ANALISIS PERENCANAAN DAN PENGENDALIAN ATAS...
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ANALISIS PERENCANAAN DAN PENGENDALIAN ATAS PENGGAJIAN DAN PENGUPAHAN PADA C V . BUMI ANUGRAH MANDIRI
PALEMBANG
O L E H :
NAMA : G E B I L Y D U A R I E S T A
NIM : 22 2009 125
UNIVERSITAS hlUIIAMMADIYAH PALEMBANG F A K U L T A S EKONOMI
2014
S K R I P S I
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ANALISIS PERENCANAAN DAN PENGENDALIAN ATAS PENGGAJIAN DAN PENGUPAHAN PADA C V . BUMI ANUGRAH MANDIRI
P A L E M B A N G
S K R I P S I
Uatuk memenuhi Salah Satu Persyaratan Mcmperolefa Gdar Sarf ana EJmnomi
O L E H :
NAMA : G E B I L Y D I A A R I E S T A
NIM : 22 2009 125
UNIVERSITAS MUHANfMADIYAH PALEAIBANG F A K U L T A S E K O N O M I
2014
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PERNVATAAN BEBAS PLAGIAT
S a y a y a n g b e r t a n d a t a n g a n d i b a w a h i n i :
N a m a G e b i L y d i a A r i e s t a
N i m 2 2 2 0 0 9 1 2 5
P r o g r a m S t u d y : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g i d t - s u n g g u h d a n
t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p i a k a n k a r y a o r a n g l a i n .
A p a b i l a d i k e m u d i a n h a r i l e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r . m a k a s a y a
s a n g g u p m e n e r i m a s a n k s i a p a p u n s e s u a i p e r a t u r a n y a n g b e r l a k u .
P a l e m b a n g , , P e n u l i s
••••• •
Gebi Lydia Ariesta
iii
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Faknltas Ekonomi Univenitmi Mnhammadiyab
Palembang
TANPA PENGESAHAN SKRIPSI
Jndnl ANAUSIS PERENCANAAN DAN PENGENDALIAN ATAS PENGGAJIAN DAN PENGUPAHAN PADA CV. B U M I ANUGRAH MANDIRI PALEMBANG
Nama NIM Fakultas Program Studi Mate Koliah Pokok
: Gebi Lydia Ariesta : 22 2009 125 : Ekonomi : Akuntansi : Sistem Pengendalian Manajemen
Diterima dan Disyahkan Pada tanggal JanWari 2014
NIDN/NBM: 0224017201
Mengetahui Dekan
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Motto dan PenembahaD
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PRAKATA
A l h a m d u l i l l a h i r o b b i l a T a m i n , s e g a l a p u j i d a n s y u k u r p e n u l i s u c a p k a n a t a s
k e h a d i r a t A l l a h S W T , k a r e n a a t a s R a h m a t d a n H i d a y a h - N y a p e n u l i s d a p a t
m e n y e l e s a i k a n s k r i p s i i n i d e n g a n j u d u l " A N A L I S I S P E R E N C A N A A N D A N
P E N G E N D A L I A N A T A S P E N G G A J I A N D A N P E N G U P A H A N P A D A C V .
B U M I A N U G R A H M A N D I R I P A L E M B A N G " .
C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g m e r u p a k a n p e r u s a h a a n y a n g
b e r g e r a k d i b i d a n g m c v h a i u c a l , e l e c t r i c a l d a n g e n e r a l s u p l i e r s ( p e n y e d i a a l a t - a l a l
i n d u s t r i ) . D a l a m a n g g a r a n b i a y a g a j i d a n u p a h m e n u n j u k a n s e l a m a 2 t a h u n
r e a l i s a s i g a j i d a n u p a h s e l a l u m e l e b i h i a n g g a r a n y a n g s e l a l u t i d a k t e r c a p a i .
M e n g i n g a t p e n t i n g n y a a n g g a r a n b i a y a g a j i d a n u p a h , m a k a d i p e r l u k a n
p e r e n c a n a a n d a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h , s e h i n g g a a n t a r a a n g g a r a n
d e n g a n r e a l i s a s i t i d a k t e r j a d i a n g g a r a n y a n g c u k u p t i n g g i . O l e h k a r e n a i t u p e n u l i s
m e l a k u k a n p e n e l i t i a n d e n g a n j u d u l a n a l i s i s p e r e n c a n a a n d a n p e n g e n d a l i a n a t a s
p e n g g a j i a n d a n p e n g u p a h a n p a d a C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g . .
U c a p a n t e r i m a k a s i h , p e n u l i s s a m p a i k a n k e p a d a k e d u a o r a n g t u a k u
a y a h a n d a ( T r i I v a n i T e r s a n o , S . s o s ) , i b u n d a ( L i a n a w a t i ) d a n s a u d a r a - s a u d a r a k u
y a n g t e l a h m e n d o a k a n d a n m e m b e r i k a n d o r o n g a n s e m a n g a t k e p a d a p e n u l i s
s e h i n g g a p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i i n i .
P e n u l i s j u g a m e n y a m p a i k a n u c a p a n t e r i m a k a s i h k e p a d a I b u I d a Z u r a i d a h ,
H J . S . E . , A k . , M . S i y a n g t e l a h m e m b i m b i n g d a n m e m b e r i k a n p e n g a r a h a n s c n a
s a r a n - s a r a n d e n g a n t u l u s d a n i k h l a s d a l a m m e n y e l e s a i k a n s k r i p s i i n i . S c l a i n i t u .
d i s a m p a i k a n j u g a u c a p a n t e r i m a k a s i h k e p a d a p i h a k - p i h a k y a n g t e l a h
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m e n g i z i n k a n d a n m e m b a n t u p e n u l i s d a i a m p e n y e l e s a i a n s t u d i d i F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g :
1 . B a p a k H . M . I d r i s , S . E . , M . S i s e l a k u R e k t o r U n i v e r s i t a s M u h a m m a d i y a h
P a l e m b a n g b e s e r t a s t a f d a n k a r y a w a n / k a r y a w a t i .
2 . B a p a k M . T a u f i q S y a m s u d d i n , A i m , S . E . , A k , M . S i s e l a k u D e k a n F a k u l t a s
E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
3 . I b u R o s a l i n a G h a z a l i , S . E . , A k . , M . S i s e l a k u k e t u a J u r u s a n E k o n o m i
A k u n t a n s i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
4 . P e m b i m b i n g A k a d e m i k
5 . B a p a k d a n I b u D o s e n s e r t a s t a f p e n g a j a r F a k u l t a s E k o n o m i U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g .
6 . P i m p i n a n b e s e r t a s t a f d a n k a r y a w a n / k a r y a w a t i C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g .
7 . A d i k - a d i k k u t e r c i n t a , R i z k i D w i S a f l t r i d a n M . R i d h o A l f a r i z i
8 . I n s p i r a s i k u ( t e r s a y a n g ) y a n g m e n d o r o n g s e m a n g a t k u
9 . T e m a n - t e m a n t e r b a i k k u d a n r e k a n - r e k a n s e p e r j u a n g a n y a n g t i d a k d a p a t
s a y a s e b u t k a n s a t u p e r s a t u .
1 0 . K e p a d a s e m u a p i h a k y a n g t i d a k d a p a t d i s e b u t k a n s a t u p e r s a t u .
S e m o g a A l l a h S W T m e m b a l a s b u d i b a i k k a l i a n , a k h i m y a d e n g a n s e g a l a
k e r e n d a h a n h a t i p e n u l i s m e n g u c a p k a n t e r i m a k a s i h a t a s s e m u a p i h a k y a n g t e l a h
m e m b a n t u p e n u l i s d a l a m m e n y e l e s a i k a n s k r i p s i i n i .
