SISTEM INFORMASI AKUNTANSI SIKLUS SDM DAN PENGAJIAN

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

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