SISTEM INFORMASI AKUNTANSI
SIKLUS SDM DAN PENGAJIAN
Awalludiyah Ambarwati
SIKLUS SDM DAN PENGAJIAN
• Aktivitas bisnis yang berulang dan operasi
pemrosesan data yang terkait dengan
manajemen yang efektif atas tenaga kerja.
Fokus Utama Payroll System
• Accountants are traditionally responsible
for its function.
• Must be designed to meet:
– Management’s needs.
– Government regulations.
• Incomplete or erroneous payroll records:
– Impair decision making.
– Can result in fines and/or imprisonment.
• The design of the HRM system is also
important because the knowledge and
skills of employees are valuable assets
• HRM systems should:
– Help assign these assets to appropriate tasks;
and
– Help monitor their continuous development.
Aktivitas SDM
1. Recruitment and hiring (Perekrutan dan
Kontrak kerja)
2. Training (Pelatihan)
3. Job assignment (Penugasan pekerjaan)
4. Compensation (Penggajian)
5. Performance evaluation (Evaluasi Kinerja)
6. Discharge of employees, due to voluntary or
involuntary termination (Pemutusan hubungan
kerja)
Aktivitas SDM
•
Aktifitas yang hanya dilakukan satu kali untuk
setiap karyawan pada satu perusahaan
1. Recruitment and hiring (Perekrutan dan Kontrak
kerja)
2. Discharge of employees, due to voluntary or
involuntary termination (Pemutusan hubungan
kerja)
Aktivitas SDM
• Aktifitas yang dilakukan berulang kali
untuk setiap karyawan pada satu
perusahaan
1.
2.
3.
4.
Training (Pelatihan)
Job assignment (Penugasan pekerjaan)
Compensation (Penggajian)
Performance evaluation (Evaluasi Kinerja)
Fungsi dasar SIA pada HRM/payroll cycle
1. Proses data transaksional tentang aktivitas
tenaga kerja
2. Mengamankan aset organisasi
3. Menyediakan informasi untuk pengambilan
keputusan
• The payroll application is processed in
batch mode because:
– Paychecks are issued periodically.
– Most employees are paid at the same
time.
AKTIVITAS SIKLUS PENGGAJIAN
1.
2.
3.
4.
5.
6.
Perbarui File Induk Penggajian
Perbarui Tarif dan Pemotongan pajak
Validasi Data Waktu dan Kehadiran
Mempersiapkan Penggajian
Membayar Gaji
Hitung Kompensasi dan Pajak yang
Dibayar Perusahaan
7. Keluarkan Pajak Penghasilan dan
Potongan Lain-Lain
1. Update Master Payroll File
• Untuk merefleksikan perubahan, misalnya
– adanya perekrutan karyawan (hires),
– pemberhentian karyawan (terminations),
– perubahan tingkat upah.
• Setiap perubahan pembayaran harus
dimasukkan secara tepat waktu
2. Update Tax Rates and Deductions
• Memperbarui informasi mengenai tarif dan
pemotongan pajak lainnya
• Perubahan ini terjadi ketika update
tentang perubahan pada tingkat pajak dan
pengurangan penggajian lainnya diterima
dari berbagai unit pemerintah dan
perusahaan asuransi.
3. Validate Time and Attendance Data
• Mengesahkan data waktu kehadiran
karyawan
• Informasi ini mempunyai berbagai bentuk,
tergantung status seorang karyawan.
Berbagai bentuk pembayaran:
• Time cards untuk pembayaran atas dasar
Jam kerja (hourly basis)
• Self report for professionals
• Straight commission or salary plus
commission
• Incentives and bonuses
• Most employees are paid either on an
hourly basis or a fixed salary.
– Many companies use a time card to record
their arrival and departure time.
• This document typically includes total hours
worked during a pay period.
– Manufacturing companies may use job time
tickets to record not only time present but also
time dedicated to each job.
• Employees that earn a fixed salary, e.g.,
managers and professional staff:
– Usually don’t record their time, but
supervisors informally monitor their presence.
– Professionals in accounting, law, and
consulting firms must track their time on
various assignments to accurately bill clients.
• Sales staff are often paid on a straight
commission or base salary plus
commission.
• Some may also receive bonuses for
surpassing sales targets.
– Requires careful recording of their sales.
• Increasingly, laborers may be paid
partly on productivity.
• Some management and employees
may receive stock to motivate them to
cut costs and improve service.
• The payroll system needs to link to the
revenue cycle and other cycles to
calculate these payments.
