analisis sistem informasi akuntansi penggajian dan...

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN PENGENDALIAN

INTERN PADA PERKEBUNAN K E L A P A SAWIT PT. DAYA SEMESTA AGRO PERSADA

SKRIPSI

Nam» : ARIMAN AGUSTINA RAHAYU NIM :222013043.M

UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S EKONOMI DAN BISNIS

2017

SKRIPSI

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN PENGENDALIAN

INTERN PADA PERKEBUNAN K E L A P A SAWIT PT. DAYA SEMESTA AGRO PERSADA

Sebagai Salah Satu Syarat Memperolch Gelar Sarjana Program Strata Satu Fakultas Ekonomi dan Bisnis

Universitas Muhammadiyah Palembang

Nama : ARIMAN AGUSTINA RAHAYU NIM :212013043.M

UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S EKONOMI DAN BISNIS

2017

ii

P E R N Y A T A A N B E B A S P L A G I A T

S a y a y a n g b e r t a n d a t a n g a n d i b a w a h i n i :

N a m a : A r i m a n A g u s t i n a R a h a y u

N I M : 2 2 . 2 0 I 3 . 0 4 3 . M

J u r u s a n : A k u n t a n s i

M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n

t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n .

A p a b i l a d i k e m u d i a n h a r i t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r , m a k a s a y a

s i a p m e n e r i m a s a n k s i s e s u a i p e r a t u r a n y a n g b e r l a k u .

P a l e m b a n g , F e b r u a r i 2 0 1 7

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A r i m a n A g u s t i n a R a h a y u N I M : 2 2 . 2 0 ] 3 . 0 4 3 . M

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I Fakultas Ekonomi dan Bisnis I Universitas Muhammadiyah

Palembang

TANDA PENGESAHAN SKRIPSI

Judul : AnaUsis Sistem Informasi Akuntansi Penggajian dan Pengupahan Dalam Meningkatkan Pengendalian Intern Pada Perkebunan Kelapa Sawit PT. Daya Semesta Agro Persada : Ariman Agustina Rahayu : 2220I3043.M : Ekonomi dan Bisnis : Akuntansi

Nama NIM Fakultas Program Studi Mata KuUah Pokok : Sistem Infonnasi Akuntansi

Diterima dan Disahkan Pada Tanggal, Maret 2017

Pembimbinfc

M. Orba Kn^iawan Busroh. SEJSH.M.Si NIDN: 0^076802

Mengetahui, Dckan

.̂ -:::Usb!4Cetua Program Studi Akuntansi

Betri SkAi iaanrSEjUCM.Si .CA 0216106902

iv

MoHo

**lf you fall a thousand time, stand up mttUons of time because you do not know how close you are to success"

" D o not put off doing a Job because nobody k n o w s whether we can meet tomorrow or not"

"... People get what the deserve, so those who work hard In life fine some ultimate reward,,,"

K u p e r s e m b a h k a n U n t u k :

o B a b e t i d a n M a m o h k u t e r c l n t a o M b a k u y a n g k u s a y a n g i o S a t i a b o t - s a h a b a t y a n g s e l a l u

m e n d u k u n g k u o A l m a n n a t e r

V

PRAKATA

A l h a m d u l i l l a h p u j i s y u k u r p e n u l i s p a n j a t k a n k e h a d i r a t A l l a h S W T k a r e n a

a t a s r a h m a t d a n h i d a y a t - N y a p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i y a n g b e i j u d u l

" A n a l i s i s S i s t e m I n f o r m a s i A k u n t a n s i P e n g g a j i a n D a n P e n g u p a h a n D a l a m

M e n i n g k a t k a n P e n g e n d a l i a n I n t e r n P a d a P e r k e b u n a n K e l a p a S a w i t P T . D a y a

S e m e s t a A g r o P e r s a d a " s e b a g a i s a l a h s a t u s y a r a t d a l a m p e n c a p a i s a r j a n a E k o n o m i

p a d a F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h .

D a l a m m e n y e l e s a i k a n s k r i p s i i n i p e n u l i s m e n d a p a t k a n b a n t u a n , b i m b i n g a n

d a n d o r o n g a n b a i k b e r u p a m o r i l m a u p u n m a t e r i l t e r u t a m a k e d u a o r a n g t u a , B a b e h

( I r i n S a h i r i n ) d a n M a m a h ( Y a y a h S a m s i a h ) s e r t a M b a ( Y u l i N u r E n d a h ) , k u

u c a p k a n t e r i m a k a s i h y a n g s e b e s a r - b e s a m y a . S e l a i n i t u u c a p a n t e r i m a k a s i h j u g a

p e n u l i s s a m p a i k a n k e p a d a :

1 . B a p a k D r . A b i d D j a z u l i , S E . , M M s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g .

2 . B a p a k F a u z i R i d w a n , S E . , M M s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s

U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

3 . B a p a k B e t r i S i r a j u d d i n , S E . , A K , M . S i , C A s e l a k u K e t u a P r o g r a m S t u d i

A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g .