P a l e m b a n g , D e s e m b e r 201 .3
P e n u l i s
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DAFTAR ISI
HALAMAN JUDUL „ i
HALAMAN BEBAS PLAGIAT iii
HALAMAN PENGESAHAN iv
HALAMAN PERSEMBAHAN DAN MOTTO v
HALAMAN PRAKATA vi
HALAMAN DAFTAR ISI ix
HALAMAN DAFTAR T A B E L xii
HALAMAN DAFTAR GAMBAR xiii
HALAMAN DAFTAR LAMPIRAN xiv
ABSTRACK xv
BAB IPENDAHULUAN
A . T a t a r B e l a k a n g 1 B. P e r u m u s a n M a s a l a h 5 C. T u j u a n P e n e l i t i a n 5 D . M a n f a a t P e n e l i t i a n 5
BAB I I KAJIAN PUSTAKA
A . P e n e l i t i a n S e b e l u m n y a 6 B . L a n d a s a n T e o r i 7
1 . P e n g e r t i a n G a j i d a n U p a h 7 2 . P e r e n c a n a a n B i a y a G a j i d a n U p a h 7
a. P e n g e r t i a n p e r e n c a n a a n b i a y a g a j i d a n u p a h 7 b . T u j u a n p e r e n c a n a a n b i a y a 8 c. A l a t p e r e n c a n a a n g a j i d a n u p a h 8
3 . P e n g e n d a l i a n b i a y a G a j i d a n U p a h 11 a. P e n g e r t i a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h 11 b . T u j u a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h 11
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c. A l a t y a n g d i g u n a k a n d a l a m p e n g e n d a l i a n b i a y a g a j i d a n u p a h 1 2
4 . U p a h M i n i m u m 15 5 . S i s t e m A k u n t a n s i G a j i d a n U p a h 1 6
a . P e n g e r t i a n s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n 1 6
b . T u j u a n s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u a p a h a n 1 7
c . C a t a t a n a k u n t a n s i y a n g d i g u n a k a n 1 8 d . F u n g s i y a n g t e r k a i t d a l a m g a j i d a n u p a h 1 9 e. P r o s e d u r - p r o s e d u r a k u n t a n s i
p e n g g a j i a n d a n p e n g u p a h a n 2 2
BAB III METt>l)E PENELITIAN
A . J c n i s P e n e l i t i a n 2 6 B . T e m p a l P e n e l i t i a n 2 6 C . O p e r a s i o n a l i s a s i v a r i a b e i 2 7 D . D a t a y a n g D i g u n a k a n 2 8 E . T e k n i k P e n g u m p u l a n D a t a 2 8 F . A n a l i s i s D a t a d a n T e k n i k A n a l i s i s 2 9
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
A . H a s i l P e n e l i t i a n 3 T 1 . G a m b a r a n U m u m P e r u s a h a a n 3 1
a. S e j a r a h s i n g k a t P e r u s a h a a n 3 1 b . V i s i d a n M i s i p e r u s a h a a n 3 3 c. S t r u k t u r p e r u s a h a a n 3 4 d . T u g a s d a n W e w e n a n g 3 6
2 . G a j i d a n U p a h y a n g B e r l a k u P a d a C V . B u m i A n u g r a h M a n d i r i P a l c m b a n g 3 9
B . P c m b a h a s a n 4 1 1 . A n a l i s i s t e r h a d a p P e r e n c a n a a n 4 1
a. p e n y u s u n a n a n g g a r a n g a j i d a n u p a h 4 1 b . k e b i j a k a n p e m e r i n t a h 4 4
2 . A n a l i s i s t e r h a d a p P e n g e n d a l i a n B i a y a G a j i d a n U p a h 4 4
a. D o k u m e n p e n d u k u n g p e r u b a h a n g a j i d a n u p a h 4 6
b . K a r t u j a m h a d i r 4 7 3 . D a f t a r G a j i d a n U p a h 4 8
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BAB V SIMPULAN DAN SARAN A. Simpulan
4 9
B. Saran 5 0
DAFTAR PUSTAKA
LAMPIRAN
X
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DAFTAR T A B E L
l a b e l L I A n g g a r a n d a n r e a l i s a s i g a j i d a n u p a h C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g 5
T u b e ! 1.2 O p e r a s i o n a l i s a s i V a r i a b e i 2 9
T a b e l I I . 1 A n g g a r a n d a n r e a l i s a s i g a j i d a n u p a h C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g 5 9
X I
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D A F I A R G A M B A R
G a m b a r S t u k t u r O r g a n i s a s i C V . B u m i A n u g r a h M a n d i r i P a l c m b a n g
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DAFTAR LAMPIRAN
L a m p i r a n 1 : J a d w a l P e n e l i t i a n
L a m p i r a n 2 : S u r a t P e m y a t a a n S e l e s a i M e l a k u k a n R i s e t
L a m p i r a n 3 : S e r t i f i k a t M e m b a c a d a n M e n g h a f a l A L Q u r a n ( s u r a t p e n d e k )
I . u m p i r a n 4 : S e r t i f i k a t T e s T O E F L
I . a m p i r a n 5 : F o t o C o p y K a r t u A k t i v i t a s B i m b i n g a n S k r i p s i
L a m p i n n b : B i o d a t a P e n u l i s
L a m p i r a n 7 : B e r i t a a c a r a s e m i n a r u s u l a n p e n e l i t i a n
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ABSTRAK
G e b i L y d i a A r i e s t a / 2 2 2 0 0 9 1 2 5 / 2 0 1 3 / " A n a l i s i s P e r e n c a n a a n d a n P e n g e n d a l i a n a t a s P e n g g a j i a n d a n P e n g u p a h a n p a d a C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g .
P e r u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h B a g a i m a n a k a h p e r e n c a n a a n d a n p e n g e n d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a C V . B u m i A n u g n i h M a n d i r i P a l e m b a n g . T u j u a n d a r i p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i p e r e n c a n a a n d a n p e n g e n d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a C V . B u m i A n u g r a h M a n d i r i P a l c m b a n g . P e n e l i t i a n i n i b e r m a n f a a t b a g i p e n u l i s , b a g i C V . B v n n i A n u g r a h M a n d i r i P a l e m b a n g d a n b a g i a l m a m a t e r .
P e n e l i t i a n i n i t e r m a s u k p e n e l i t i a n d e s k r i p t i f y a i t u p e n e l i t i a n y a n g m a n a p e n e l i t i a n i n i b e r t U j u a n u n t v i k m e n g e t a h u i p r o s e d u r p e r e n c a n a a n d a n p e n g c d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g . O p e r a s i o n a l i s a s i v a r i a b e i y a n g d i g u n a k a n a d a l a h p r o s e d u r p e r e n c a n a a n d a n p r o s e d u r p e n g e n d a l i a n b i a y a g a j i d a n u p a h . D a t a y a n g d i g u n a k a n a d a l a h t e h n i k w a w a n c a r a d a n d o k u m e n t a s i . A n a l i s i s d a t a d a n t e h n i k a n a l i s i s y a n g d i g u n a k a n a d a l a h m e t o d e a n a l i s i s k u a n t i t a t i f .
H a s i l a n a l i s i s m e n u n j u k a n b a h w a d a l a m p e m e r i k s a a n y a n g d i l a k u k a n o l e h C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g d a l a m a n g g a r a n d a n r e a l i s a s i g a j i d a n u p a h m a s i h a d a p e r b e d a a n a n t a r a a n g g a r a n d a n r e a l i s a s i , h a l i n i d i s e b a b k a n o l e h r e a l i s a s i g a j i d a n u p a h s e l a m a d u a t a h u n m e n i n g k a t , s e h i n g a a n g g a r a n y a n g d i b u a t s e l a l u t i d a k t e r c a p a i .
K a t a k u n c i : p e r e n c a n a a n d a n p e n g e n d a l i a n a t a s g a j i d a n u p a h
x i v
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BAB 111
Metode Penelitian
a. Jcnis penelitian
S u g i o n o ( 2 0 0 9 : 1 0 ) , j e n i s p e n e l i t i a n j i k a d i t i n j a u d a r i t i n g k a t
e k p l a n a s i n y a t e r b a g i m e n j a d i t i g a y a i t u :
1 ) P e n e l i t i a n D e s k r i p t i f
P e n e l i t i a n d e s k r i p t i f a d a l a h p e n e l i t i a n y a n g d i l a k u k a n u n t u k
m e n g e t a h u i n i l a i v a r i a b e i m a n d i r i , b a i k s a t u v a r i a b e i a t a u l e b i h (
i n d e p e n d e n t ) t a n p a p e r b a n d m g a n a t a u m e n g h u b u n g k a n v a r i a b e i l a i n .
2 ) P e n e l i t i a n K o m p a r a t i f
P e n e l i t i a n k o m p e r a t i f a d a l a h p e n e l i t i a n y a n g b e r s i f a t m e m b a n d i n g k a n ,
p e n e l i t i a n i n i m e m b a n d i n g k a n a n t a r a s u a t u v a r i a b e i d e n g a n b e b e r a p a
s a m p e l a t a u d a l a m s t r u k t u r y a n g b e r b e d a
3 ) P e n e l i t i a n a s o s i a t i f
P e n e l i t i a n a s o s i a t i f a d a l a h p e n e l i t i a n y a n g b e r t u j u a n u n t u k m e n g e t a h u i
a n t a r a d u a v a r i a b e i a t a u l e b i h
P e n e l i t i a n i n i m e n g g u n a k a n j e n i s p e n e l i t i a n d e s k r i p t i f y a n g m a n a
p e n e l i t i a n i n i b e r t u j u a n u n t u k m e n g e t a h u i p e r e n c a n a a n d a n p e n g e n d a l i a n
a t a s p e n g g a j i a n d a n p e n g u p a h a n
b. Tempat Penelitian
P e n e l i t i a n i n i d i l a k u k a n d a l a m C V B u m i A n u g r a h M a n d i r i
P a l e m b a n g y a n g b e r a l a m a t : J l . C e n g k e h I V b l o k M N o . l b k o m p . P u s r i
s a k o P a l e m b a n g .
2 6
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2 7
c. Operasionalisasi Vanabel
O p e r a s i o n a l i s a s i v a r i a b e i d a l a m p e n e l i t i a n i n i b e r t u j u a n a g a r d a p a t
m e n c a p a i s u a t u a l a t u k u r y a n g s e s u a i d e n g a n h a k i k a t v a r i a b e i y a n g s u d a h
d i d e f i n i s i k a n k o n s e p n y a , m a k a p e n e l i t i m e m a s u k a n p r o s e s a t a u o p e r a s i o n a l
a l a t u k u r y a n g a k a n d i g u n a k a n o l e h v a r i a b e i y a n g d i t e l i t i .
O p e r a s i o n a l i s a s i v a r i a b e i d a l a m p e n e l i t i a n i n i a d a l a h s e b a g a i b e r i k u t :
Tabel 1.2
Operasionalisasi Variabei
N o V a n a b e l D e f i n i s i I n d i k a t o r
1 P e r e n c a n a a n S u a t u c a r a / a l a t y a n g d i g u n a k a n 1 ) p e n y u s u n a n
p e n g g a j i a n d a n u n t u k m e n c a p a i t u j u a n y a n g a n g g a r a n g a j i d a n
p e n g u p a h a n . t e l a h d i t e t a p k a n o l e h u p a h
p e r u s a h a a n d a l a m h a l u p a h d a n 2 ) k e b i j a k a n
g a j i k a r y a w a n p e m e r i n t a h
2 P e n g e n d a l i a n S u a t u u p a y a p e r u s a h a a n i m t u k 1 ) d o k u m e n
p e n g g a j i a n d a n m e n g c n d a l i k a n a k t i v i t a s p e n d u k u n g g a j i
p e n g u p a h a n t e r h a d a p r e n c a n a y a n g t e l a h d a n u p a h
d i t e t a p k a n p e r u s a h a a n d a l a m 2 ) k a r t u j a m h a d i r
h a l g a j i d a n u p a h a g a r t u j u a n 3 ) d a f t a r g a j i d a n
d a p a t d i c a p a i u p a h
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Data yang di gunakan
M e n u r u t S y a h i r m a n d a n U m i y a t i ( 2 0 0 9 : 1 0 3 ) b e r d a s a r k a n c a r a
m e m p e r o l e h n y a , d a t a d a p a t d i b a g i d a l a m :
1. Data primer
D a t a y a n g d i k u m p u l k a n d a n d i o l a h s e n d i r i o l e h s u a t u o r g a n i s a s i a t a u
p e r s e o r a n g a n l a n g s u n g d a r i o b j e k n y a .
