• PT. Karya Tama Rimba Cemerlang is a company that specified its business in the wood draining process which is located at Jl. Tambak Langon 32, Surabaya. Current Internal Process: • Payroll based on its position which is divided into permanent staff, outsource staff and daily staff • The payroll is calculated manually by the HRD DISADVATAGES : 1. High Processing Time 2. High Possibility of incorrect Calculations • How to process the workers’ data efficiently? • How to overcome the possibility of losing the data that are being caused by human error? • How to provide a faster yet accurate payroll report? To make a software that will able to calculate the payroll system in certain period of time that is more computerized in its calculation process, yet more standardized structure in making the report that can be applied in PT. Karya Tama Rimba Cemerlang. PAYROLL SYSTEM Payroll Information System is a set of an automatic payroll calculation in which comprises the basic salary, benefits, commission, bonuses, non-working hours job, forlough, PPH 21 calculation, and Jamsostek (workers’ social assurance). Thus it makes the payroll calculation process easier (based on Romney and Steinbart, 2000). INCOME TAX TARIFF PASAL 21 (PPh21) (Based on: Peraturan Direktur Jenderal Pajak Year 2010) • • • • Rp 0,00 Rp 5.000.000,00 = 5% Rp 50.000.000,00 Rp 250.000.000,00 = 15% Rp 250.000.000,00 Rp 500.000.000,00 = 25% > Rp 500.000.000,00 = 30% REGULATION IN CALCULATING PPh Pasal 21 (Based on: Peraturan Direktur Jenderal Pajak Year 2010) “The amount of income tax for a permanent staffs can be calculated by subtracting income before tax with duty fees, pension premium that is being paid by each staffs that has been legalized by The Monetary Minister. The social assurance (Jamsostek) will be applied where people receive benefits or services in recognition of contributions to an insurance scheme, typically include provision for retirement pensions, disability insurance and unemployment insurance. JAMINAN SOSIAL TENAGA KERJA (JAMSOSTEK) (Based on: Undang-undang No.3 Year1992) • • • • JKK (Jaminan Kecelakaan Kerja) JHT (Jaminan Hari Tua) JKM (Jaminan Kematian) JPK (Jaminan Pemeliharaan Kesehatan) TUNJANGAN HARI RAYA (THR) (Based on: Pasal 2 Permen 04/1994) • • More than and equal to 12 months working period = 1 x month salary. 3-12 months working period = THE SUPPORTING SOFTWARE • Microsoft Visual Basic .NET 2008 • Microsoft SQL Server 2000 The current system that is being used by PT. Karya Tama Rimba Cemerlang to calculate the payroll is done manually. • Attendance list is done manually through a manual fingerprint machine • The data from the machine is in file with “.txt” format • The collected files from the manual machine will be processed one by one and calculated based on attendance schedule of every staffs, then being inputted one by one to Microsoft excel. • Then the input data will be processed in a table with formulas to calculate payroll for each duty position with different methods.. • The result form the payroll calculation will resulting in staffs total salary for certain period of time. Divided into 3 types: 1. Permanent Staffs payroll 2. Contract Staffs payroll 3. Daily Workers payroll/ Part-timer payroll About Separation Pay: (based on UU Ketenagakerjaan no.13 Year 2003) Separation Pay will be