4 . B a p a k O r b a K u m i a w a n B u s r o h , S E . , S E . , M . S i s e l a k u d o s e n p e m b i m b i n g

s k r i p s i y a n g t e l a h b a n y a k m e l u a n g k a n w a k t u n y a u n t u k m e m b e r i k a n a r a h a n

vi

b i m b i n g a n d a n k o r e k s i s e r t a d o r o n g a n y a n g s a n g a t b e r h a r g a d a l a m

p e n y u s u n a n s k r i p s i i n i .

5 . B a p a k Y u d h a M a h r o m D S , S E . , M . S i . K o r d i n a t o r k e l a s r e g u l a r m a l a m .

6 . S e l u r u h B a p a k , I b u D o s e n , d a n s t a f p e g a w a i U n i v e r s i t a s M u h a m m a d i y a h

P a l e m b a n g .

7 . S e l u r u h k a r y a w a n / t i D e p a r t e m e n K e u a n g a n d a n A k u n t i n g P T . D a y a S e m e s t a

A g r o P e r s a d a .

8 . S e l u r u h s a h a b a t s e p e r j u a n g a n ( N o v i t a U t a r i , R e n n d y M e i d i a n s y a h , J u l i a n

A s h a r i a n d i , Z u l m i e H a n a f i a B a s r i O S , M . A p r i z a l , M . R i d h o A n u g e r a h d a n

D e d e P r a n a y a ) .

9 . D a n s e l u r u h p i h a k y a n g t e l a h m e m b a n t u y a n g t i d a k b i s a d i s e b u t k a n s a t u p e r -

s a t u .

S e m o g a A l l a h S W T m e m b a l a s b u d i b a i k u n t u k s e l u r u h b a n t u a n y a n g

d i b e r i k a n g u n a m e n y e l e s a i k a n s k r i p s i i n i . P e n u l i s m e n y a d a r i m e s k i p u n b a n y a k

u s a h a y a n g t e l a h d i l a k u k a n , a k a n t e t a p i s k r i p s i i n i m a s i h j a u h d a r i s e m p u m a .

M e s k i p u n d e m i k i a n m u d a h - m u d a h a n d a r i s k r i p s i i n i t e t a p a d a m a n f a a t y a n g d a p a t

d i p e r o l e h . A m i n .

P a l e m b a n g , F e b u a r i 2 0 1 7

A r i m a n A g u s t i n a R a h a y u

P e n u l i s

vii

DAFTAR ISI

H a l a m a n

H A L A M A N D E P A N i

H A L A M A N J U D U L i i

H A L A M A N P E R N Y A T A A N B E B A S P L A G I A T i i i

H A L A M A N P E N G E S A H A N S K R I P S I i v

H A L A M A N M O T T O D A N P E R S E M B A H A N v

H A L A M A N P R A K A T A v i

H A L A M A N D A F T A R I S I v i i i

H A L A M A N D A F T A R T A B E L x i

H A L A M A N D A F T A R G A M B A R x i i

H A L A M A N D A F T A R L A M P I R A N x i i i

A B S T R A K x i v

A B S T R A C T x v

B A B I P E N D A H U L U A N

A . L a t a r B e l a k a n g M a s a l a h 1

B . R u m u s a n M a s a l a h 7

C . T u j u a n P e n e l i t i a n 8

D . M a n f a a t P e n e l i t i a n 8

B A B I I K A J I A N P U S T A K A

A . P e n e l i t i a n S e b e l u m n y a 9

B . L a n d a s a n T e o r i 1 1

v i i i

1 . P e n g e r t i a n d a n U n s u r - u n s u r S i s t e m A k u n t a n s i 1 1

a. P e n g e r t i a n S i s t e m A k u n t a n s i 1 1

b . U n s u r - u n s u r S i s t e m A k u n t a n s i 13

2 . S i s t e m I n f o r m a s i A k u n t a n s i P e n g g a j i a n d a n P e n g u p a h a n . . 15

a . P e n g e r t i a n G a j i d a n U p a h 1 5

b . P e n g e r t i a n S i s t e m P e n g g a j i a n d a n P e n g u p a h a n 1 5

c . T u j u a n S i s t e m A k u n t a n s i P e n g g a j i a n d a n

P e n g u p a h a n 15

d . F u n g s i - f t m g s i T e r k a i t D a l a m S i s e m P e n g a j i a n D a n

P e n g u p a h a n 1 6

e. D o k u m e n P e n c a t a t a n D a l a m S i s t e m P e n g g a j i a n d a n


f . C a t a t a n A k u n t a n s i D a l a m S i s t e m P e n g g a j i a n D a n


g . P r o s e d u r A k u n t a n s i D a l a m S i s t e m P e n g g a j i a n D a n