2. Data Sekunder
D a t a y a n g d i p e r o l r h d a l a m b e n t u k y a n g s u d a h d i k u m p u l k a n d a n d i o U i h
p i h a k l a i n , b i a s a n y a s u d a h b e n t u k p u b l i k a s i .
D a t a y a n g d i p e r l u k a n d a l a m p e n e l i t i a n i n i a d a l a h d a t a p r i m e r , y a n g
t e r d i r i d a r i :
a. S e j a r a h s i n g k a t p e r u s a h a a n
b . D a t a a n g g a r a n g a j i d a n u p a h t a h u n 2 0 0 9 - 2 0 1 1
c . P r o s e d u r p e n g g a j i a n •
d. P r o s e d u r p e n g u p a h a n
Teknik Pengumpulan Data
M e n u r u t S y a h i r m a n d a n U m i y a t i ( 2 0 0 9 : 1 0 6 ) t e k n i k p e n g u m p u l a n
d a t a t e r d i r i d a r i
I . O b s e r v a s i , a d a l a h s u a t u c a r a y a n g d i g u n a k a n o l e h p e n e l i t i u n t u k
m e n d a p a t k a n d a t a ( i n f o r m a s i ) y a n g m e r u p a k a n t i n g k a h l a k u
n o n v e r b a l d a r i r c s p o n d e n d e n g a n t u j u a n u n t u k m e m p e r o l e h d a t a
y a n g d a p a t m e n j e l . - L s k a n d a n m e n j a w a b p e r m a s a l a h a n p e n e l i t i a n .
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30
b ) A n a l i s i s K u a l i t a t i f
A n a l i s i s y a n g d i l a k u k a n j i k a d a t a y a n g d i k u m p u l k a n h a n y a s e d i k i t ,
b e r s i f a t m o n o g r a f i s a t a u b c r w u j u d k a s u s - k a s u s s e h i n g g a t i d a k d a p a t
d i s u s u n k e d a l a m s u a t u s t r u k t u r k l a s i f a t o r .
A n a l i s i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h a n a l i s i s
k u a l i t a t i f y a n g d e n g a n c a r a m e n j e l a s k a n p e n g g a j i a n d a n p e n g u p a h a n p a d a
C V B u m i A n u g r a h M a n d i r i P a l e m b a n g d a n t e o r i - t e o r i m e n g e n a i p e n g g a j i a n
d a n p e n g u p a h a n . T e k n i k a n a l i s i s y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i
d e n g a n u r a i a n p e n j c l a s a n m e n g e n a i p e r e n c a n a a n d a n p e n g e n d a l i a n , s e r t a
m e n g u m p u l k a n , m e n c a t a t , d a n m e n y u s u n s e r t a m e n g a n a l i s i s d a r i p e n y a j i a n
d a t a y a n g d i p e r o l e h d a r i C V B u m i A n u g r a h M a n d i r i P a l e m b a n g .
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ABSTRACK
Gebi Lydia Ariesta / 22 2009 125 / 2013 / " The Analysis of the Payroll and Wage Planning and Control of CV. Bumi Anugrah Mandiri Palembang.
The problem of this study was How the Payroll and Wage Planning and Control of CV. Bumi Anugrah Mandiri Palembang was. The objective of this study was to Jind out the payroll and wage planning and control of CV. Bumi Anugrah Mandiri Palembang. The significances of this study where of the writer, CV. Bumi Anugrah Mandiri Palembang, and almamater
This study used descriptive research, o study conducted to find out the procedures of the Payroll and wage Planning and Control of CV. Bumi Anugrah Mandiri Talcmhhmg. The operational variables were the Planning and Control of the I'aynill and wage. The data used in the study was primary data. Techniques for collecting the data were using interviews and documentation. Data analysis and analytical technique were using qualitative analysis.
The result showed that in the investigation conducted by CV. Bumi Anugrah Mandiri Palembang, the budget and the realization of payroll and wage were different. This is due to the realization of payroll and wages during two years budget increases so made is not achieved
Keywords: planning and contrail of payroll and wage
X V
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BAB 1
PENDAHULUAN
A. Latar Belakang
P e n i s a h a a n s a a t d i d i r i k a n p a d a u m u m n y a m e m i l i k i l u j u a n u n t u k
m e m p e r o l e h l a b a s e o p t i m a l m u n g k i n a t a s h a s i l u s a h a y a n g d i j a l a n k a n .
P e r u s a h a a n d a p a t m e n g u k u r s e j a u h m a n a h a s i l y a n g t e l a h d i p e r o l e h
b e r d a s a r k a n l a b a a t a s h a s i l u s a h a y a n g d i j a l a n k a m i y a . L a b a y a n g d i h a ^ i l L i n
o l e h p c n i s a h ; i a n s e c a r a b e r k e s i n a m b u n g a n a k a n m e m b a n t u s e m a k i n
b e r k e m b a n g n y a s u a t u p e r u s a h a a n .
P e s a t n y a p e r k e m b a n g a n d i d a l a m s u a t u p e r u s a h a a n , m a k a s e m a k i n
b a n y a k t e n a g a k e r j a b e r k u a l i t a s y a n g d i h a r a p k a n m a m p u m e n u n j a n g a k t i v i t a s
p e r u s a h a a n d a l a m m e n c a p a i t u j u a n n y a . U n t u k m e m e n u h i k e b u t u h a n a k a n
t e n a g a k e r j a i n i , b a n y a k u s a h a y a n g d i l a k u k a n s u a t u p e r u s a h a a n u n t u k m e n a r i k
t e n a g a k e r j a y a n g m e m e n u h i p e r s y a r a t a n a t a u u n t u k m e n g i s i p o s i s i k o s o n g d i
p e r u s a h a a n . N a m u n , a k a n s u l i t b a g i p e r u s a h a a n u n t u k m e n d a p a t k a n t e n a g a
k e r j a y a n g s e s u a i d e n g a n k u a i i f i k a s i y a n g d i i n g i n k a n o l e h p e r u . s a h a a n .
P e r h a l i a n p a d a k e s e j a h t c r a a n t e n a g a k e r j a m e l a l u i g a j i d a n u p . r h y a n g
k o m p e t i t i f d e n g a n p e r u s a h a a n l a i n m e r u p a k a n s a l a h s a t u h a l y a n g d a p a t
m e n j a d i p c r t i m b a n g a n c a l o n t e n a g a k e i j a u n t u k m e n g i s i p o s i s i k o s o n g p a d a
p e r u s a h a a n . I l a l i n i j u g a d a p a t m e m p e r m u d a h p e r u s a h a a n d a l a m m e r e k a i l
t e n a g a k e r j a y a n g m e m e n u h i s y a r a l d a n k u a i i f i k a s i y a n g d i i n g i n k a n .
I
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2
G a j i d a n u p a h s e b e n a m y a b u k a n l a h f a k t o r u t a m a y a n g m e m p e n g a r u h i
t i n g k a t k e g a i r a h a n k e r j a . D a l a m k e n y a t a a n n y a m a s i h s e r i n g l e r i i h a t b a h w a
s e l a m a g a j i d a n u p a h b e l u m d i r a s a k a n c u k u p a t a u l a y a k , m a k a g a j i d a n u p a h
a k a n t e t a p d i a n g g a p s e b a g a i f a k t o r y a n g d a p a t m e n u r u n k a n k e g a i r a h a n k e r j a
d a n m e n i m b u l k a n k e r e s a h a n .
K e b i j a k a n m e n g e n a i p e n g g a j i a n d a n p e n g u p a h a n y a n g b a i k h a r u s m e l i h a t
b a n y a k h a l d i d a l a m n y a , t i d a k h n n y a p a d a p e r e k r u t a n t e n a g a k e r j a s a j a , t e t a p i
j u g a k e b i j a k a n m e n g e n a i k e n a i k a n p a n g k a t a t a u p r o m o s i . K e b i j a k a n
p e n g g a j i a n d a n p e n g u p a h a n y a n g b a l k h a r u s m e n j a m i n p u l a b a h w a b e s a m y a
g a j i d a n u p a h t i a p - t i a p p e k e r j a d i d a s a r k a n p a d a n i l a i ( h a r g a ) p e k e r j a a n i t u .
M e n u r u t M u l y a d i ( 2 0 0 8 : 3 7 3 ) m e n y a t a k a n b a h w a : p e n g g a j i a n u m u m n y a
m e r u p a k a n p e m b a y a r a n a t a s p e n y e r a h a n j a s a y a n g d i l a k u k a n o l e h k a r y a w a n
y a n g m e m p u n y a i j e n j a n g j a b a t a n m a n a g e r y a n g d i b a y a r k a n s e t i a p b u l a n n y a ,
s e d a n g k a n p e n g u p a h a n u m u m n y a m e m p a k a n p c m b a y a r a n a t a s p e n y e r a h a n j a s a
y a n g d i l a k u k a n o l e h k a r y a w a n p e l a k s a n a ( b u r u h ) d i b a y a r b e r d a s a r k a n h a r i ,
j a m , a t a u j u m l a h s a t u a n p r o d u k y a n g d i h a s i l k a n . K a r y a w a n p a d a u m u m n y a
t i d a k m e n e r i m a s u a t u b o n u s a t a s p e k e r j a a n t a m b a h a n n y a , s e d a n g k a n k a r y a w a n
p e l a k s a n a ( b u r u h ) y a n g m e n e r i m a u p a h d a p a t m e n i n g k a t k a n p e n g h a s i l a n
d e n g a n c a r a m e n a m b a h j a m k e r j a n y a .