given to the staffs that get a firing letter About Money Appreciation: PT. Karya Tama Rimba Cemerlang gives money appreciation based on regulation UU Ketenagakerjaan no.13 year 2003 About PPh pasal 21: Income tax based on the amount of the salary in a month. If the salary amount is bellow the PTKP then he/she will not be charged for the income tax for those moth. However Income tax is applied to each staffs in PT. Karya Tama Rimba Cemerlang. About The Staffs’ Cash Bon: The cash bon facility can be applied by each permanent and contract staffs only. To enhance the staffs’ welfare, the company gives several facility such as: • Lending facility based on the company financial capability. • The staffs that can borrow the facility are only the permanent and contract staffs. • To make the cash bon payoff easier for the staffs through monthly installment that being taken from monthly salary. The policy for cash bon facility: • The installment is done every day 7th and day 22th in every payroll payment day. • The installment of lending is paid through monthly salary. About Furlough: • Applicable for permanent and contract staffs. • Each staffs has furlough right for 12 days in a year. • As the staff takes the furlough right will not get any salary cutting. • The furlough right can be taken after get permission a week before. About Permission: • Applicable for permanent and contract staffs. • No days limitation. • Followed with doctor prescription. • Permission right for baby born or pilgrimage to Mecca are allowed and will be paid based on the Ministry’s regulations. • The staffs that use the permission outside the policy given will loose the salary for that day. About Warning Letter: • Applicable for all staffs. • Given to the satffs that break the company’s . • Every Breaking rules will be accumulated during 6 months after the first time breaking the rules. • The quota limit for warning letter is 3 times only. • Warning letter wiil cut no salary amount. • The total of the staffs may getting higher and higher, thus will create a longer processing time for calculating the payroll yet ineffective process • Human error is highly possible in the calculation process and inputting process. • The data searching will need a very long time due to the unorganized data storage. • Computerized system to process the attendance list will be able to connect the current available manual fingerprint machine with a new software to calculate the payroll. • Computerized system in payroll calculation process, so that the calculation process can be done faster, exact and accurate. • An automatic computerized system to keep the data in order to minimize the risk of data losing. • Computerized system that able to do the staffs’ data searching easier and faster. DIREKTUR Login Data Ab Kary sensi awan n Laporan Cash Bo Karyawan Surat Peringa 0 Lap Sistem Informasi Penggajian PT. Karya Tama Rimba Cemerlang tan Laporan Pelanggaran Karyawan Laporan Penghitun gan Gaji Karyawan Lapo a ry HK K ra n P Laporan Data Lembur Data Lembur Data + awan Da Lo s Hak Bon s Akse Data Cash Ha kse kA s kse kA Ha Data ra n w a n po L a a rya K uti Ijin/C Data o ra n Laporan Data Absensi s Karyawan Laporan Da ta Perpajakan Laporan Bonu Login KARYAWAN Data H a ri Libur Data Bonu s Ka rya w an Da t aJ Da am s Da ta Ga n T ji P ostek un Da j a n