3 . S i s t e m P e n g e n d a l i a n I n t e r n P e n g g a j i a n d a n P e n g u p a h a n . . . 2 3

a . T u j u a n S i s t e m P e n g e n d a l i a n I n t e r n 2 4

b . S i s t e m P e n g e n d a l i a n I n t e r n P e n g a j i a n 2 4

c . B a g a n A l i r S i s t e m P e n g a j i a n 2 6

B A B I I I M E T O D E P E N E L I T I A N

A . J e n i s P e n e l i t i a n 3 3

B . L o k a s i P e n e l i t i a n 3 4

ix

DAFTAR T A B E L

H a l a m a n

T a b e l I . l J u m l a h P e g a w a i 5

T a b e l 1.2 J u m l a h P e m b a y a r a n L e m b u r J a n u a r i - S e p t e m b e r 2 0 1 6 . . . . 6

T a b e l I I L l O p r a s i o n a l i s a s i V a r i a b e l 3 4

xi

DAFTAR GAMBAR

H a l a m a n

G a m b a r I I . 1 S i s t e m A k u n t a n s i P e n g g a j i a n ( B a g a n A l i r a n S i s t e m

P e n g g a j i a n ) 2 9

G a m b a r 11.2 S i s t e m A k u n t a n s i P e n g g a j i a n ( L a n j u t a n : B a g a n A l i r a n

U t a n g ) 30

G a m b a r 11.3 S i s t e m A k u n t a n s i P e n g g a j i a n ( L a n j u t a n : B a g a n A l i r a n

K a s a ) 31

G a m b a r I I . 4 S i s t e m A k u n t a n s i P e n g g a j i a n ( L a n j u t a n : B a g a n A l i r a n

J u m a l d a n B a g i a n K a r t u B i a y a 3 2

G a m b a r r V . l S t r u k t u r O r g a n i s a s i 46

G a m b a r IV.2 B a g a n A l i r a n S i s t e m P e n g a j i a n d a n P e n g u p a h a n 63

xii

DAFTAR LAMPIRAN

L a m p i r a n 1 D a f t a r H a d i r K a r y a w a n

L a m p i r a n 2 B u k t i K a s K e l u a r

L a m p i r a n 3 P o r u i P e r s e t u j u a n G a j i

T Qm"r\it"Qrt A i - i a l l i p i r d i l *T o u T d i r c m y a i o a n o e i e s d i i v i e i d K U K . d n r e n e i i u a n

L a m p i r a n 5 F o t o C o p y A k t i v i t a s B i m b i n g a n S k r i p s i

L a m p i r a n 6 F o t o C o p y S e r t i f i k a t H a f a l a n S u r a t - s u r a t P e n d e k

L a m p i r a n 7 F o t o C o p y S e r t i f i k a t T O E F L

L a m p i r a n 8 F o t o C o p y P i a g a m K K N

L a m p i r a n 9 B i o d a t a P e n u l i s

L a m p i r a n 1 0 L e m b a r P e r s e t u j u a n P e r b a i k a n S k r i p s i

xiii

ABSTRAK

Ariman Agustina Rahayu. 2 2 . 2 0 1 3 . 0 4 3 . M / 2 0 1 7 . A n a l i s i s S i s t e m I n f o r m a s i A k u n t a n s i P e n g g a j i a n d a n P e n g u p a h a n D a l a m M e n i n g k a t k a n P e n g e n d a l i a n I n t e r n P a d a P e r k e b u n a n K e l a p a S a w i t P a d a P T . D a y a S e m e s t a A g r o P e r s a d a .

T u j u a n p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i s i s t e m i n f o r m a s i a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n d a l a m m e n i n g k a t k a n p e n g e n d a l i a n i n t e r n p a d a P T . D a y a S e m e s t a A g r o P e r s a d a . J e n i s p e n e l i t i a n y a n g d i g u n a k a n a d a l a h d e s k n p t i f . D a t a y a n g d i g u n a k a n a d a l a h d a t a p r i m e r d a n s k u n d e r . M e t o d e p e n g u m p u l a n d a t a d e n g a n m e n g g u n a k a n i n t e r v i e w , o b s e r v a s i d a n d o k u m e n t a s i . A n a l i s i s d a t a y a n g d i g u n a k a n a d a l a h k u a n t i t a t i f .

H a s i l p e n e l i t i a n d a n p e m b a h a s a n m e n u n j u k a n b a h w a p e n g e n d a l i a n i n t e r n d a l a m s i s t e m i n f o r m a s i a k u n t a n s i P T . D a y a S e m e s t a A g r o P e r s a d a s u d a h b a i k . N a m u n d a l a m p r a k t i k p e r m i n t a a n j a m l e m b u r m a s i h h a r u s p e r h a t i k a n d a l a m p e n g a w a s a n d i l a p a n g a n , u n t u k m e n i n g k a t k a n e f e k t i f d a n e f i s i e n d a l a m p e r u s a h a n .

Kata kunci : sistem informasi akuntansi, penggajain dan pengupahan, pengendalian intern

x i v

A B S T R A C T

A r i m a n Agustina R a h a y u . 2 2 . 2 0 1 3 . 0 4 3 . M / 2 0 1 7 . The Analysis of P a y r o l l and Wage Accounting I n f o r m a t i o n System i n I m p r o v i n g the I n t e r n a l C o n t r o l of O i l P a l m P l a n t a t i o n at P T . D a y a Semesta Agro Persada.