C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g m e m i l i k i t e n a g a k e r j a 9 o r a n g
y a n g t e r d i r i d a r i M a n a g e r , S t a f M a r k e t i n g , S t a f A d m i n i s t r a s i , s u p i r , b u r u h
a n g k u t . d a n b a g i a n g u d a n g . C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g
m e r u p a k a n s a l a h s a t u p e r u s a h a a n y a n g b e r g e r a k d i b i d a n g mechanical.
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electrical, d a n general supliers ( p e n y e d i a a ! a t - a i a t i n d u s t r i s e p e r t i sparepart
generator, pasanger d a n elevator).
P e r u s a h a a n d a l a m m e m b u a t a n g g a r a n g a j i d a n u p a h d i d a s a r k a n p a d a
r e a l i s a s i a n g g a r a n t a h u n s e b e l u m n y a p a d a r e n c a n a s t r a t e g i d a n p r o g r a m k e r j a
y a n g d i t e n t u k a n u n t u k m e n c a p a i t u j u a n p e r u s a h a a n .
P e r e n c a n a a n p e n g e n d a l i a n t e r h a d a p b i a y a g a j i d a n u p a h p a d a C V . B u m i
A n u g r a h M a n d i r i P a l e m b a n g d i s u s u n o l e h b a g i a n k e u a n g a n . D a l a m p e m b u a t a n
p e r e n c a n a a n a n g g a r a n t e r s e b u t b e r d a s a r k a n p a d a k c t e t a p a n U p a h M i n i m u m
P r o v i n s i ( U M P ) , d a l a m S u r a t K e p u t u s a n ( S K ) O u b e m u r S u m a t e r a S e l a t a n
N o . 7 5 7 / K P T S / D i s n a k e r t r a n s / 2 0 1 1 t e n t a n g U M P S u m s e l 2 0 1 2 . P e m b a y a r a n
g a j i d a n u p a h p a d a p e r u s a h a a n i n i b e r d a s a r k a n g o l o n g a n .
P e n g e n d a l i a n g a j i y a n g s a a t i n i d i l a k u k a n o l e h m a n a j e m e n p e r u s a h a a n
t e r s e b u t t e r k a i t p e m b a y a r a n g a j i d a n u p a h a d a l a h d e n g a n m e n g g u n a k a n
d o k u m e n p e n d u k u n g p e m b a y a r a n g a j i d a n u p a h s e p e r t i k a r t u j a m h a d i r s e r t a
d a f t a r g a j i d a n u p a h . D a l a m k e n y a t a a n n y a , p e n g e n d a l i a n t e r h a d a p b i a y a g a j i
d a n u p a h d i p e r u s a h a a n i n i b e l u m d i l a k s a n a k a n s e c a r a o p t i m a ! k a r e n a :
B e l u m a d a n y a s i s t e m p e n c a t a t a n w a k t u y a n g b a i k ( l i d a k a d a n y a
p e n g a w a s a n t e r h a d a p a b s e n s i h a d i r k a r y a w a n ) , s e h i n g g a m c n g a k i b a t k a n
a d a n y a k a r y a w a n y a n g k e l u a r p a d a s a a t j a m k e r j a s e r t a t e r j a d i k e c u r a n g a n
d a l a m p e n c a t a t a n w a k t u h a d i r , k a r y a w a n y a n g s e h a r u s n y a t i d a k h a d i r t e t a p i
d i c a t a t h a d i r .
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4
P e r u b a h a n d a f t a r g a j i d a n u p a h t i d a k d i i k u t i d e n g a n k e t c t a p a n d a r i
p e r u s a h a a n , m e l a i n k a n h a n y a b e r u p a u c a p a n l i s a n t a n p a m e m p e r h a t i k a n s u r a t
k e p u t u s a n g a j i d a n u p a h k a r y a w a n y a n g s a h .
B e r i k u t i n i d a f t a r t a b e l a n g g a r a n d a n r e a l i s a s i p a d a C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g
T a b e l 1.1 C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g A n g g a r a n d a n R e a l i s a s i G a j i d a n U p a h
T a h u n 2 0 0 8 s / d 2 0 1 2
Tahun Anggaran
Anggaran Gaji dan Upah
Realisasi Gaji dan Upah
Selisih ( i a j i dan Upah
PcrsA ' ias^-Selisih
Gaji dan Upah
2009 Rp 163.280.000 Rp 139.080.000 Rp 24.200.000 14.82% 2010 Rp 140.660.000 Rp 151.800.000 (Rp 11.140.000) (7.9%) 2011 Rp 172.950.000 Rp 195.000.000 (Rp 22.050.000) (12,74%)
Sumber CV. Bumi Anugrah Mandiri Palcmbang 2013
• T a b e l a n g g a r a n d a n r e a l i s a s i g a j i d a n u p a h d i a t a s m c n u n j u k a n b a h w a a d a
k e t i d a k s e s u a i a n a n t a r a p e r e n c a n a a n d a n r e a l i s a s i d a l a m p e n g g a j i a n d a n
p e n g u p a h a n s e l a m a 2 t a h u n d i C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g .
R c a l i s a . s i y a n g m e l e b i h i p e r e n c a n a a n d a p a t m c n g a k i b a t k a n b c r k u r a n g n y a l a b a
y a n g d i p e r o l e h p e r u s a h a a n .
B e r d a s a r k a n u r a i a n d i a t a s , m a k a p e n u l i s t e r t a r i k m e l a k u k a n p e n e l i t i a n
d e n g a n j u d u l " A n a l i s i s P e r e n c a n a a n d a n P e n g e n d a l i a n A t a s P e n g g a j i a n d a n
P e n g u p a h a n p a d a C V . B u m i A n u g r a h M a n d i r i i ' a l c m b a n g "
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B. Perumusan Masalah
B e r d a s a r k a n u r a i a n d a r i l a t a r b e l a k a n g d i a t a s , m a k a r u m u s a n m a s a l a h
y a n g d i a j u k a n d a l a m p e n e l i t i a n i n i a d a l a h : " B a g a i m a n a k a h p e r e n c a n a a n d ' l n
p e n g e n d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a C V . B u m i A n u g r a h
M a n d i r i P a l c m b a n g ? "
C. Tujuan Penelitian
B e r d a s a r k a n m a s a l a h y a n g d i k e m u k a k a n d i a t a s , m a k a y a n g m e n j a d i
t u j u a n y a n g i n g i n d i c a p a i d a r i p e n e l i t i a n i n i a d a l a l i u n t u k n i e n g c t a h u i
p e r c n c a n a a n d a n p e n g e n d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a C V .
B u m i A n u g r a h M a n d i r i P a l e m b a n g .
D. Manfaat Penelitian
H a s i l p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e r i k a n m a n f a a t b a g i p i h a k -
p i h a k s e b a g a i b e r i k u t :
1 . B a g i P e n u l i s
D i h a r a p a k a n m e n a m b a h i l m u p e n g e t a h u a n , p e n g a l a m a n d a n w a w a s a n
t e r h a d a p b i a y a g a j i d a n u p a h k a r y a w a n d i ma . sa a k a n d a t a n g .
2 . B a g i C V . B u m i A n u g r a h M a n d i r i
M e m b e r i k a n s u m b a n g a n p e m i k i r a n y a n g b e r g u n a s e h i n g g a d a p a t d i j a d i k a n
p e r t i m b a n g a n u n t u k m e n u n j a n g k e g i a t a n p e r u s a h a a n .
3 . B a g i A l m a m a t e r
S e b a g a i b a h a n p e r t i m b a n g a n p e n t i n g b a g i p e n e l i t i y a n g s e n i p a d i n i a . s a y a n g
a k a n d a t a n g .
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BAB 11
KAJIAN PUSTAKA
A. Penelitian Sebelumnya
P e n e l i t i a n s e b e l u m n y a d i l a k u k a n o l e h S o b a t t i n y ( 2 0 1 1 ) y a n g b e r j u d u l
A n a l i s i s P e r e n c a n a a n d a n P e n g e n d a l i a n A t a s P e n g g a j i a n d a n P e n g u p a h a n
p a d a P T P e r k e b u n a n N u s a n t a r a V I I ( p e r s e r o ) d i s t r i k B a n y u a s i n P a l e m b a n g .
P e r u m u s a n m a s a l a h d a l a m p e n e l i t i a n t e r s e b u t a d a l a h a p a k a h p e r e n c a n a a n d a n
p e n g e n d a l i a n a t a s p e n g g a j i a n d a n p e n g u p a h a n t e l a h d i l a k u k a n s e c a r a e l ' e k t i l
T u j u a n d a r i p e n e l i t i a n i n i u n t u k m e n g a n a l i s i s p e r e n c a n a a n d a n p e n g e n d a l i a n
a t a s p e n g g a j i a n d a n p e n g u p a h a n p a d a P T P e r k e b u n a n N u s a n t a r a V I I
( p e r s e r o ) d i s t r i k B a n y u a s i n P a l e m b a n g , s e r t a m e n g e t a h u i b a g a i m a n a p e r a n
a k u n t a n m a n a j e m e n s e b a g a i p e n i l a i a t a u p e n g a w a s d a l a m m e l a k s a n a k a n
s i s t e m g a j i d a n u p a h d a l a m p e r u s a h a a n .
