ANALISIS DAN EVALUASI SISTEM AKUNTANSI PENGGAJIAN PADA UMKM XYZ

Vanessa Anjani, . (2025) ANALISIS DAN EVALUASI SISTEM AKUNTANSI PENGGAJIAN PADA UMKM XYZ. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to describe and evaluate the payroll accounting system used by Kafe XYZ, a small and medium-sized business in the food and beverage industry with about eight employees. It also provides recommendations for improvement to enhance the reliability and efficiency of the process. The research uses a case study approach with a descriptive qualitative method, including literature review, structured interviews with the owner and staff, and direct observation of payroll procedures and supporting documents. The findings show that the payroll system operates regularly with clear workflows, but it is still done manually using Microsoft Excel and a daily cash book, which may lead to calculation errors. Additionally, there are weaknesses in internal control, especially because the owner plays dual roles as both the verifier and the payer, and there is no validation or internal review mechanism. The lack of an integrated attendance system also reduces efficiency. The study recommends optimizing Excel use with automatic formulas or implementing an integrated digital payroll system, as well as clearer separation of roles between administration and the owner to improve accuracy, accountability, and efficiency in payroll management.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil : 2210102050] [Pembimbing : Bunga Anisah Harared] [Penguji 1 : Murdhaningsih] [Ketua Penguji : Masripah
Uncontrolled Keywords:	Payroll Accounting System, MSME, Internal Control, Flowchart
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	VANESSA ANJANI
Date Deposited:	04 May 2026 07:50
Last Modified:	04 May 2026 07:50
URI:	http://repository.upnvj.ac.id/id/eprint/41101

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