Penerapan Sistem Informasi Akuntasi Penggajian dan Pengupahan Karyawan pada PT.TSM Surabaya
DOI:
https://doi.org/10.30640/jumma45.v4i1.4974Keywords:
Employee compensation, Financial management, PT. TSM, Surabaya, Wage accountingAbstract
This research is a qualitative study that utilizes both primary and secondary data sources. It was conducted at PT. TSM in Surabaya, a company engaged in buying and selling car spare parts. The primary aim of this research is to examine the application of the employee payroll and wage accounting information system at PT. TSM Surabaya. The results of this study indicate that the company’s method of calculating salaries and wages for employees still does not utilize an effective accounting system, which is not aligned with established theories. Additionally, the company relies on manual salary calculations, which creates inefficiencies and errors in the payroll process. The absence of a computerized payroll system highlights a significant gap in the company's operational processes. This manual approach poses challenges in terms of accuracy, speed, and transparency, which could potentially affect employee satisfaction and overall business performance. The research further reveals that the company has not yet implemented automated or integrated payroll systems that could improve the accuracy and efficiency of the payroll process. In conclusion, this study suggests the need for PT. TSM Surabaya to adopt an automated payroll system, in line with industry standards, to enhance operational efficiency, minimize human errors, and ensure timely and accurate employee compensation. This could help the company stay competitive and improve its financial management practices.
References
payroll. Talenta.co. Retrieved from https://www.talenta.co/blog/kesalahan-penggajian-jika-tidak-andalkan-software-payroll
Aziz Sholeh, A., Abdul, et al. (2024). Kompensasi terhadap motivasi kerja karyawan pada PT. Insolent Raya di Surabaya. Journal of Management and Creative Business, 2(1), 82-96. https://doi.org/10.30640/jmcbus.v2i1.2069
Dewi, R., Zuhro, D., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142-160. https://doi.org/10.61132/ijems.v1i3.131
Enny Istanti, B. K., & I. N. (2020). Implementasi harga, kualitas pelayanan, dan pembelian berulang pada penjualan produk gamis Afifathin. Ekonomika 45, 8(1), 1-10. https://doi.org/10.30640/ekonomika45.v8i1.180
Firdaus, F., Fikri, et al. (2021). Kualitas produk dan promosi dalam mempengaruhi keputusan konsumen menggunakan jasa penyewaan produk alat berat. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 76-82. https://doi.org/10.55606/jaem.v1i3.28
Istanti, E., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142-160. https://doi.org/10.61132/ijems.v1i3.131
Iwa Soemantri, A., et al. (2020). Entrepreneurship orientation strategy, market orientation and its effect on business performance in MSMEs. Jurnal EKSPEKTRA Unitomo, 4(1), 1-10. https://doi.org/10.25139/ekt.v4i1.2163
Kristiawati, et al. (2019). Citra merek persepsi harga dan nilai pelanggan terhadap keputusan pembelian pada mini market Indomaret Lontar Surabaya. Jurnal Ilmu Ekonomi dan Manajemen (JMM 17), 6(2), 27-36. https://doi.org/10.30996/jmm.v6i02.2994
Kumala Dewi, I., et al. (2022). Peningkatan kinerja UMKM melalui pengelolaan keuangan. Jurnal Ekonomi Akuntansi, 7(1), 23-36. https://doi.org/10.30996/jea17.v7i01.6551
Mahjudin, et al. (2025). Analysis of credit marketing strategy, lending procedures, and service quality on customer satisfaction of rural banks. Jurnal Ilmiah Manajemen Kesatuan, 13(4), 2659-2672. https://doi.org/10.37641/jimkes.v13i4.3296
Pramono Budi, I., Istanti, E., Daengs GS, Achmad, Syafi'i, Bramastyo, KN, RM. (2023). Impact of social media marketing and brand awareness on purchase intention in coffee shop culinary in Surabaya. International Journal of Entrepreneurship and Business Development, 5(6), 968-977. https://doi.org/10.29138/ijebd.v6i5.2367
Rina Dewi, et al. (2020). Internal factor effects in forming the success of small businesses. Jurnal SINERGI UNITOMO, 10(1), 13-21. https://doi.org/10.25139/sng.v10i1.1463
Salim Gazali, et al. (2024). Ikan Nomei, Merdeka Belajar Kampus Merdeka. 1-98.
Sutopo, et al. (2021). Peranan prinsip konsistensi dalam metode pengakuan pendapatan terhadap laporan laba rugi pada PT. INDO ZINC DIECASTING di Gresik. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 83-92. https://doi.org/10.55606/jaem.v1i3.33
Zuhro, D., et al. (2024). Impact of measurement of service quality using the SERVQUAL method. Digital Innovation: International Journal of Management, 1(3), 94-114. https://doi.org/10.61132/digitalinnovation.v1i3.34
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