V a r i a b e i y a n g d i g u n a k a n y a i t u a n a l i s i s p e r a n a n p e r e n c a n a a n d a n
p e n g e n d a l i a n p e n g g a j i a n d a n p e n g u p a h a n . D a t a y a n g d i g u n a k a n a d a l a h d a t a
p r i m e r , t e k n i k p e n g u m p u l a n d a t a b e r u p a t e k n i k w a w a n c a r a d a n d o k u m e n t a s i .
P e r b e d a a n p e n e l i t i s e b e l u m n y a d e n g a n p e n e l i t i s e k a r a n g a d a l a h
p e n e l i t i s e b e l u m n y a p a d a P T P e r k e b u n a n N u s a n t a r a V I I ( p e r s e r o ) d i s t r i k
B a n y u a s i n P a l e m b a n g , d i m a n a p e n c a t a t a n w a k t u h a d i r m a u p u n p e n c a t a t a n
j a m k e r j a d i d a l a m p r a k t c k n y a t i d a k d i l a k s a n a k a n d e n g a n b a i k m i s a l n y a
k a r y a w a n t i d a k d i a w a s i d a l a m m e n a n d a t a n g a n i a b s e n s i w a k t u h a d i r y a n g b i s a
m e n i m b u l k a n t e r j a d i n y a m a n i p u l a s i d a t a .
6
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7
P e n e l i t i a n s e k a r a n g p a d a C V . B u m i A n u g r a h M a n d i r i P a l c m b a n g ,
b e l u m a d a n y a s i s t e m p e n c a t a t a n w a k t u y a n g b a i k , p a d a p e r u b a h a n d a f t a r
g a j i d a n u p a h t i d a k d i i k u t i d e n g a n k e t c t a p a n d a r i p e r u s a h a a n .
P a d a p e n e l i t i a n i n i t e r d a p a t d a t a d a f t a r a n g g a r a n r e a l i s a s i g a j i d a n
u p a h 3 t a h u n s e r t a i n g i n m e n g e t a h u i a p a k a h m a n a j e m e n g a j i d a n u p a h t e l a h
b e k e r j a s e o p t i m a l m u n g k i n . P e r s a m a a n p e n e l i t i a n i n i d e n g a n p e n e l i t i a n
s e b e l u m n y a a d a l a h s a m a - s a m a m e n e l i t i t e n t a n g p e r e n c a n a a n d a n
p e n g e n d a l i a n t e r h a d a p b i a y a g a j i d a n u p a h .
B. Landa.tan Teori
1. Pengertian Gaji dan Upah
M e n u r u t M u l y a d i ( 2 0 0 8 : 3 7 3 ) m e n y a t a k a n b a h w a ; p e n g g a j i a n u m u m n y a
m e r u p a k a n p e m b a y a r a n a t a s p e n y e r a h a n j a s a y a n g d i l a k u k a n o l e h
k a r y a w a n y a n g m e m p u n y a i j e n j a n g j a b a t a n m a n a j e r y a n g d i b a y a r k a n
s e t i a p b u l a n n y a , s e d a n g k a n p e n g u p a h a n u m u m n y a m e r u p a k a n
p e m b a y a r a n a t a s p e n y e r a h a n j a s a y a n g d i l a k u k a n o l e h k a r y a w a n
p e l a k s a n a ( b u r u h ) d i b a y a r b e r d a s a r k a n h a r i , j a m , a t a u j u m l a h s a t u a n
p r o d u k y a n g d i h a s i l k a n .
2. Perencanaan Biaya Gaji dan Upah
a) Pengertian Perencanaan Biaya Gaji dan Upah
M u l y a d i ( 2 0 0 8 : 3 8 7 ) P e r e n c a n a a n m e r u p a k a n s u a t u c a r a a t a u
r a n g k a i a n l a n g k a h k e g i a t a n b e r u n i t a n u n t u k m e r e n c a n a k a n k e g i a t a n
y a n g d i t e m p u h o l e h p e n i s a h a a n u n t u k m e w u j i u i k a n v i s i a t a u t u j u a n
o r g a n i s a s i .
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s
b) Tujuan Perencanaan Gaji dan Upah
D a r s o n o d a n P u r w a n t i ( 2 0 0 9 : 3 5 1 ) t u j u a n p e r e n c a n a a n a d a l a h :
1 . M e r u m u s k a n t u j u a n s e r t a s a s a r a n k e b i j a k a n a g a r s e s u a i d e n g a n v i s i
d a n m i s i y a n g d i t e t a p k a n
2 . M e r e n c a n a k a n b e r b a g a i p r o g r a m d a n k e g i a t a n u n t u k m e n c a p a i
t u j u a n o r g a n i s a s i s e r t a m e r e n c a n a k a n a l t e m a t i f s u m b e r b i a y a
3 . M e n g a l o k a s i k a n d a n a p a d a b e r b a g a i p r o g r a m d a n k e g i a t a n y a n g
t e l a h d i s u s u n
4 . M e n e n t u k a n i n d i k a t o r k i n e r j a d a n t i n g k a t p e n c a p a i a n s t r a t e g i
c) Alat Perencanaan Biaya Gaji dan Upah
1 . P e n g e r t i a n A n g g a r a n
R . A . S u p r i y o n o ( 2 0 1 0 : 2 4 ) a n g g a r a n a d a l a h s u a t u r e n c a n a
k e u a n g a n p e r i o d e y a n g d i s u s u n b e r d a s a r k a n p e r i o d e y a n g t e l a h
d i s a h k a n . A n g g a r a n budget m e r u p a k a n r e n c a n a t e r t u l i s m e n g e n a i
k e g i a t a n s u a t u o r g a n i s a s i y a n g d i n y a t a k a n s e c a r a k u a n t i t a t i f d a n
u m u m n y a d i n y a t a k a n d a l i u n s a t u a n u a n g u n t u k j a n g k a w a k t u
t e r t e n t u .
2 . T u j u a n A n g g a r a n
R . A . S u p r i y o n o ( 2 0 1 0 : 3 1 ) t u j u a n a n g g a r a n a d a l a h s e b a g a i
b e r i k u t :
a ) D i g u n a k a n s e b a g a i l a n d a s a n y u r i d i s f o r m a l d a i a m m e m i i i l i
s u m b e r d a r i i n v e s t i i s i d a n a
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b ) M e m b e r i k a n b a t a s a n a t a s j u m l a h d a n a y a n g d i c a r i d a n
d i g u n a k a n
c ) M e r i n c i s u m b e r d a n a y a n g d i c a r i m a u p u n j e n i s i n ^ ' e s t a s i d a n a
s e h i n g g a d a p a t m e m u d a h k a n p e n g a w a s a n
d) M e r a s i o n a l k a n s u m b e r d a n i n v e s t a s i d a n a a g a r d a p a t m e n c a p a i
h a s i l y a n g m a k s i m a l
e ) M e n y e m p u m a k a n r e n c a n a a g a r d a p a t m e n c a p a i h a s i l y a n g
m a k s i m a l
f ) M e n a m p u n g d a n m e n g a n a l i s i s s e r t a m e m u t u s k a n s e t i a p u s u l a n
y a n g b e r k a i t a n d e n g a n k e u a n g a n
3 . F u n g s i A n g g a r a n
M e n u r u t B a s t i a n d a n N u r l e l a ( 2 0 1 0 : 1 1 ) f u n g s i a n g g a r a n a d a l a h :
a ) S e b a g a i p e d o m a n k e r j a d a n m e m b e r i k a n a r a h s e k a l i g u s
m e m b e r i k a n t a r g e t - t a r g e t y a n g h a r u s d i c a p a i o l e h k e g i a t a n -
k e g i a t a n p e r u s a h a a n d i w a k t u a k a n d a t a n g
b ) S e b a g a i a l a t p e n g k o o r d i n a s i a n k e r j a a g a r s e m u a b a g i a n - b a g i a n
y a n g t e r d a p a t d a l a m p e r u s a h a a n s a l i n g b e k e r j a s a m a d e n g a n
b a i k u n t u k m e n u j u s a s a r a n y a n g l e h i h d i t e t a p k a n , d e n g a n
d e m i k i a n k e l a n c a r ; m j a l a n y a p e r u s a h a a n a k a n l e b i h t c r j a m i n .
c ) S e b a g a i a l a t p e n g a w a s a n k e r j a , a n g g a r a n b e r l l i n g s i s e b a g a i t o l a k
u k u r , s e b a g a i a l a t p e m b a n d i n g u n t u k m c n i h i i ( n i c n g e v a l u a s i )
r e a l i s a s i k e g i a t a n n a n t i .
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M e n u r u t B a s t i a n d a n N u r l e l a ( 2 0 1 0 : 1 7 ) f u n g s i a n g g a r a n a d a l a h :
a ) F u n g s i P e r e n c a n a a n
A n g g a r a n m e r u p a k a n a l a t p e r e n c a n a a n t e r t u l i s m e n e n t u k a n
p e m i k i r a n y a n g t e l i t i y a n g a k a n m e m b e r i k a n g a m b a r a n y a n g
l e b i h j e l a s d a l a m u n i t d a n u a n g
b ) F u n g s i p e l a k s a n a a n
A n g g a r a n m e r u p a k a n p e d o m a n d a l a m m e l a k s a n a k a n p e k e r j a a n ,
s e h i n g g a d a p a t m e l a k s a n a k a n s e c a r a s e l a r a s d a l j i n m e n c a p a i
t u j u a n ( l a b a )
c ) F u n g s i P e n g a w a s a n
A n g g a r a n m e r u p a k a n a l a t p e n g a w a s a n ( c o n t r o l l i n g ) .