o ko k ta ga U n Ka ang r y a Ma w a ka n n H ak Ak se s k Paja Data ngon Pesa Data yawan Kar K PH n ra n ta a D a rya w n g g a Ka Pela wan ta arya K gin Lo Da Laporan Penghitungan Gaji Karyawan KEPALA BAGIAN DIVISI AKUNTANSI gin Kary a ta Ijin / Cu ti wan HRD Direktur Direktur Direktur Direktur Direktur Direktur Log HRD Data Karyawan Da ta n ka Ma ng Karyawan ses Aks e Kepala Bagian Divisi Akuntansi s Kepala Bagian Divisi Akuntansi ta n Data Karyawan, Gaji Pokok, dan Tunjangan Karyawan Save Data Karya Ijin/Cuti wan e Karyawan gin a ra gg lan n Pe wa ve rya Sa Ka v Sa Ka es Login Hak n s Ak Hak Ak uti ijin/c Data awan Kary wa Lo Da 1 Proses Pengolahan Informasi Karyawan in a ry k Lo es HRD gin Ua Data Ja Ha Direktur Direktur Data Pelanggaran Karyawan Data Ijin/Cuti Karyawan Data Pelanggaran Da ta Pe la ng Lo ga ad Kepala Bagian Divisi Akuntansi Da ra n Ka ry aw ta ry Ka Karyawan Save Data Lembur e Da Data Lembur Karyawan Data ta eD Save Ab s Gaji ata en Data Gaji Karyawan Data PHK Load Data Gaji Karyawan Direktur n Bo Load Data PHK Data Absen Karyawan us ya wa n n sh Bo r Ka Data Ca si Data Bonus Karyawan Data Cash Bon Karyawan Save Data PHK Load Data Lembur Karyawan Load Data Absen Karyawan 4 Load Data Cash Bon Karyawan ji ran n Ga po La unga n hit yawa ng Pe Kar Laporan Data Karyawan Proses Pembuatan Laporan Load Data Bonus Karyawan oran Ijin/C Data uti La ra n HRD m ra n Le po ta La Da bu r Da rp Pe ta aja HRD ka n Laporan PHK Karyawan Karyawan Karyawan Kepala Bagian Divisi Akuntansi Karyawan HRD po Karyawan po Ab ran se D a ns ta i La n Bo sh Ca n ran wa an po arya r a K g ng la n Pe awa n ra a ry po K La HRD Lap La po ra Ga n Pe ji K ng ary hitu aw ng an an sK ary awa n Sa v v Sa Da Ka ta B ry o n aw us an n ora Sav e sensi Data Ab n Karyawa Direktur gata 3 Proses Pemutusan Hubungan Kerja (PHK) Load Data Ijin/Cuti Karyawan 2 Proses Pengolahan Gaji Karyawan Karyawan Peri n La mbur Load Data Pelanggaran an Lap an Data Le Sura t Data Cash Bon aw HRD on ang Pes n Data aryawa K ad K PH an ta aw D a a ry K Lo Sa Pe ve D lan a gga ta ran kA ks Direktur nB onu D Ha HRD okok an w gaji P Data gan Karya njan ta HRD msostek Dan Tu Da jak n Pa ra r ta ga ibu Da ng n ri L la wa Ha Pe a a ry at Ka Direktur Karyawan Direktur HRD in kA ks ] r] ibu ri L Ha es ] a [D [D ta [Hak A kses] Pengolahan Data Karyawan Ua M ng Ja ata 1.1 ak ms ] an os ] [Login [Hak Akses] [Lo g ] wan [H a [Save Data Karyawan] Direktur ] tek [Login] a rya ta K [Da HRD k] HRD og ja Pa [H a ata Direktur Direktur ata [D [L [Data gaji Pokok Dan Tunjangan Karyawan] Direktur Direktur [D Direktur Kepala Bagian Divisi Akuntansi Kepala Bagian Divisi Akuntansi in] kA ks Karyawan es ] Karyawan Data Karyawan, Gaji Pokok, dan Tunjangan Karyawan 1.2 HRD Direktur [Data ijin/cuti Karyawan] [Data Pelanggaran Karyawan] Pengolahan Data Ijin/Cuti Karyawan 1.3 Pengolahan Data Pelanggaran Karyawan [Save Data Ijin/Cuti Karyawan] [Save Pelanggaran Karyawan] Data Ijin/Cuti Karyawan Data Pelanggaran Karyawan Direktur Karyawan Kepala Bagian Divisi Akuntansi [Data Lembur] [Data Bonus Karyawan] [Data Absensi Karyawan] [Data Cash Bon] 2.1 2.2 2.3 2.4 Penentuan Lembur Karyawan Penentuan Bonus Karyawan Proses Absensi Karyawan Proses Cash Bon Karyawan [Save Data Lembur] [Save Data Bonus Karyawan] [Save Data Absensi] [Save Data Cash Bon] Data Lembur Karyawan