The objective of this study was to find out the payroll and wage accounting information system in improving the internal control of oil palm plantation at PT. Daya Semesta Agro Persada. This study was descriptive research. The data used in this study was primary and secondary data. The methods of collecting the data used in this study were interview, observation, and documentation.

The result of this study found that the Internal Control of Oil Palm Plantation at PT. Daya Semesta Agro Persada was effective. Meanwhile, in the practice of overtime request still need to he controlled to enhance the effective and efficiency of the company.

Keywords: Accounting I n f o r m a t i o n System, P a y r o l l and Wage, I n t e r n a l C o n t r o l

XV

BAB I

PENDAHULUAN

Latar Belakang Masalah

P a d a e r a g l o b a l i s a s i saa t i n i p e r u s a h a a n d i t u n l u t u n t u k b e r k e m b a n g , b a i k

d a l a m r u a n g l i n g k u p u s a h a m a u p u n d a l a m p r o s e s o p e r a s i n y a , o l e h k a m a i t u

p e m s a h a a n m e n u n t u t k u a l i t a s d a n k u a n t i t a s p a r a p e k e r j a s e h i n g g a p e m s a h a a n

d a p a t m e n g a n t i s i p a s i k e m a j u a n d a n p e r k e m b a n g a n z a m a n . H a l p e n t i n g y a n g

h a r u s d i p e r h a t i k a n a d a l a h f a k t o r m a n u s i a . S u m b e r d a y a m a n u s i a a d a l a h s a l a h

s a t u f a k t o r y a n g p e n t i n g u n t u k p e r u s a h a a n d a l a m p e n c a p a i t u j u a n n y a .

P e m s a h a a n d a p a t b e r k e m b a n g d a n b e r t a h a n h a r u s m e m p e r h a t i k a n t i n g k a t

k o n t r a p r e s t a s i y a n g b e r b e d a s e s u a i p r e s t a s i y a n g d i s u m b a n g k a n k e p a d a

p e m s a h a a n . T i m b a l b a l i k y a n g d i b e r i k a n p e m s a h a a n b e m p a i m b a l a n y a n g

s e t i m p a l d e n g a n a p a y a n g d i s u m b a n g k a n n y a b a g i p e r u s a h a a n .

M e n u m t M u l y a d i ( M u l y a d i , 2 0 1 4 : 3 7 4 ) P e m b a y a r a n a t a s j a s a y a n g

d i b e r i k a n n y a d a l a m p e m s a h a a n b i a s a n y a d i b a g i m e n j a d i d u a g o l o n g a n y a i t u

g a j i d a n u p a h . U m u m n y a G a j i m e m p a k a n p e m b a y a r a n a t a s p e n y e r a h a n j a s a

y a n g d i l a k u k a n o l e h k a r y a w a n y a n g m e m p u n y a i j e n j a n g j a b a t a n m a n a g e r ,

s e d a n g k a n u p a h u m u m n y a m e m p a k a n p e m b a y a r a n a t a s p e n y e r a h a n j a s a y a n g

d i l a k u k a n o l e h k a r y a w a n p e l a k s a n a ( b u r u h ) . P e m b a y a r a n a t a s g a j i m e m p a k a n

h a l y a n g t i d a k m u d a h d i l a k u k a n a p a b i l a t i d a k m e m p e r h a t i k a n a t u r a n - a t u r a n

y a n g a d a d e n g a n b a i k , o l e h k a m a i t u d i b u t u h k a n n y a k e t e l i t i a n d a l a m

1

2

m e n e n t u k a n g a j i y a n g s e s u a i d e n g a n m e m p e r h a t i k a n p e n d i d i k a n , j a b a t a n ,

l a m a b e k e r j a d a n k i n e r j a y a n g d i l a k u k a n o l e h k a r y a w a n .

M e n u r u t M u l y a d i ( 2 0 1 4 : 3 ) S i s t e m a k u n t a n s i a d a l a h o r g a n i s a s i f o r m u l i r

a t a u d o k u m e n , c a t a t a n d a n l a p o r a n y a n g d i k o o r d i n a s i k a n s e d e m i k i a n r u p a

u n t u k m e n y e d i a k a n i n f o r m a s i y a n g d i b u t u h k a n m a n a j e m e n g u n a

m e m u d a h k a n p e n g e l o l a a n p e r u s a h a a n . S a l a h s a t u s i s t e m y a n g d i t e r a p k a n

p a d a p e r u s a h a a n a d a l a h s i s t e m p e n g u p a h a n d a n p e n g a j i a n . M e n u r u t M u l y a d i

( 2 0 1 4 : 3 ) S i s t e m a k u n t a n s i p e n g g a j i a n a d a l a h s i s t e m y a n g d i r a n c a n g u n t u k

m e n a n g a n i t r a n s a k s i p e r h i t u n g a n g a j i k a r y a w a n d a n p e m b a y a r a n n y a ,

p e r a n c a n g a n s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n i n i h a r u s d a p a t

m e n j a m i n v a l i d i t a s , o t o r i s a s i k e l e n g k a p a n , k l a s i f i k a s i p e n i l a i a n , k e t e t a p a n

w a k t u d a n k e t e t a p a n p o s t i n g s e r t a i k h t i s a r d a r i s e t i a p t r a n s a k s i p e n g g a j i a n

d a n p e n g u p a h a n . S i s t e m y a n g d i k e l o l a d e n g a n b a i k d a p a t m e m b e r i k a n

d a m p a k p o s i t i f b a g i p e r u s a h a a n .