P e n g a w a s a n b e r a r t i m e n g e v a l u a s i ( m e n u l i s ) t e r h a d a p
p e l a k s a n a a n p e k e r j a a n
4 . M e m b a n d i n g k a n r e a l i s a s i d e n g a n r e n c a n a ( a n g g a r a n )
5 . M e l a k u k a n t i n d a k a n p e r b a i k a n a p a b i l a d i p a n d a n g p e r l u ( a p a b i l a
t e r j a d i p e n y i m p a n g a n y a n g m e r u g i k a n )
B e r d a s a r k a n d e f i n i s i d i a t a s d a p a t d i s i m p u l k a n b a h w a t u j u a n
p e r e n c a n a a n b i a y a g a j i d a n u p a h a d a l a h :
a ) S e b a g a i p e d o m a n k e r j a d a n m e m b e r i k a n a r a h s e k a l i g u s
m e m b e r i k a n t a r g e t - t a r g e t y a n g h a r u s d i c a p a i o l e h k e g i a t a n -
k e g i a l a n p e r u s a h a a n d i w a k t u a k a n d a t a n g
b ) S e b a g a i a l a t p e n g k o o r d i n a s i k e r j a a g a r s c m u a b a g i a n - b a g i a n
y a n g t e r d a p a t d a l a m p e r u s a h a a n s a l i n g b e k e r j a s a m a d e n g a n
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b a i k u n t u k m e n u j u s a s a r a n y a n g t e l a h d i t e t a p k a n , d e n g a n
d e m i k i a n k e l a n c a r a n j a l a n n y a p e r u s a h a a n a k a n l e b i h t e r j a m i n
c ) S e b a g a i a l a t p e n g a w a s a n k e r j a , a n g g a r a n b e r f u n g s i s e b a g a i
t o l a k u k u r , s e b a g a i a l a t p e m b a n d i n g u n t u k m e n i l a i
( m e n g e v a l u a s i ) r e a l i s a s i k e g i a t a n n i m t i .
Pengendalian Biaya Gaji dan Upah
a) Pengertian Pengendalian Biaya Gaji dim Upah
T h o m a s ( 2 0 1 0 : 2 4 0 ) p e n g e n d a l i a n a d a l a h p r o s e s p e n e t a p a n
s t a n d a r d e n g a n m e n e r i m a u m p a n b a l i k b e r u p a k i n e r j a s e s u n g g u h n y a ,
d a n m e n g a m b i l t i n d a k a n y a n g d i p e r l u k a n j i k a k i n e r j a s e s u n g g u h n y a
b e r b e d a s e c a r a s i g n i f i k a n d e n g a n a p a y a n g t e l a h d i r e n c a n a k a n .
M u l y a d i ( 2 0 0 8 : 3 1 0 ) e l e m e n p e n g e n d a l i a n i n t e r n y a n g b a i k
d a l a m s i k l u s p e n g g a j i a n d a n p e n g u p a h a n t e r d i r i d a r i :
1 . O r g a n i s a s i y a n g m e m i s a h k a n t a n g g u n g j a w a b f u n g s i o n a l
2 . S i s t e m w e w e n a n g d a n p r o s e d u r p e n c a t a t a n
3 . P r a k t e k y a n g s e h a t , p e m b a g i a n t a n g g u n g j a w a b f u n g s i o n a l d a n
s i s t e m t e r l a k s a n a d e n g a n b a i k j i k a l i d a k d i e i p t a k a n c a r a - c a r a u n t u k
m e n j a m i n p r a k t e k y a n g s e h a t d a l a m p e l a k s a n a a n n y a .
b) Tujuan Pengendalian Biaya Gaji dan Upah
T h o m a s ( 2 0 1 0 : 2 4 2 ) m e n g e m u k a k a n b a h w a t u j u a n p e n g e n d a l i a n
a d a l a h :
1. S u p a y a p r o s e s p e l a k s a n a a n d i l a k u k a n s e s u a i d e n g a n k e t e n t u a n
y a n g d i r e n c a n a k a n
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2 . M e l a k u k a n t i n d a k a n p e r b a i k a n j i k a t e r j a d i p e n y i m p a n g a n
3 . S u p a y a t u j u a n y a n g d i h a s i l k a n s e s u a i d e n g a n r e n c a n a
R . A . S u p r i y o n o ( 2 0 1 0 : 5 2 ) m e n y a t a k a n t u j u a n p e n g e n d a l i a n
b i a y a g a j i d a n u p a h a d a l a h :
1 . M e m p e r m u d a h s i s t e m o p e r a s i o n a l y a n g a k a n d i l a k s a n a k a n o l e h
p e r u s a h a a n s u p a y a s e s u a i d e n g a n t u j u a n y a n g h e n d a k d i c a p a i
d i d a l a m p e r e n c a n a a n d a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h
2 . M e m b a n t u s i s t e m p e r h i t u n g a n b i a y a g a j i d a n u p a h s e s u a i d e n g a n
m e t o d e y a n g d i g u n a k a n o l e h p e r u s a h a a n
3 . S e b a g a i b a h a n p e r b a n d i n g a n t e r h a d a p p e r e n c a n a a n d a n
p e n g e n d a l i a n b i a y a g a j i d a n u p a h
c) Alat Yang Digunakan Dalam Pengendalian Biaya Gaji dan Upah
M u l y a d i ( 2 0 0 8 : 3 7 4 ) d o k u m e n y a n g d i g u n a k a n d a l a m s i s t e m
a k u n t a n s i g a j i d a n u p a h a d a l a h :
1 . D o k u m e n P e n d u k u n g P e r u b a h a n G a j i .
D o k u m e n i n i u m u m n y a d i k e l u a r k a n o l e h f u n g s i k e p e g a w a i a n
b e r u p a s u r a t k e p u t u s a n y a n g b e r h u b u n g a n d e n g a n k a r y a w a n ,
s e p e r t i m i s a l n y a : s u r a t k e p u t u s a n p e n g a n g k a t a n k a r y a w a n b a m ,
k e n a i k a n p a n g k a t , s k o r s i n g d a n s e b a g a i n y a . T e m b u s a n d o k u m e n
i n i d i k i r i m k a n k e ftmgsi p e m b u a t d a f t a r g a j i d a n u p a h u n t u k
k e p e n t i n g a n p e m b u a t a n d a f t a r g a j i d a n u p a h .
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2 . K a r t u J a m H a d i r
K a r t u j a m h a d i r i n i d i g u n a k a n o l e h f u n g s i p e n c a t a t w a k t u u n t u k
m e n c a t a t j a m h a d i r s e t i a p k a r y a w a n d i p c r u s a h a a ^ . C a t a t a n j a m
h a d i r d a p a t b e r u p a d a f t a r h a d i r b i a s a d a p a t p u l a b e r b e n t u k k a r t u
h a d i r y a n g d i i s i d a r i m e s i n p e n c a t a t w a k t u .
3 . K a r t u J a m K e r j a
K a r t u j a m k e r j a m e r u p a k a n d o k u m e n y a n g d i g u n a k a n u n t u k
m e n c a t a t w a k t u y a n g d i k o n s u m . s i ( e n a g a k i T j a l a n g s u n g p a d a
p e r u s a h a a n y a n g d i p r o d u k s i n y a b e r d a s a r k a n p e s a n a n .
4 . D a f f a r G a j i d a n U p a h
D a f J a r g a j i d a n u p a h m e r u p a k a n d o k u m e n y a n g m e m u a t i n f o r m a s i
m e n g e n a i j u m l a h g a j i b r u t o t i a p k a r y a w a n , p o t o n g a n - p o t o n g a n
s e r t a j u m l a h g a j i n e t t o t i a p k a r y a w a n d a l a m s u a t u p e r i o d e
p e m b a y a r a n .
5 . R e k a p D a f f a r G a j i d a n U p a h
R e k a p d a f t a r g a j i d a n u p a h m e r u p a k a n d o k u m e n y a n g b e r i s i
ringkasan g a j i p e r d e p a r l e m e n / b a g i a i i , y a n g d i b u a t b e r d a s a r k a n
d a f t a r g a j i .
6 . S u r a t P e m y a t a a n G a j i d a n U p a h
S u r a t p e m y a t a a n g a j i d a n u p a h m e r u p a k a n d o k u m e n y a n g d i b u a t
o l e h f u n g s i p e m b u a t d a f t a r g a j i . y a n g m e r u p a k a n c a t a t a n b a g i t i a p
k a r y a w a n b e s e r t a b e r b a g a i p o t o n g a n y a n g m c i i j a d i b e b a n b a g i
k a r y a w a n .
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7 . A m p l o p G a j i d a n U p a h
A m p l o p g a j i d a n u p a h i n i b e r i s i u a n g g a j i k a r y a w a n y a n g m e m u a t
i n f o r m a s i m e n g e n a i n a m a k a r y a w a n , n o m o r i d e n t i f i k a s i , d a n
j u m l a h g a j i b e r s i h y a n g d i t e r i m a k a r y a w a n d a l a m b u l a n a t a u
p e r i o d e t e r t e n t u .
8 . B u k t i K a s K e l u a r
B e r d a s a r k a n i n f o r m a s i d a l a m d a f t a r g a j i y a n g d i t e r i m a d a r i f u n g s i
p e m b u a t d a f t a r g a j i , m a k a f u n g s i p e n c a t a t u a n g a k a n m e m b u a t
d o k u m e n y a n g m e r u p a k a n p e r i n t a h p e n g e l u a r a n u a n g k e p a d a
f u n g s i p e m b a y a r a n g a j i .
R . A . S u p r i y o n o ( 2 0 1 0 : 4 6 ) d o k u m e n y a n g d i g u n a k a n d a l a m
s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n a d a l a h :
1 . D a f t a r g a j i d a n r e g i s t e r .