Data Bonus Karyawan Data Absensi Karyawan Data Cash Bon Karyawan dD m r] ata s] bu dD Le [Lo a ta nu Bo Da ata ad Ab se a [Lo [L o n si ] HRD o [L ad Da ta C h as n Bo ] 2.5 Data Karyawan, Gaji Pokok, dan Tunjangan Karyawan [Load Data Karyawan] Proses Penghitungan Gaji Karyawan [Save Data Gaji] Data Gaji Karyawan Data Pelanggaran Direktur [Load Data Pelanggaran] Pe l an [Load Data Pelanggaran Karyawan] [S gg av ar e D an a Ka ta ry aw a n] Data Pelanggaran Karyawan Karyawan [Surat Peringatan] 3.1 3.2 Proses Pelanggaran Karyawan Proses Pemutusan Hubungan Kerja [Save Data PHK] Data PHK K PH n] a t a wa [ D rya Ka [Data Pesangon Karyawan] Direktur Data Ijin/Cuti Karyawan Data PHK Data Gaji Karyawan rK ar ya w Ka ry an ] PH K ata dD [Lo a o [L n] HRD n Da HRD ta Le m r] rp Pe ta bu Da aja ka n] Karyawan Kepala Bagian Divisi Akuntansi Karyawan HRD ra ra n or a Ka n P po ry e l a ra n aw n Ga P an gg ji K eng ] a ra ary hitu n aw ng an an [Lap ] o ra n Bon us K a rya wan ] Direktur po po ] aryawan n PHK K [La n] [Lapo ra n Ijin/C Data uti] [ La po Ab ran se D a ns ta i] a [L ap an ra [Laporan Data Karyawan] [La [L l Pe a gg ji o ra n [Lap gan Ga u it n an ] h g Pen aryaw K Proses Pembuatan Laporan [Lapora Karyawan D 4 on hB C a s n] n a wa por [La Karya Karyawan ad a at ] aw an] Data B onus K aryawa n] [Load Data Cash Bon Karyawa awan ] bu n] n si m wa Ab se Le uti Kary at a ya ata D r Ka [Load dD ad ji Ga ta Data Cash Bon Karyawan [Lo a Da Data Bonus Karyawan ata Ijin/C ad [L o Data Absensi Karyawan [Load D [Lo Data Lembur Karyawan Data Pelanggaran Karyawan HRD Gaji Pokok&Jabatan ID_Pelunasan <pi> T otal Pelunasan T gl Pelunasan Identifier_1 ID_Jabatan Jabatan Jenis_karyawan Besar_Gaji_Pokok Uang_Makan_Default Uang_Lembur_Default T gl_Perubahan_Gaji Absensi Karyawan Pelunasan Cash Bon T gl Absensi <pi> Jam Masuk Jam Keluar Integer <M> Money (12) Date IDENT IFIER_1 <pi> Date T ime T ime <pi> Identifier_1 <pi> Integer Variable characters (25) Variable characters (50) Money (12) Money (12) Money (12) Date <pi> Pelunasan Dilakukan Bonus Karyawan Memiliki ID Bonus <pi> Jml Bonus T gl Bonus Ket Bonus Cash Bon Karyawan ID Cash Bon Jumlah Cash Bon T gl Cash Bon Ket.Cash Bon Status Pelunasan Cicilan Identifier_1 <pi> Integer Money (12) Date Variable characters (150) Number (1) Integer Memiliki bonus <pi> Memiliki Cash Bon Identifier_1 <pi> Ijin/Cuti Karyawan ID Ijin/Cuti T gl Mulai T gl Berakhir Jumlah Hari Cuti Lampiran Keterangan Ijin Cuti Identifier_1 <pi> <pi> Integer Date Date Number (2) Boolean Variable characters (1000) Mengajukan <pi> Penggajian Karyawan Identifier_1 <pi> Integer <M> Date Money (12) Money (12) Money (12) Money (12) Money (12) Money (12) Money (12) Money (12) Money (12) Float (2) Money (12) Money (12) Money (12) Number (2) Number (1) Punya <pi> Integer Date Variable characters (1000) Lembur Integer ID Lembur <pi> Durasi Lembur T anggal Lembur punya lemburan Ket.Lembur Identifier_1 Karyawan Integer Integer Date Variable characters (1000) <pi> Melakukan Pelanggaran Penentuan T HR Karyawan ID Penggajian T gl Pembayaran Gaji Gaji Pokok Uang_Makan Bonus Jamsostek Potongan SPSI Uang_Lembur Sebelum Pajak PT KP PKP PPh21 Setelah Pajak T HR Pesangon Ijin/Cuti Jumlah Pelanggaran Identifier_1 Pelanggaran Karyawan ID Pelanggaran T gl Pelanggaran Ket.Pelanggaran Quota Pelanggaran Integer