Sistem Akuntansi Penggajian dan Pengupahan PT Rembang Bangun Persada Serta Dilema Pembayarannya

Salsabila, Adinda Shafira (2021) Sistem Akuntansi Penggajian dan Pengupahan PT Rembang Bangun Persada Serta Dilema Pembayarannya. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

In the last two years, the problem with the payroll and wages system for PT Rembang Bangun Persada employees was the salaries and wages paid by financial management were considered insufficient. It can be seen from a series of transactions that force the company to borrow money from the parent company to pay the salaries and wages of field workers. The obstacle that occurred in the last two years in paying debts to the parent company was the business of PT Rembang Bangun Persada was slack and resulted in a lack of company income. The action they take to solve the problem is borrowing funds from the bank using the Working Capital Credit (KMK) method and conducting a tender in order to get more income. If the company suffers a loss, work termination will be happened. Therefore, increasing sales, expanding the marketing scope of the company's products, and promoting more broadly in the procurement of tenders are carried out to minimize borrowing funds to the parent company. Payroll and wages systems look not good. This happened because the company borrowed funds from the parent company to pay salaries and wages of field employees. PT Rembang Bangun Persada in the last two years cannot stop borrowing funds from the parent company because (1) There are problems in paying debts, (2) There is no solution, and (3) Company losses happened.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: ADINDA SHAFIRA SALSABILA
Date Deposited: 20 Nov 2021 22:53
Last Modified: 20 Nov 2021 22:53
URI: http://eprints.perbanas.ac.id/id/eprint/8325

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