EVALUASI SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA UD. BERDIJAYA

The author takes the title of “Evaluasi Sistem Penggajian dan Pengupahan pada UD. Berdijaya”. It is aimed to know the wage and salary system implemented by this company, to know the strength and weakness of this system and to evaluate the company’es internal controlling system. To reach the objectives aforementioned, the author holds a research using three methods. The first is direct observation in UD. Berdijaya, the second is direct interview session with an informant, in such case the author holds direct ask-and-answer session with Mr. Sutaryo as the Company’s General Manager, and the third is the search information from literatures in library. Of research held, the author finds some strength and weakness of this system implemented by UD. Berdijaya. The strengths, among the other, are wage and salary list, absence card, letter of overtime instruction which had authorized by the related officer, doubled documents and forms, printed ordering number which also had authorized, Jamsostek (Labor Social Insurance) for all employees and in wage and salary distribution has been well managed. While the weakness, the registration of employee absence is still manually implemented, there is no work rotation, there has not been verificator function, the less employee monitoring on the work time and the wage and salary payment are still manually implemented, not involving bank service. The author concludes that the wage and salary accounting system in UD. Berdijaya has been quite well implemented, such also with the internal controlling system. While the recomendations from the author for the company therefore are it would be better if the time account machine on employee absence starts to be used, it is necessary to rotate the work for the employee not to bore, and it is necessary to use reliable verificator function in holding the inspection on the implemented procedures. Keywords: Wage and Salary Accounting Syste