• It’s also important to design bonus schemes
with realistic, attainable goals that:
– Can be measured
– Are congruent with corporate objectives
– Are monitored by management for continued
appropriateness
– Are legal
• Accountants and compensation
policies
– Recent corporate scandals have led to
scrutiny and criticism of executive
compensation plans:
• FASB issued new rules requiring that stock
options be expensed.
• Major U.S. stock exchanges now require
companies to obtain shareholder approval
of stock compensation.
– Compensation boards are being created to
design compensation plans, rather than
having executives create their own.
– Accountants can help by:
• Advising on financial and tax effects of proposals.
• Identifying appropriate metrics to measure
performance.
• Enabling compliance with legal and regulatory
requirements.
• Suggesting appropriate public disclosures.
• IT Support
– Collecting time and attendance data
electronically, e.g.:
•
•
•
•
Badge readers
Electronic time clocks
Data entered on terminals
Touch-tone telephone logs
– Using edit checks to verify accuracy and
reasonableness when the data are entered.
4. Prepare Payroll
• Mempersiapkan dan mengelolah payroll
• Data tentang jam kerja disediakan oleh
departemen dimana karyawan bekerja
• Informasi tingkat gaji diperoleh dari file
master payroll.
• Bagian yang bertanggungjawab untuk
menyiapkan pembayaran gaji tidak dapat
menambah rekord baru pada file ini
Procedures
• The payroll transaction file is sorted by
employee number (same sequence as master
file).
• For each transaction, the payroll master file is
read for pay rates, etc., and gross pay is
calculated.
– Hourly employees:
Gross pay = (hours worked x wage rate) + Overtime + Bonuses
– Salaried employees:
Gross pay = Annual salary x Fraction of year worked
Procedures
• Payroll deductions are summed and
subtracted from gross pay to obtain net
pay.
• There are two types of deductions:
– Payroll tax withholdings
– Voluntary deductions
Procedures
• Year-to-date totals for gross pay,
deductions, and net pay are calculated,
and the master file is updated.
• Cumulative records are important
because:
– Social Security and other deductions cease
or decline at certain levels.
– The information will be needed for tax
reports.
Procedures
• The following are printed:
– Paychecks for employees—often accompanied by
an earnings statement, which lists pay detail,
current and year-to-date.
– A payroll register, which lists each employee’s
gross pay, deductions, and net pay in a multicolumn format:
• Is used to authorize the transfer of funds to the
company’s payroll bank account.
• May be accompanied by a deduction register, listing
miscellaneous voluntary deductions for each employee.
Procedures
• As payroll transactions are processed, labor
costs are accumulated by general ledger
accounts based on codes on the job time
tickets.
– The totals for each account are used as the basis
for a summary journal entry to be posted to the
general ledger.
• Other payroll reports and government
reports are produced.
5. Disburse Payroll
• Pembayaran payceck kepada karyawan.
• Sebagian besar karyawan dibayar baik
dengan cek atau langsung dimasukkan ke
rekening tabungan karyawan di bank
Procedures
• When paychecks have been prepared, the
payroll register is sent to accounts payable for
review and approval.
• A disbursement voucher is prepared to authorize
transfer of funds from checking to the payroll
bank account.
– For control purposes, checks should not be drawn on
the company’s regular bank account
– A separate account is created for this purpose.
• Limits the company’s loss exposure.
• Makes it easier to reconcile payroll and detect paycheck
forgeries.
Procedures
• The approved disbursement voucher and payroll register
are sent to the cashier. The cashier:
• Reviews the documents.
• Prepares and signs the payroll check to transfer the
funds.
• Reviews, signs, and distributes employee paychecks
(which separates authorization and recording from
distribution of checks).
• Re-deposits unclaimed checks in the company’s bank
account.
• Sends a list of these paychecks to internal audit for
investigation.
Procedures
• Returns the payroll register to payroll
department, where it is filed with time cards
and job time tickets.
• Sends the disbursement voucher to accounting
clerk to update general ledger.
Procedures
• Efficiency opportunity: Direct deposit
– Direct deposit can improve efficiency and
reduce costs of payroll processing.
• Employee receives a copy of the check and an
earnings statement.
• Each bank receives a record of the payroll deposits for
that bank via EDI. The record includes:
–
–
–
–
Employee number
Social security number
Bank account number
Net pay amount
Procedures
– Savings occur because:
• While the cashier does authorize release of funds,
he/she does not sign each check.