B i a y a y a n g d i k e l u a r k a n p e r u s a h a a n i m t u k p e m b a y a r a n g a j i s a n g a t b e s a r ,

s e h i n g g a d a p a t m e n j a d i r e s i k o p e r u s a h a a n a p a b i l a a d a k a r y a w a n y a n g t i d a k

j u j u r d a n m a n i p u l a s i d a f t a r a b s e n s i y a n g m e n g a k i b a t k a n p e r u s a h a a n

m e n g a l a m i k e s u l i t a n d a l a m p e r h i t u n g a n j a m k e r j a d a n b i a y a t e n a g a k e r j a . H a l

i n i d i s e b a b k a n o l e h b a n y a k n y a j u m l a h k a r y a w a n d a n s i n g k a t n y a w a k t u d a l a m

p e m e r i k s a a n n y a , a p a b i l a t e r j a d i k e s a l a h a n i n i m a k a p e r u s a h a a n m e n g a l a m i

k e r u g i a n . O l e h k a r e n a i t u p e r u s a h a a n h a r u s m e m b u a t k e b i j a l a n d a l a m s i s t e m

i n f o r m a s i a k u n t a n s i y a n g b a i k d a n t e p a t .

3

M e n u r u t M u l y a d i ( 2 0 1 4 : 1 6 3 ) P e n g e n d a l i a n i n t e r n m e r u p a k a n s t r u k t u r

o r g a n i s a s i , m e t o d e d a n u k u r a n - u k u r a n y a n g d i k o o r d i n a s i k a n u n t u k m e n j a g a

k e k a y a a n o r g a n i s a s i , m e n g g e c e k k e t e l i t i a n d a n k e a n d a l a n d a t a a k u n t a n s i ,

m e n d o r o n g e f i s i e n s i d a n m e n d o r o n g d i p a t u h i n y a k e b i j a k a n m a n a j e m e n .

P e n g e n d a l i a n i n t e r n d a p a t d i l a k s a n a k a n d e n g a n b a i k a p a b i l a s t r u k t u r

o r g a n i s a s i y a n g j e l a s s e r t a p e m i s a h a h a n t u g a s d a n t a n g g x m g j a w a b s e t i a p

b a g i a n , p e n c a t a t a n y a n g s i s t e m a t i s u n t u k s e t i a p t r a n s a k s i k e u a n g a n ,

p e n g a w a s a n y a n g r u t i n d a r i a t a s a n k e p a d a b a w a h a n , k e b i j a k a n d a n p r o s e d u r

p e n g a m a n a n , m e n a n g k a p s e r t a m e n g k o m u n i k a s i k a n i n f o r m a s i y a n g

d i p e r l u k a n o l e h k a r y a w a n u n t u k m e l a k s a n a k a n t u g a s n y a d a n s e b a g a i e v a l u a s i

u n t u k m e n i l a i s e l u r u h k e g i a t a n y a n g t e l a h d i l a k s a n a k a n .

M e n u r u t M u l y a d i ( 2 0 1 4 : 3 8 8 ) P e n c a t a t a n w a k t u h a d i r h a r u s d i o t o r i s a s i

o l e h f u n g s i p e n c a t a t a n w a k t u , k a r e n a p e n c a t a t a n w a k t u h a d i r m e r u p a k a n

s a l a h s a t u d a s a r u n t u k p e n e n t u a n p e n g h a s i l a n k a r y a w a n , m a k a d a t a w a k t u

h a d i r s e t i a p k a r y a w a n h a r u s d i o t o r i s a s i o l e h f u n g s i p e n c a t a t a n w a k t u a g a r

s u p a y a s e b a g a i d a s a r p e r h i t u n g a n g a j i d a n u p a h k e p e r l u a n y a n g l a i n . P e r i n t a h

l e m b u r h a r u s d i o t o r i s a s i o l e h k e p a l a d e p a r t e m e n k a r y a w a n y a n g

b e r s a n g k u t a n . U p a h l e m b u r d i b a y a r k a n k e p a d a k a r y a w a n y a n g b e k e r j a d i l u a r

j a m k e r j a r e g u r e r , d e n g a n t a r i f u p a h y a n g l e b i h t i n g g i d a r i t a r i f u p a h u n t u k

j a m r e g u r e r .