Money (12) Date Variable characters (150) ID_Karyawan Nama_Karyawan Alamat_Karyawan T gl_Lahir No_T elp Jenis_Kelamin Status_Nikah T anggungan_Anak T unjangan_Hari_Raya T gl_Bekerja Lama bekerja Limit_Cash_Bon Username_Karyawan Password_Karyawan Quota_SP Bank No_Rekening IDENT IFIER_1 ... <pi> Integer Variable characters (30) Variable characters (50) Date Number (20) Variable characters (1) Variable characters (1) Integer Money (12) Date Integer Money (12) Variable characters (25) Variable characters (10) Number (1) Variable characters (20) Variable characters (25) (D) Mempunyai Identifier_1 Integer <M> Money (12) Date <pi> UMR ID UMR <pi> T gl UMR Jml UMR Identifier_1 Integer <M> Date Money (12) <pi> bagian dari Hari Libur ID Hari Libur <pi> T gl Mulai Libur T gl Selesai Libur Keterangan Libur <pi> Merayakan (D) ID T HR <pi> Jumlah T HR T gl Bayar T HR Identifier_1 Integer Date Date Variable characters (1000) <pi> milik <pi> Merayakan termasuk T ermasuk dalam ID_Merayakan Identifier_1 <pi> Integer Dirayakan <pi> Pajak Diberhentikan SPSI ID SPSI Jumlah SPSI T gl Berlakunya SPSI Identifier_1 <pi> Integer <M> Money (12) Date Jamsostek <pi> PHK Karyawan ID PHK T gl PHK Ket.PHK Jml Pesangon T gl Pesangon Identifier_1 <pi> <pi> ID Jamsostek <pi> T anggal Berlaku Jamsostek JKK JHT JKM JPK-Lajang JPK-Kawin Integer Identifier_1 Date Variable characters (1000) Money (12) Date <pi> Integer <M> Date Float (2) Float (2) Float (2) Float (2) Float (2) ID Pajak <pi> T gl Berlakunya Pajak PT KP-Sendiri PT KP-Berkeluarga Jumlah_anak PT KP-Beranak PPh21-Ket1 PPh21-persentase1 PPh21-Ket2 PPh21-persentase2 PPh21-Ket3 PPh21-persentase3 PPh21-Ket4 PPh21-persentase4 Identifier_1 <pi> Integer Date Money (12) Money (12) Integer Money (12) Variable characters (50) Float (2) Variable characters (50) Float (2) Variable characters (50) Float (2) Variable characters (50) Float (2) Gaji Pokok&Jabatan ID_Pelunasan ID Cash Bon Total Pelunasan Tgl Pelunasan ID_Jabatan Jabatan Jenis_karyawan Besar_Gaji_Pokok Uang_Makan_Default Uang_Lembur_Default Tgl_Perubahan_Gaji Absensi Karyawan Pelunasan Cash Bon Tgl Absensi ID_Karyawan Jam Masuk Jam Keluar int <pk> int <fk> money datetime datetime <pk> int <fk> datetime datetime int <pk> varchar(25) varchar(50) money money money datetime FK_PELUNASA_PELUNASAN_CASH_BON Bonus Karyawan ID Bonus ID_Karyawan Jml Bonus Tgl Bonus Ket Bonus Cash Bon Karyawan ID Cash Bon ID_Karyawan Jumlah Cash Bon Tgl Cash Bon Ket.Cash Bon Status Pelunasan Cicilan int <pk> int <fk> money datetime varchar(150) numeric(1) int FK_ABSENSI__DILAKUKAN_KARYAWAN Pelanggaran Karyawan FK_CASH_BON_MEMILIKI__KARYAWAN ID Pelanggaran int <pk> ID_Karyawan int <fk> FK_KARYAWAN_MEMILIKI_GAJI_POK Tgl Pelanggaran datetime Ket.Pelanggaran varchar(1000) Quota Pelanggaran int int <pk> int <fk> datetime datetime numeric(2) bit varchar(1000) Penggajian Karyawan int int int int int int datetime money money money money money money money money money float(2) money money money numeric(2) numeric(1) FK_LEMBUR_K_PUNYA_LEM_KARYAWAN Penentuan THR ID THR ID_Karyawan Jumlah THR Tgl Bayar THR Karyawan ID_Karyawan ID_Jabatan <pk> Nama_Karyawan FK_PENGGAJI_PUNYA_KARYAWANAlamat_Karyawan <fk5> <fk3> Tgl_Lahir <fk1> No_Telp <fk4> Jenis_Kelamin <fk2> Status_Nikah Tanggungan_Anak Tunjangan_Hari_Raya Tgl_Bekerja Lama bekerja Limit_Cash_Bon