• Eliminates costs of buying, processing, and
distributing paper checks.
• Eliminates postage.
– Additional costs:
• Elimination of float between when check is
distributed and when it is deposited by employee.
– Savings typically outweigh costs.
6. Calculate Employer-Paid Benefits and Taxes
• Ada beberapa pajak gaji dan tunjangan dibayar
langsung oleh perusahaan.
• Pihak perusahaan sering menanggung premi
atas asuransi kesehatan, kecelakaan kerja dan
lainnya untuk karyawan
• Ada beberapa pajak gaji (payroll taxes) dan pajak
pendapatan yang dibayar lansung oleh karyawan.
• Kontribusi karyawan untuk membayar dari presentasi
masing-masing gross pay sebagai dana asuransi.
• Pekerja berkontribusi terhadap sarana kesahatan, orang
cacat, dan premi.
• Banyak perusahaan menawarkan kepada karyawannya
berbagai keuntungan yang flexible.
• Banyak karyawan ditawari untuk memilih perencanaan
tabungan pensiun apabila mereka telah berhenti bekerja.
7. Disburse Payroll Taxes and Other
Deductions
• Membayar utang pajak penggajian dan
pengurangan lainnya atas setiap
karyawan.
• Organisasi harus secara periodik
menyiapkan cek atau melakukan transfer
secara elektronik untuk membayar
berbagai utang pajak yang muncul.
• Penyelesaian pembayaran kewajiban pajak dan
pengurangan sumbangan sukarela dari masingmasing
karyawan.
• Organisasi secara periodik penyiapkan cek pembayaran
atau penggunaan electronic transfer untuk membayar
berbagai macam kewajiban pajak.
• Waktu pembayaran diberikan pada agen pemerintah
yang ditunjuk.
• Dana sumbangan yang telah dipotongkan dari cek gaji
karyawan diberikan kepada organisasi yang
membutuhkan.
Peluang untuk menggunakan IT/IS
• Mengumpulkan data waktu dan kehadiran
pegawai secara elektronis sebagai ganti
dokumen kertas.
• Penggunaan pembaca kartu untuk
mengumpulkan data waktu kerja.
• Penggunaan jam waktu elektronis
• Beberapa informasi tradisional telah
disediakan oleh sistem pembayaran
(payroll system).
• Informasi lain, misalnya data tentang
ketrampilan karyawan (employee skill),
disediakan dan dikelola oleh sistem
sumber daya menusia (HRM system).
Kebutuhan Informasi dan Prosedur
• Fungsi ketiga dari SIA adalah menyediakan
informasi yang berguna untuk pengambilan
keputusan.
• Sistem penggajian harus dirancang untuk
mengumpulkan dan mengintegrasikan data
biaya dengan informasi lainnya agar
manajemen dapat membuat keputusan :
1.
2.
3.
4.
Kebutuhan tenaga kerja
Kinerja karyawan
Moral Karyawan
Efisiensi dan efektivitas pemrosesan penggajian
Five Major Sources Of Input To The Payroll System
• HRM department provides information about hiring,
terminations, and pay-rate changes.
• Employees provide changes in discretionary
deductions (e.g., optional life insurance).
• Various departments provide data about the actual
hours worked by employees.
• Government agencies provide tax rates and
regulatory instructions.
• Insurance companies and other organizations
provide instructions for calculating and remitting
various withholdings.
Principal Outputs Of The Payroll System
• Checks
– Employees receive individual paychecks.
– A payroll check is sent to the bank to transfer funds
from the company’s regular account to its payroll
account.
– Checks are issued to government agencies,
insurance companies, etc., to remit employee and
employer taxes, insurance premiums, union dues,
etc.
• Variety of reports.
Contoh Dokumen
Pengendalian:
Tujuan, Ancaman, dan Prosedur
• Fungsi kedua dari SIA dirancang dengan baik adalah untuk
memberikan pengendalian yang cukup untuk memastikan
bahwa tujuan-tujuan berikut terpenuhi :
1.
2.
3.
4.
5.
Semua transaksi diotorisasi dengan baik.
Semua transaksi yang disimpan valid
Semua transaksi yang valid dan sah akan dicatat.
Semua transaksi dicatat dengan akurat.
Catatan yang akurat dipelihara dan dilindungi dari
kehilangan.
6. Aktivitas bisnis dilakukan secara efisien dan efektif.
7. Perusahaan taat terhadap hukum dan peraturan yang
berlaku
8. All disclosures are full and fair
Thanks…..