Analisis Perbandingan Sistem Penggajian Berbasis Desktop dan Berbasis Web pada Pengadilan Agama Surabaya

Authors

  • Nanda Eka Puspita Universitas Terbuka
  • Barus Umarella Politeknik Negeri Ambon

DOI:

https://doi.org/10.51922/jibma.v2i4.116

Keywords:

Gaji, KPPN, Pengadilan Agama Surabaya, Gaji Web

Abstract

This research aims to determine the payroll system using Web Salary at the Surabaya Religious Court and to analyze whether the payroll accounting system at the Surabaya Religious Court has been implemented effectively and efficiently so that it does not hinder employee performance. Before using Web Salary, the Surabaya Religious Court processed payroll using the GPP (desktop) application. The payroll system process using Web Salary is a transition from using the GPP Application (desktop) so it requires adjustments in the process. The research used by the author is descriptive qualitative research. Meanwhile, data collection techniques use observation, interviews and documentation studies. The research results show that the payroll system using Web Salaries at the Surabaya Religious Court is effective and efficient, and in accordance with the provisions regulated by the government. The Web Salary payroll system is more profitable, because it can be accessed anywhere and anytime. So this can make it easier to process salaries. Apart from that, it can also minimize salary calculation errors, because double checking has been carried out before being submitted to the KPPN. Using Web Salary also minimizes fraud or fraud committed by the financial management department, because each section already has separate user access from the others in processing salary data. This research is useful information for writers and agencies (Surabaya Religious Court employees) regarding the payroll system.

References

Azlina, Sinta Nur, and Juliana Nasution. 2021. “Analisis Sistem Akuntansi Penggajian Dalam Rangka Meningkatkan Pengendalian Internal Pada Dinas Perhubungan Kota Medan.” Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi (MEKA) 2(2).

Corry Ertavina, Lifry et al. 2023. “Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Badan Pertanahan Nasional Provinsi Sulawesi Utara Analysis Of The Application Of Paymentaccounting Information System At The National Land Agency Of North Sulawesi Province.” Jurnal LPPM Bidang Ekonomi, Sosial, Budaya, dan Hukum 7(3).

Enceng, and Suryarama. 2014. Administrasi Kepegawaian. Edisi 3. Tangerang Selatan: Universitas Terbuka.

Fadli, Muhammad, Rajindra, and Guasmin. 2022. “Analisis Sistem Akuntansi Penggajian Pada Dinas Pendapatan Daerah Provinsi Sulawesi Tengah Payroll Accounting System Analysis at the Regional Revenue Service of Central Sulawesi Province.” Jurnal Kolaboratif Sains 5(1).

Hanifah, Shofiya, and Muhammad Arif. 2022. “Analisis Efektivitas Sistem Penggajian Karyawan Pada Dinas Perindustrian Dan Perdagangan Provinsi Sumatera Utara.” Jurnal Ilmu Komputer, Ekonomi dan Manajemen ( JIKEM) 2(1).

Kadarisman, Muh. 2020. Manajemen Sumber Daya Manusia. Edisi 2. Tangerang Selatan: Universitas Terbuka.

Kementrian Keuangan Republik Indonesia. 2023. Petunjuk Teknis Pelaksanaan Belanja Pegawai Dan Belanja Operasional Dalam Piloting Pembayaran Dalam Rangka Pelaksanaan Anggaran Dalam Pendapatan Dan Belanja Negara Melalui Platform Pembayaran Pemerintah. Indonesia. https://djpb.kemenkeu.go.id/kppn/metro/id/download/peraturan/3469-per-7-pb-2023-petunjuk-teknis-pelaksanaan-belanja-pegawai-dan-belanja-operasional-dalam-piloting-pembayaran-dalam-rangka-pelaksanaan-anggaran-pendapatan-dan-belanja-negara-melalui-platform-.

Mulatua, Silalahi. 2019. “Peranan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian Pada Dinas Koperasi Dan Usaha Mikro Kabupaten Serdang Bedagai.” Jurnal Akuntansi Dan Keuangan Methodist 2. http://methosika.net/index.php/jsika/article/view/32.

Mulyani, Sri. 2023. Sistem Informasi Akuntansi. Edisi 3. Tangerang Selatan: Universitas Terbuka.

Peraturan Pemerintah (PP). 2024. Peraturan Pemerintah (PP) Nomor 5 Tahun 2024 Tentang Perubahan Kesembilan Belas Atas Peraturan Pemerintah Nomor 7 Tahun 1977 Tentang Peraturan Gaji Pegawai Negeri Sipil. Indonesia. https://peraturan.bpk.go.id/Details/276755/pp-no-5-tahun-2024.

Prabowo, Dory Sukma Wahyu. 2023. Proses Pembuatan Gaji Induk Pada Aplikasi Gaji Web Satker Ver 2.1. Kotabumi: KPPN Kotabumi. https://klc2.kemenkeu.go.id/kms/knowledge/juknis-proses-pembuatan-gaji-induk-pada-aplikasi-gaji-web-4f1e731d/detail/.

Romney, Marshall B. 2015. Sistem Informasi Akuntansi. Edisi 13. Jakarta: Salemba empat.

Steinbart. 2016. Accounting Information System. 12th ed. London: Pretience Hall.

Tri Sri Rejeqi, Sekar Aprilia Farkhan, LMS Kristiyanti, and Sumadi. 2023. “Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian Pada Balai Latihan Kerja Kabupaten Boyolali.” Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) 2.

Downloads

Published

2024-11-26

How to Cite

Puspita, N. E., & Umarella, B. (2024). Analisis Perbandingan Sistem Penggajian Berbasis Desktop dan Berbasis Web pada Pengadilan Agama Surabaya. Jurnal Inovasi Bisnis Manajemen Dan Akuntansi, 2(4), 433–446. https://doi.org/10.51922/jibma.v2i4.116