P e n e l i t i a n s e b e l u m n y a d i l a k u k a n o l e h K r i s w a n t o ( 2 0 1 3 ) y a n g b e i j u d u l

A n a l i s i s S i s t e m I n f o r m a s i A k u t a n s i P e n g g a j i a n p a d a P T . X Y Z . H a s i l

p e n e l i t i a n k e a d a a n m a s a l a h d a l a m p r o s e s p e n g a j i a n d a r i k e s a l a h a n d a l a m

4

p e n c a t a t a n a b s e n s i , k u r a n g n y a i n t e r n a l c o n t r o l , k e s a l a h a n p e n y a j i a n l a p o r a n

y a n g m e n g a k i b a t k a n s i s t e m p e n g a j i a n t i d a k b e r j a l a n d e n g a n m a n a m e s t i n y a

d a n d a l a m h a l i n i a k a n b e r d a m p a k p a d a l a b a p e r u s a h a a n . P e r b e d a a n

p e n e l i t i a n i n i d e n g a n p e n e l i t i a n t e r d a h u l u a d a l a h o b j e k y a n g d i t e l i t i d i m a n a

o b j e k n y a a d a l a h P T . D a y a S e m e s t a A g r o P e r s a d a .

P T . D a y a S e m e s t a A g r o P e r s a d a m e r u p a k a n p e r u s a h a a n y a n g b e r g e r a k

d a l a m b i d a n g p e r k e b u n a n k e l a p a s a w i t d e n g a n l u a s 4 . 7 8 0 , 6 7 H a y a n g t e r l e t a k

d i K a b u p a t e n M u s i B a n y u a s i n P r o v i n s i S u m a t r a S e l a t a n . P T . D a y a S e m e s t a

A g r o P e r s a d a m e m i l i k i s i s t e m p e n g g a j i a n d a n p e n g u p a h a n y a n g b e r t u j u a n

u n t u k m e m p e r m u d a h m e l a k u k a n p e r h i t u n g a n d a n u n t u k m e n g h a s i l k a n

i n f o r m a s i p e n g g a j i a n y a n g d i b u t u h k a n p e r u s a h a a n .

B a g i a n y a n g t e r k a i t d a l a m s i s t e m p e n g g u p a h a n p a d a P T . D a y a S e m e s t a

A g r o P e r s a d a d i m u l a i d a r i b a g i a n p e r s o n a l i a d a l a m p e r e k a p a n d a f t a r h a d i r

d a r i Finger Print y a n g t u t u p s e t i a p t a n g g a l 2 0 , k e m u d i a n d i s e r a h k a n k e p a d a

b a g i a n k e u a n g a n u n t u k m e n g h i t u n g d a n m e r e k a p a t a s g a j i s e t i a p p e g a w a i d a r i

h a s i l d a f t a r h a d i r . D a r i d a t a t e r s e b u t b a g i a n k e u a n g a n m e m b u a t d a f t a r y a n g

s e s u a i d e n g a n g a j i p o k o k , t u n j a n g a n d a n p o t o n g a n y a n g k e m u d i a n m e n j a d i

d a f t a r g a j i k a r y a w a n y a n g k e m u d i a n m e m b u a t s u r a t p e r m o h o n a n p e r m i n t a a n

d a n a , k e m u d i a n d i s e r a h k a n k e p a d a m a n a j e r p e r u s a h a a n u n t u k d i t a n d a t a n g a n i .

k e m u d i a n d i s e r a h k a n k e p a d a p i h a k B a n k u n t u k m e n t r a n s f e r p a d a s e t a i p

r e k e n i n g p e g a w a i b a i k d a l a m g a j i cash m a u p u n t r a n s f e r . T e r a k h i r a d a l a h

b a g i a n a d m i n i s t r a s i y a n g b e r t u g a s u n t u k m e n c a t a t k e w a j i b a n y a n g t i m b u l

d a l a m p e m b a y a r a n g a j i p e g a w a i .

5

Tabel I . l Jumlah Pegawai PT. Daya Semesta Agro Persada

Keterangan Jumlah Tenaga Kerja

Staff Kantor 20 Pegawai PKWT 95 Pegawai NonPKWT 11 Jumlah 126

S u m b e r : P T . D a y a S e m e s t a A g r o P e r s a d a , 2 0 1 7

B e r d a s a r k a n d a r i d a t a d i a t a s j u m l a h p e g a w a i p a d a P T . D a y a S e m e s t a

A g r o P e r s a d a a d a 1 2 6 o r a n g p e g a w a i , 2 0 o r a n g p e g a w a i s t a f f k a n t o r , 9 5

p e g a w a i P K W T , d a n 11 p e g a w a i n o n P K W T . P e n c a t a t a n w a k t u h a d i r

d i l a k u k a n d e n g a n s i s t e m Finger Print. C a r a k e r j a d a r i s i s t e m i n i a d a l a h

d e n g a n c a r a m e l e t a k a n j a r i t e r h a d a p s e s o r y a n g t e r d a p a t p a d a b a g i a n m e s i n

finger print . k e m u d i a n d i s a m b u n g k a n d e n g a n k a b e l j a r i n g a n y a n g t e r h u b u n g

I a n g s u n g k e k o m p u t e r p e r s o n a l i a d a n a d m i n i s t r a s i s e h i n g g a s e t i a p p e g a w a i

y a n g h a d i r a k a n I a n g s u n g t e r h u b u n g . P e g a w a i m e l a k u k a n s i d i k j a r i s e b e l u m

a p e l y a n g d i l a k s a n a k a n s e b e l u m w a k t u m a s u k k e r j a , j a m m a s u k k e r j a 0 7 . 0 0

d a n j a m p u l a n g 1 5 . 0 0 j i k a t i d a k a d a k e t e r a n g a n d a l a m s e h a r i a t a u a b s e n

k o s o n g m a k a d i n y a t a k a n t i d a k h a d i r .

