Evaluasi Prosedur Penggajian Pada Kantor Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sumba Barat Daya Provinsi Nusa Tenggara Timur

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Elisabet Anastasia Sara Pate
Bambang Budi Prayitno
Lis Lestari Sukartiningsih

Abstract

The purpose of this study is to determine the suitability of District Asset service office in Southwest Sumba regency 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.

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How to Cite
Anastasia Sara Pate, E., Budi Prayitno, B., & Lestari Sukartiningsih, L. (2017). Evaluasi Prosedur Penggajian Pada Kantor Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sumba Barat Daya Provinsi Nusa Tenggara Timur . Akubis: Jurnal Akuntansi Dan Bisnis, 2(01), 49-55. https://doi.org/10.37832/akubis.v2i01.33
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