East Nusa Tenggara province. The type of this research is a
case study to give a detailed overview on the status of the
research subject, the properties and characters typical of
cases.
The results of the payroll procedures evaluation in the
Revenue Financial Management and District Asset service
office in Southwest Sumba regency of East Nusa Tenggara
province is quite effective, the remuneration procedures are
in accordance with Government Regulation No. 7 of 1977
regarding regulation of civil service payroll. But the
procedure DPPKAD office salaries, paychecks have not been
included and archiving in the relevant sections is still
incomplete. The results of the analysis on the attendance of
civil servants need an additional column to show the position
of employee positions in government agencies, and there
needs to be recaps the attendance list as the basis for
calculating the presence of civil servants in the discharge of
everyday assignment that helps in terms of promotion and
advancement.