Username_Karyawan Password_Karyawan Quota_SP Bank No_Rekening FK_PENGGAJI_TERMASUK__SPSI int <pk> int <fk> int datetime varchar(1000) FK_PELANGGA_MELAKUKAN_KARYAWAN FK_IJIN_CUT_MENGAJUKA_KARYAWAN ID Penggajian ID SPSI ID UMR ID Pajak ID Jamsostek ID_Karyawan Tgl Pembayaran Gaji Gaji Pokok Uang_Makan Bonus Jamsostek Potongan SPSI Uang_Lembur Sebelum Pajak PTKP PKP PPh21 Setelah Pajak THR Pesangon Ijin/Cuti Jumlah Pelanggaran Lembur Karyawan ID Lembur ID_Karyawan FK_BONUS_KA_MEMILIKI__KARYAWAN Durasi Lembur Tanggal Lembur Ket.Lembur Ijin/Cuti Karyawan ID Ijin/Cuti ID_Karyawan Tgl Mulai Tgl Berakhir Jumlah Hari Cuti Lampiran Keterangan Ijin Cuti int <pk> int <fk> money datetime varchar(150) int <pk> int <fk> varchar(30) varchar(50) datetime numeric(20) varchar(1) varchar(1) int money datetime int money varchar(25) varchar(10) numeric(1) varchar(20) varchar(25) int <pk> int <fk> money datetime FK_PENENTUA_MEMPUNYAI_KARYAWAN UMR ID UMR int <pk> Tgl UMR datetime Jml UMR money FK_PENGGAJI_BAGIAN_DA_UMR Hari Libur ID Hari Libur Tgl Mulai Libur Tgl Selesai Libur FK_PENGGAJI_TERMASUK_PAJAK FK_MERAYAKA_MERAYAKAN_KARYAWAN Keterangan Libur int <pk> datetime datetime varchar(1000) Merayakan ID_Merayakan int <pk> ID Hari Libur int <fk2> FK_MERAYAKA_DIRAYAKAN_HARI_LIB ID_Karyawan int <fk1> FK_PENGGAJI_MILIK_JAMSOSTE Pajak SPSI Jamsostek ID SPSI int <pk> ID Jamsostek int <pk> Jumlah SPSI money FK_PHK_KARY_DIBERHENT_KARYAWANTanggal Berlaku Jamsostek datetime Tgl Berlakunya SPSI datetime JKK float(2) JHT float(2) JKM float(2) JPK-Lajang float(2) PHK Karyawan JPK-Kawin float(2) ID PHK int <pk> ID_Karyawan int <fk> Tgl PHK datetime Ket.PHK varchar(1000) Jml Pesangon money Tgl Pesangon datetime ID Pajak Tgl Berlakunya Pajak PTKP-Sendiri PTKP-Berkeluarga Jumlah_anak PTKP-Beranak PPh21-Ket1 PPh21-persentase1 PPh21-Ket2 PPh21-persentase2 PPh21-Ket3 PPh21-persentase3 PPh21-Ket4 PPh21-persentase4 int <pk> datetime money money int money varchar(50) float(2) varchar(50) float(2) varchar(50) float(2) varchar(50) float(2) • The new computerized attendance system can enhance the time efficiency to keep the data, this is due to the data directly kept in the database, so that the payroll calculation process and the furlough can be done faster. • The old manual way of listing the staffs, by using this new application the system became automatic and the calculation process became easier. • The new application may overcome the flaw system and data losing that usually caused by human error, this is due to the new application has a backup facility. All of the staffs’ data in the database can be backup become one practical backup file. • This application makes the reports' making process easier and faster • From the questionnaire result about the system trial, in terms of layout and easiness in using the application has result for 78%,in terms of accurateness and speed of the application has 68% in result, in terms of appropriateness of the application has 82% in result. In conclusion, based on those percentage, this new application has fulfill the company needs’ about the system. Besides, it is also user-friendly. However, there are several drawbacks that need to be fixed further. • To develop user interface and its standard reports, also increase the data complexity further about HRD in a company. • Improve user-friendly program.