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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Education and Learning (EduLearn) Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Pengabdian UntukMu NegeRI Jurnal Karinov Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Mandiri Journal of International Conference Proceedings Ekuitas Jurnal Pnedidikan Ekonomi
Ria Zulkha Ermayda
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Pendidikan Akuntansi (JPAK)

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Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur) Ria Zulkha Ermayda; Dhika Maha Putri; Dwi Narullia
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n1.p25-31

Abstract

One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.
Co-Authors Aulia Azzardina Dewi Noor Fatikhah Dewi Noor Fatikhah R. Dwi Narullia Muhammad Muhammad Nanda, Hanjar Ikrima Nujmatul Laily Putri, Dhika Maha Rizky Firmansyah Septy Nur Sulistyawati Sheila Febriani Putri, Sheila Febriani Siti Mariyah