P T . D a y a S e m e s t a A g r o P e r s a d a b e k e r j a s a m a d e n g a n P T . B a n k

M a n d i r i ( P e r s e r o ) T b k d a l a m h a l p e n d i s t r i b u s i a n g a j i p e g a w a i m e i a l u i

t r a n s f e r k e p a d a r e k e n i n g p e g a w a i . D a l a m p e m b a y a r a n n y a r e k a p d a f t a r g a j i

d i s e r t a i d e n g a n n o m e r r e k e n i n g s e t i a p p e g a w a i d i k i r i m k a n k e p i h a k B a n k

y a n g s e l a n j u t n y a d i t r a n s f e r , r e k e n i n g y a n g m a s u k k e r e k e n i n g p a d a s e t a i a p

b u l a n p e g a w a i d a p a t m e n g a m b i l n y a m e i a l u i A T M ( A n j u n g a n T u n a i

M a n d i r i ) .

6

P a d a s a a t p a n e n r a y a k e b u n t i n g k a t p r o d u k s i b u a h n a i k , d i m a n a

p e r u s a h a a n d i h a r u s k a n u n t u k s e g e r a m e m a n e n b u a h . A p a b i l a b u a h t i d a k

s e g e r a d i p a n e n b u a h a k a n m e n g a l a m i k e b u s u k a n , y a n g m e n g a k i b a t k a n b u a h

t i d a k l a y a k u n t u k d i j u a l d a n p e r u s a h a a n m e n g a l a m i k e r u g i a n . O l e h k a r e n a

i t u d e m i m e m e n u h i t i n g k a t p r o d u k s i y a n g b e r l e b i h p e r u s a h a a n m e n e t a p k a n

k e b i j a k a n l e m b u r p a d a d e v i s i p r o d u k s i . D e n g a n k e t e n t u a n b a h w a j a m

l e m b u r t i d a k b o l e h m e l e b i h i j a m r e g u l a r k e r j a ( 7 j a m ) d e n g a n j a m l e m b u r

b e r j a l a n . H i t u n g a n p a d a 1 j a m l e m b u r s e n i l a i R p l 2 . 9 5 6 . - p e r h i t u n g a n j a m

l e m b u r u n t u k j a m p e r t a m a b a s i s d i k a l i 1.5 j a m u n t u k j a m b e r i k u t n y a b a s i s

d i k a l i 2 j a m . B e r i k u t d a t a j u m l a h p e m b a y a r a n l e m b u r b u l a n J a n u a r i -

S e p t e m b e r 2 0 1 6

Tabel 1.2 Data Jumlah Pembayaran Lembur Januari - September 2016

Bulan Lembur Gaji Biaya Gaji Januari Rp 68.478.703 Rp 189.642.733 Rp 258.121.436 Febuari Rp 65.661.554 Rp 200.849.713 Rp 266.511.267 Maret Rp 56.968.601 Rp 194.125.525 Rp 251.094.126 April Rp 40.458.509 Rp 191.884.129 Rp 232.342.638 Mel Rp 30.189.803 Rp 191.884.129 Rp 222.073.932 Juni Rp 61.883.437 Rp 194.237.508 Rp 256.120.945 Juli Rp 147.164.056 Rp 198.681.536 Rp 345.845.592 Agustus Rp 183.744.486 Rp 198.666.381 Rp 382.410.867 September Rp 160.429.788 Rp 198.607.777 Rp 359.037.565

S u m b e r : P T . D a y a S e m e s t a A g r o P e r s a d a , 2 0 1 7

B e r d a s a r k a n d a t a d i a t a s t e r l i h a t p e m b a y a r a l e m b u r p a d a b u l a n J u l i 2 0 1 6

m e n i n g k a t d r a k t i s d e n g a n j u m l a h R p 1 4 7 . 1 6 4 . 0 5 6 k a r e n a p a d a b u l a n

t e r s e b u t t e r j a d i p a n e n r a y a y a n g m e n g a k i b a t k a n j a m k e r j a b e r l e b i h . D a r i

7

h a s i l w a w a n c a r a d e n g a n p e g a w a i l a p a n g a n d i d a p a t i b a h w a p e g a w a i

l a p a n g a n d a l a m p e n g a m b i l a n j a m l e m b u r y a n g s e n g a j a m e l e b i h i d a r i j a m

k e r j a e f e k t i f ( 7 j a m ) h a l i n i m e n g a k i b a t k a n b e b a n l e m b u r y a n g m e m b e k a k .

h a l i n i d a p a t t e r j a d i k a r e n a k u r a n g n y a p e n g a w a s a n t e r h a d a p p e g a w a i

l a p a n g a n y a n g m e n g a m b i l l e m b u r .

