Department of Accounting, 2007

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Erit Purwa Endah


This research represent case study at service firm of tourism transportation PO. PUTRA BERDIKARI with title ?The Analysis of Accounting Systems of Payment Salary and Fee in Increasing effectively at PO. PUTRA BERDIKARI Jombang?.
The purpose of this reseach, recearcher take data type qualitative that is imponderable data directly and in form of sentence or words. Source of data used is primary data through interview and secondary data obtained of documentation data or available report.
Data analysis used is data analysis qualitative, by accounting systems analysis of payment salary and fee, analyzing systems elements internal control of remunerating and remuneration, and arrange input or proposal of payment system of new salary and fee to give recommendation to existing problems.
From result of analysis obtained that in accounting system of payment salary and fee at PO. PUTRA BERDIKARI to be found uneffectivity. The uneffectivity can be seen from organization chart that is existence of geminating of duty at some part. In authorization system and remuneration procedure and remunerating, usage of form still less complete or less adequate, forms distribution still less precise, resulted forms haven?t copy and depiction of remuneration procedur and remunerating in schema emit a stream base that taken as a level determination of fee and salary still same. The uneffectivity in healthy practice is lack of observation to employees so that cause the existence of devation act. To get employees, which is competence, company recruit employees pursuant to job experience and membership match with its work area, so that payment of fee or salary relied on the duration of working time and their membership.
Base on result research above, researcher can give trouble-shooting better to PO. PUTRA BERDIKARI to look for one new employees to be placed in accounting field, making new forms to equip forms old ones, making standars guidance in schema emit a stream and dissociated between remuneration procedure and remunating procedure, performing a development of education of employees during becoming company employees.


Keyword : Gaji, Upah, Efektivitas


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