D a f t a r g a j i m e n i p a k a n d a f t a r y a n g m e n u n j u k a n p e r h i t u n g a n g a j i
d a n u p a h m a s i n g - m a s i n g k a r y a w a n s e l a m a p e r i o d e t e r t e n t u . D a f t a r
g a j i s e t i a p b a r i s d i g u n a k a n u n t u k s a t u k a r y a w a n y a n g m e n u n j u k a n
n a m a , n o m o r k a r t u h a d i r , j a m k e i j a , t a r i f g a j i d a n u p a h , t e m b u r ,
t u n j a n g a n - t u n j a n g a n , p o t o n g a n - p o t o n g a n d a n j u m l a h g a j i b e r s i h
2 . C e k g a j i d a n a m p l o p
C e k g a j i d i b u a t b i l a p e m b a y a r a n g a j i d i l a k u k a n d e n g a n c e k , t e t a p i
b i l a d i b a y a r d a l a m u a n g t u n a i m a k a d i g u n a k a n a m p l o p g a j i . C e k
g a j i n i a u p u n a m p l o p g a j i haru . s m e n u n j u k a n n a m a k a r y a w a n d a n
j u m l a h g a j i b e r s i h n y a .
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3 . C a t a l a n g a j i k a r y a w a n
M e r u p a k a n f o r m u l i r y a n g b e r i s i d a t a g a j i k o t o r d a n p o t o n g a n -
p o t o n g a n s e r t a g a j i b e r s i h . L a p o r a n i n i d i s e r a h k a n k e p a d a
k a r y a w a n b e r s a m a g a j i d a n u p a h n y a .
4 . C a t a t a n g a j i k a r y a w a n
M e r u p a k a n c a t a t a n y a n g m e n u n j u k a n k u m p u l a n g a j i d a n u p a h
k a r y a w a n s e l a m a p e r i o d e t e r t e n t u , b u l a n a t a u t r i w u l a n . C a t a t a n i n i
d i b u a t s e p e r t i g a j i d a n u p a h s e t i a p k a r y a w a n s a t u f o r m u l i r .
B e r d a s a r k a n p e n j c l a s a n d i a t a s d a p a t d i s i m p u l k a n b a h w a
s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n a d a l a h a d a n y a d o k u m e n
p e n d u k u n g g a j i d a n u p a h s e p e r t i d o k u m e n p e n d u k u n g p e r u b a h a n g a j i ,
k a r t u j a m h a d i r d a n d a f t a r g a j i d a n u p a h .
4. Upah Minimum
M e n u r u t P e r a t u r a n M e n t e r i T e n a g a K e r j a R e p u b l i k I n d o n e s i a ,
n o m o r : P e r - 1 3 / M E N / 2 0 0 3 t e n t a n g U p a h M i n i m u m : B a h w a d a l a m
r a n g k a u p a y a m e w u j u d k a n p e n g h a s i l a n y a n g l a y a k b a g i p e k e r j a , p e r l u
d i t e t a p k a n u p a h m i n i m u m d e n g a n m c m p e r t i m b a n g k a n p e n i n g k a t a n
k e s e j a h l e r a a n p e k e r j a t a n p a m e n g a b a i k a n p e n i n g k a t a n p r o d u k t i f i t a s
d a n k e m a j u a n p e r u s a h a a n s e r t a p e r k e m b a n g a n p e r e k o n o m i a n p a d a
u m u m n y a .
M e n u m t N u r a c h m a d ( 2 0 0 9 : 3 5 ) u p a h d i b a g i m e n j a d i e m p a t
g o l o n g a n y a i t u :
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1 . U p a h h a r i a n l e p a s
U p a h y a n g d i t e r i m a b i l a d a l a m s a t u h a r i k e r j a j i k a s e o r a n g m e l a k u k a n
p e k e r j a a n y a n g t e l a h d i t e n t u k a n . O r a n g y a n g b e k e i j a d e n g a n u p a h h a r i a n
I c p a s b i a s a n y a t i d a k t e r i k a t k e i j a k e p a d a m a j i k a n .
2 . U p a h p e g a w a i t e t a p
U p a h y a n g d i p e r o l e h s e o r a n g b e r d a s a r k a n j a n g k a w a k t u t e l a h d i t e t a p k a n
d e n g a n j u m l a h y a n g d i t e r i m a n y a p u n b e r s i f a t t e t a p s e p e r t i g a j i b u l a n a n
3 . U p a h b o r o n g a n
U p a h y a n g d i p e r o l e h s e s e o r a n g s e s u a i k e s e p a k a t a n i m t a r a p e k e r j a d e n g a n
p e n y u r u h ( p e n y e w a ) d a n b e s a m y a u p a h y a n g d i t e r i m a j u g a t e r g a n t u n g
k e s e p a k a t a n d i a n t a r a d u a b e l a h p i h a k , j e n i s p e k e r j a a n y a n g t e l a h
d i s e p a k a t i i n i h a r u s s e l e s a i d i l a k u k a n t a n p a t u r u t c a m p u r t a n g a n d a r i p i h a k
p e n y e w a .
4 . U p a h H o n o r a r i u m
U p a h y a n g d i t e r i m a j i k a p e k e r j a a n d i l a k u k a n d a n s e d a n g k a n j u m l a h n y a
t e r g a n t u n g d a r i k e s e p a k a t a n p e k e r j a d e n g a n p e m b e r i k e r j a .
5. Sistem Akuntansi (raji dan Upah
a. Pengertian Sistem Akuntansi Penggajian dan Pengupahan
R a y m o n d , J o h n , B a r r y , P a t r i c k ( 2 0 1 0 : 1 2 4 ) p e n g e r t i a n s i s t e m
a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n a d a l a h m e n e a k u p s e l u r u h t a h a p
d a n p e m r o . s e s a n p e n g g a j i a n d a n p e l a p o r a n k e p e g a w a i a n s e r t a
p e m b a y a r a n d i l a k u k a n s e t i a p b u l a n p a d a k a r y a w a n .
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S e d a n g k a n V e i t h z a l d a n E v a ( 2 0 0 9 : 1 1 2 ) m e n y a t a k a n s i s t e m
a k u n t a n s i g a j i d a n u p a h a d a l a h " S u a t u k e r a n g k a d a r i p r o s e d u r y a n g
s a l i n g b e r h u b u n g a n s e s u a i d e n g a n s k e m a y a r g m c n y e l u r u h u n t u k
m e l a k s a n a k a n k e g i a t a n d a n f u n g s i u t a m a p e r u s a h a a n "
M u l y a d i ( 2 0 0 8 : 3 7 7 ) S i s t e m a k u n t a n s i g a j i d a n u p a h d i r a n c a n g
u n t u k m e n a n g a n i t r a n s a k s i p e r h i t u n g a n g a j i d a n u p a h k a r y a w a n d a n
p e m b a y a r a n n y a , p e r a n c a n g a n s i s t e m a k u n t a n s i p e n g g a j i a n d a n
p e n g u p a h a n i n i h a r u s d a p a t m e n j a m i n v i l u l i t a s , o t o r i s a s i k e l e n g k a p a n ,
k l a s i f i k a s i p e n i l a i a n , k e t e p a t a n w a k t u d a n k e t e p a t a n p o s t i n g s e r t a
i k h t i s a r d a r i s e t i a p t r a n s a k s i p e n g g a j i a n d a n p e n g u p a h a n .
b. Tujuan Sistem Akuntansi Penggajian dan Pengupahan
T u j u a n s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n
m e n u r u t R . A . S u p r i y o n o ( 2 0 1 0 : 6 6 ) m e n y a t a k a n b a h w a s i s t e m
p e n g g a j i a n d a n p e n g u p a h a n h a r u s d i r a n c a n g u n t u k m e m b a y a r g a j i d a n
u p a h s e m u a k a r y a w a n s e c a r a t e p a t w a k t u .
M e n u r u t M u l y a d i ( 2 0 0 8 : 3 7 8 ) t u j u a n s i s t e m a k u n t a n s i
p e n g g a j i a n d a n p e n g u p a h a n a d a l a h :
1 ) M e n g u r a n g i s i k l u s p e n g g a j i a n d a n p e n g u p a h a n d a l a m
m e l a k s a n a k a n p e n c a t a t a n s e c a r a c e r m a t d a n t e l i t i d a l a m s i s t e m
p e n g g a j i a n d a n p e n g u p a h a n
2 ) M e r a n c a n g m e n g a m a n k a n s i s t e m p e n g g a j i a n d a n p e n g u p a h a n y a n g
a d a p a d a p e r u s a h a a n
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I R
3 ) M e l a k u k a n p e r h i t u n g a n g a j i d a n u p a h s e r t a m e m b u a t l o r m u l i r > a n g
b e r k a i t a n d e n g a n s i s t e m p e n g g a j i a n d a n p e n g u p a h a n
4 ) M e r a n c a n g d a n m e l a k s a n a k a n p r o s e d u r y a n g b e r k a i l a n d e n g a n
p e r h i t u n g a n g a j i d a n u p a h
c. Catatan Akuntansi yang digunakan
A k u n t a n s i m e m p u n y a i f u n g s i d a n p e r a n a n b e r s i f a t k e u a n g a n
y a n g s a n g a t p e n t i n g d a l a m k e g i a t a n p e r u s a h a a n d a n k e p a d a p i h a k -
p i h a k t e r t e n t u y a n g m e m e r l u k a n y a .
