MEKANISME PEMBAYARAN GAJI PEGAWAI PADA DINAS KESEHATAN PALEMBANG

AYIDAN, RAHMADO AL and Aspahani, Aspahani (2025) MEKANISME PEMBAYARAN GAJI PEGAWAI PADA DINAS KESEHATAN PALEMBANG. Diploma thesis, Sriwijaya University.

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Abstract

This study explores the payroll mechanism for employees at the Palembang City Health Office, particularly in the context of implementing accounting information systems in the public sector. The payroll process is generally structured, starting from the collection of required documents, data entry, and ending with the disbursement of salaries directly into each employee’s bank account. However, several challenges persist, notably data entry errors in the TASPEN and CoreTax systems, which can lead to inaccuracies in salary amount s and tax deductions. The simultaneous use of manual tools like Excel alongside digital systems also contributes to inefficiencies in the process. Moreover, the research emphasizes the importance of strong coordination among the key stakeholders involved, including treasurers, payroll teams, and the Regional Financial and Asset Management Agency (BPKAD), to ensure smooth payroll operations. Delays in the preparation of salary lists still occur, mainly due to human error and technical issues within the systems. Therefore, there is a pressing need to strengthen internal controls and leverage more advanced, integrated technologies to enhance the accuracy and efficiency of payroll management. The findings of this study are expected to provide valuable input for the Palembang City Health Office to improve its payroll system, making it more transparent, accurate, and timely in the future.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	pembayaran gaji,proses transfer gaji, penyaluran gaji pegawai
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Rahmado al ayidan
Date Deposited:	12 Aug 2025 04:05
Last Modified:	12 Aug 2025 04:05
URI:	http://repository.unsri.ac.id/id/eprint/182680

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