Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur)
One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.
Alfiandi, F. (2014). The Implementation of Payroll Accounting System as an Effort to Improve the System of Internal Control (A Study at PDAM Kota Malang). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 14(1), 84198.
Australia, C. (2008). Internal controls for small business 2008 Update. 5405, 1–32.
Cresswell, J. W. (2016). Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed (Edisi Keti). Yogyakarta: Pustaka Pelajar.
Hanifah, S., Sarpingah, S., & Putra, Y. M. (2020). The Effect of Level of Education , Accounting Knowledge , and Utilization Of Information Technology Toward Quality The Quality of MSME ’ s Financial Reports. (3). https://doi.org/10.4108/eai.3-2-2020.163573
Mulyadi. (2008). Sistem Akuntansi. Jakarta: Salemba Empat.
Murtanto. (2005). Sistem Pengendalian Intern untuk Bisnis. Jakarta: PT. Hecca Mitra Utama.
NG, S. T., Skitmore, R. M., & Sharma, T. (2001). Towards a human resource information system for Australian construction companies. Engineering, Construction and Architectural Management, 8(4), 238–249. https://doi.org/http://dx.doi.org/10.1108/eb021185
Petrovits, C., Shakespeare, C., & Shih, A. (2011). The causes and consequences of internal control problems in nonprofit organizations. Accounting Review, 86(1), 325–357. https://doi.org/10.2308/accr.00000012
Rahim, S. A. A., Nawawi, A., & Salin, A. S. A. P. (2017). Internal control weaknesses in a cooperative body: Malaysian experience. International Journal of Management Practice, 10(2), 131–151. https://doi.org/10.1504/IJMP.2017.083082
Romney, M. B., & Steinbart, P. J. (n.d.). Accounting Information Systems (13th ed.).
Saraswati, K. M., Rahayu, S. M., & Husaini, A. (2014). Analisis Sistem Akuntansi Penggajian & Pengupahan Karyawan dalam Usaha meningkatkan Pengendalian Intern Perusahaan (Studi pada PT. Japfa Comfeed Indonesia, Tbk Kantor Cabang Sidoarjo). Jurnal Administrasi Bisnis, 8. https://doi.org/10.4324/9781315853178
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suhaimi, N. S. A., Nawawi, A., & Salin, A. S. A. P. (2016). Impact of enterprise resource planning on management control system and accountants’ role. International Journal of Economics and Management, 10(1), 93–108.
Thaha, A. F. (2020). Dampak Covid-19 terhadap UMKM di Indonesia. Jurnal BRAND, 2(1).
Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The effectiveness of payroll system in the public sector to prevent fraud. Journal of Financial Crime, (1982). https://doi.org/10.1108/JFC-08-2017-0075
Copyright (c) 2021 Ria Zulkha Ermayda, Dhika Maha Putri, Dwi Narullia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.