B e r d a s a r k a n h a s i l w a w a n c a r a d e n g a n p i h a k k e u a n g a n d i p e r o l e h

i n f o r m a s i t e r j a d i k e t e r l a m b a t a n d a l a m p e r e k a p a n d a f t a r h a d i r . W a l a u p u n

s u d a h m e n g g u n a k a n s i s t e m finger print y a n g d i a m b i l s e t i a p t a n g g a l 2 0

t e r l a m b a t d i s e b a b k a n p r o s e s p e n g a m b i l a n d a t a m e m a k a n w a k t u y a n g l a m a

k a r e n a l o k a s i a l a t finger print t e r d a p a t d i b e b a r a p a l o k a s i

B e r d a s a r k a n u r a i a n l a t a r b e l a k a n g p e n e l i t i t e r t a r i k d e n g a n p e n e l i t i a n

b e r j u d u l "Analisis Sistem Informasi Akuntansi Penggajian dan

Pengupahan Dalam Meningkatkan Pengendalian Intern Pada

Perkebunan Kelapa Sawit PT. Daya Semesta Agro Persada^'

B. Rumusan Masalah

B e r d a s a r k a n d a r i u r a i a n l a t a r b e l a k a n g d i a t a s , m a k a p e r u s a h a a n y a n g

d a p a t d i k e m u k a k a n d a l a m p e n e l i t i a n i n i a d a l a h : b a g a i m a n a k a h s i s t e m

i n f o r m a s i a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n d a l a m m e n i n g k a t k a n

p e n g e n d a l i a n i n t e m p a d a P T . D a y a S e m e s t a A g r o P e r s a d a ?

8

C . Tujuan Penelitian

B e r d a s a r k a n d a r i p e r u m u s a n m a s a l a h , m a k a t u j u e m p e n e l i t i a n i n i a d a l a h :

u n t u k m e n g e t a h u i s i s t e m i n f o r m a s i a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n

d a l a m m e n i n g k a t k a n p e n g e n d a l i a n i n t e m p a d a P T . D a y a S e m e s t a A g r o

P e r s a d a .

D. Manfaat Penelitian

B e r d a s a r k a n t u j u a n d i a t a s , m a k a p e n e l i t i a n i n i d i h a r a p k a n a k a n

m e m b e r i k a n m a n f a a t b a g i s e m u a p i h a k d i a n t a r a n y a :

1. B a g i P e n u l i s

U n t u k m e n a m b a h p e n g e t a h u a n b a g i p e n u l i s m e n g e n a i s i s t e m a k u n t a n s i

p e n g g a j i a n d a n p e n g u p a h a n s e c a r a n y a t a d i b a n d i n g k a n d e n g a n t e o r i y a n g

d i p e r o l e h d a l a m p e r k u l i a h a n .

2 . B a g i P T . D a y a S e m e s t a A g r o P e r s a d a

U n t u k m e m b e r i k a n s a r a n - s a r a n k e p a d a p e r u s a h a a n d a l a m m e l a k s a n a k a n

s i s t e m i n f o r m a s i a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n y a n g l e b i h b a i k ,

s e h i n g g a d i p e r o l e h e f i s i e n s i d a l a m m e n c a p a i t u j u a n p e r u s a h a a n t e r s e b u t .

3 . B a g i A l m a m a t e r

H a s i l p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e n j a d i r e f e r e n s i t a m b a h a n ,

m e n a m b a h i l m u p e n g e t a h u a n , s e r t a d a p a t m e n j a d i a c u a n a t a u k a j i a n b a g i

p e n u l i s d i m a s a y a n g a k a n d a t a n g .

DAFTAR PUSTAKA

G r i f f i n , R i c k y W . a n d R o n a l d J . E b e r t , B u s i n e s s , 7 ' " Edition, B i s n i s , P e n e r j e m a h : B e n y a m i n M o l a n , E d i s i k e t u j u h , J a k a r t a : I n d e k s , 2 0 0 5

K r i s w a n t o . Analisis Sistem Informasi Akutansi Penggajian pada PT. XYZ, J a k a r t a B a r a t , 2 0 1 3

M u l y a d i , Sistem Akuntansi, E d i s i k e t i g a , C e t a k a n K e l i m a : S a l e m b a E m p a t , J a k a r t a , 2 0 1 4

P r o g r a m , S t r a t a S a t u , ( 2 0 1 4 ) . Pedoman Penulisan Usulan Penelitian Dan Skripsi. P a l e m b a n g : U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .

R i z q i n a , P u t r i A l v i . Sistem Akutansi Pengajiaan Pada PT. Perkebunan Nusantara Ill(Persero) Distrik Deli Serdang-2 Sei Karang, M e d a n , 2 0 1 4

S u g i y o n o . ( 2 0 1 3 a ) . Metode Penelitian Kuantitatif Kualitatif dan R&D. C e t a k a n K e s e r a b i l a n B e l a s , B a n d u n g : A l f a b e t a .

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