M u l y a d i ( 2 0 0 8 : 3 1 2 ) m e n y a t a k a n c a t a t a n a k u n t a n s i y a n g
d i g u n a k a n d a l a m p e n c a t a t a n g a j i d a n u p a h m e l i p u t i :
1 ) J u m a l U m u m
D a l a m g a j i d a n u p a h , j u m a l u m u m d i g u n a k a n u n t u k m e n c a t a t
d i s t r i b u s i b i a y a t e n a g a k e r j a k e d a l a m s e t i a p d e p a r t e m e n d a l a m
p e r u s a h a a n
2 ) K a r t u H a r g a P o k o k P r o d u k
K a r t u i n i d i g u n a k a n u n t u k m e n c a t a t u p a h t e n a g a k e r j a l a n g s u n g
y a n g d i k e l u a r k a n u n t u k p e s a n a n t e r t e n t u
3 ) K a r t u B i a y a
C a t a t a n i n i d i g u n a k a n u n t u k m e n c a t a t b i a y a t e n a g a k e r j a t i d a k
l a n g s u n g d a n b i a y a t e n a g a k e r j a n o n p r o d u k s i s e t i a p d e p a r t e m e n
d a l a m p e r u s a h a a n . S u m b e r i n f o r m a s i u n t u k p e n c a t a t a n d a l a m k a r t u
b i a y a i n i a d a l a h b u k t i m e m o r i a l .
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1 9
4 ) K a r t u P e n g h a s i l a n K a r y a w a n
C a t a t a n i n i d i g u n a k a n u n t u k m e n c a t a t p e n g h a s i l a n d a n b e r b a g a i
p o t o n g a n y a n g d i t e r i m a s e t i a p k a r y a w a n . K a r t u p e n g h a s i l a n
k a r y a w a n d i g i m a k a n s e b a g a i t a n d a t e r i m a g a j i d a n u p a h k a r y a w a n
d e n g a n d i t a n d a t a n g a n i n y a k a r t u t e r s e b u t o l e h k a r y a w a n y a n g
b e r s a n g k u t a n . S e h i n g g a p e n g h a s i l a n k a r y a w a n t e r t e n t u t i d a k
d i k e t a h u i o l e h k a r y a w a n y a n g l a i n .
R . A S u p r i y o n o ( 2 0 1 0 : 4 1 ) ( . i l a l a n y a n g d i g u n a k a n a d a l a h :
1 ) C e k g a j i d a n a m p l o p g a j i y a n g b e r i s i n a m a d a n g a j i b e r s i h
2 ) C a t a t a n l a p o r a n g a j i k a r y a w a n y a n g b e r i s i n a m a p e g a w a i , n o m o r
k a r t u h a d i r , g a j i k o t o r , p o t o n g a n - p o t o n g a n d a n g a j i b e r s i h
3 ) C a t a t a n g a j i k a r y a w a n b e r i s i n a m a p e g a w a i , n o m o r k a r t u h a d i r ,
g a j i k o t o r , p o t o n g a n - p o t o n g a n d a n g a j i b e r s i h
B e r d a s a r k a n p e n j c l a s a n d i a t a s d i s i m p u l k a n b a h w a c a t a t a n
a k u n t a n s i y a n g d i g u n a k a n a d a l a h j u m a l u m u m , k a r t u h a r g a p o k o k
p r o d u k , k a r t u b i a y a , k a r t u p e n g h a s i l a n , c e k g a j i d a n a m p l o p ,
c a t a t a n l a p o r a n g a j i , d a n c a t a U u i g a j i k a r y a w a n .
d. Fungsi yang Terkait Dalam Gaji dan Upah
D a l a m s i s t e m a k u n t a n s i g a j i d a n u p a h p e r u s a h a a n t e r d a p a t
b e b e r a p a f u n g s i y a n g t e r k a i t d a l a m p e n c a t a t a n d a n p e m b e r i a n g a j i d a n
u p a h k a r y a w a n . F u n g s i t e r s e b u t s a l i n g b e r h u b u n g a n s a t u d e n g a n y a n g
l a i n n y a u n t u k t u j u a n t e r t e n t u .
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M u l y a d i ( 2 0 0 8 : 3 8 2 ) f u n g s i y a n g t e r k a i t d a l a m s i s t e m a k u n t a n s i
g a j i d a n u p a h a d a l a h :
1 ) F u n g s i K e p e g a w a i a n
F u n g s i i n i b e r t a n g g u n g j a w a b u n t u k m e n c a r i k a r y a w a n b a r u ,
m e n y e l e k s i c a l o n k a r y a w a n , m e m u t u s k a n p e n e m p a t a n k a r y a w a n
b a r u , m e m b u a t s u r a t k e p u t u s a n t a r i f g a j i d a n u p a h k a r y a w a n ,
k e n a i k a n p a n g k a t d a n g o l o n g a n g a j i , m u t a s i k a r y a w a n d a n
p c m b e r h e n t i a n k a r y a w a n .
2 ) F u n g s i P e n c a t a t W a k t u
F u n g s i i n i b e r t a n g g u n g j a w a b u n t u k m e n y e l e n g g a r a k a n c a t a t a n
w a k t u h a d i r b a g i s e m u a k a r y a w a n p e r u s a h a a n . F u n g s i p e n c a t a t a n
w a k t u h a d i r k a r y a w a n t i d a k b o l e h d i l a k s a n a k a n o l e h f u n g s i o p e r a s i
a t a u o l e h f u n g s i p e m b u a t d a f t a r g a j i d a n u p a h
3 ) F u n g s i P e m b u a t D a f t a r G a j i d a n U p a h
F u n g s i i n i b e r t a n g g u n g j a w a b u n t u k m e m b u a t d a f t a r g a j i d a n u p a h
y a n g b e r i s i p e n g h a s i l a n b r u t o y a n g m e n j a d i h a k d a n b e r b a g i
p o t o n g a n y a n g m e n j a d i b e b a n s e t i a p k a r y a w a n s e l a m a j a n g k a
w a k t u p e m b a y a r a n g a j i d a n u p a h . D a f t a r g a j i d a n u p a h d i s e r a h k a n
o l e h p e m b u a t d a f t a r g a j i d a n u p a h k e p a d a f u n g s i a k u n t a n s i g u n a
p e m b u a t a n b u k t i f u n g s i k a s k e l u a r y a n g d i p a k a i s e b a g a i d a s a r
p e m b a y a r a n g a j i d a n u p a h .
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2 1
4 ) F u n g s i A k u n t a n s i
F u n g s i i n i b e r t a n g g u n g j a w a b u n t u k m e n c a t a t k e w a j i b a n y a n g
t i m b u l d a l a m h u b u n g a n n y a d e n g a n p e m b a y a r a n g a j i d a n u p a h
k a r y a w a n ( m i s a l n y a u t a n g g a j i d a n u p a h k a r y a w a n , u t a n g p a j a k ,
u t a n g d a n a p e n s i u n ) . F u n g s i a k u n t a n s i y a n g m e n a n g a n i s i s t e m
a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n b e r a d a d i t a n g a n b a g i a n
u t a n g , b a g i a n k a r t u b i a y a d a n b a g i a n j u m a l .
5 ) F u n g s i K e u a n g a n
F u n g s i i n i b e r t a n g g u n g j a w a b u n t u k m e n g i s i c e k g u n a p e m b a y a r a n
g a j i d a n u p a h d a n m e n g u a n g k a n c e k t e r s e b u t k e b a n k . U a n g t u n a i
t e r s e b u t k e m u d i a n d i m a s u k a n k e d a l a m a m p l o p g a j i d a n u p a h s e t i a p
k a r y a w a n u n t u k s e l a n j u t n y a d i b a g i k a n k e p a d a k a r y a w a n y a n g
b e r h a k ,
B a s t i a n d a n N u r l e l a ( 2 0 1 0 : 2 1 ) f u n g s i y a n g t e r k a i t d a l a m
a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n
1 ) F u n g s i K e p e g a w a i a n , d e p a r t e m e n k e p e g a w a i a n b e r t a n g g u n g j a w a b
u n t u k o r a n g l i i p e n g g a j i a n , m e n s p e s i f i k a s i k a n t i n g k a t p e m b a y a r a n
d a n m e n g o t o r i s a s i j i o t o n g a n g a j i
2 ) F u n g s i p e n c a t a t a n j a m k e r j a , f u n g s i i n i b e r t a n g g u n g j a w a b u n t u k
m e n y a j i k a n d a n m c n g o n t r o t l a p o r a n j a m k e r j a d a n k a r t u j a m k e r j a
3 ) F u n g s i p e n g g a j i a n , f u n g s i i n i b e r t a n g g u n g j a w a b u n t u k p e r h i t u n g a n
p c n y i a p a n p r o s e s p e n g g a j i a n
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F u n g s i - f u n g s i t e r s e b u t d i a t a s , s a l i n g b e k e r j a s a m a d a n t e r k a i t
s a t u d e n g a n y a n g l a i n n y a s e h i n g g a m e m b e n t u k s u a t u s i s t e m
p e n g g a j i a n d a n p e n g u p a h a n y a n g b a i k .
:. Prosedur-prosedur dalam sistem akuntansi penggajian dan
pengupahan
M e n u r u t M u l y a d i ( 2 0 0 8 : 3 8 5 ) j a r i n g a n p r o s e d u r y a n g t e r d a p a t
d a l a m s i s t e m a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n y a i t u :
1 . P r o s e d u r p e n c a t a t a n w a k t u h a * l i r
2 . P r o s e d u r p e m b u a t a n d a f t a r g a j i
3 . P r o s e d u r d i s t r i b u s i b i a y a g a j i
4 . P r o s e d u r p e m b u a t a n b u k t i k a s k e l u a r
5 . P r o s e d u r p e m b a y a r a n g a j i
S e d a n g k a n s i s t e m p e n g u p a h a n t e r d i r i d a r i j a r i n g a n p r o s e d u r
b e r i k u t i n i :
1 . P r o s e d u r p e n c a t a t a n w a k t u h a d i r
2 . P r o s e d u r p e n c a t a t a n w a k t u k e r j a
3 . P r o s e d u r p e m b u a t a n d a f t a r u p a h
4 . P r o s e d u r d i s t r i b u s i b i a y a u p a h
5 . P r o s e d u r p e m b a y a r a n u p a h
P r o s e d u r p e n c a t a t a n w a k t u h a d i r . P r o s e d u r i n i b e r t u j u a n u n t u k m e n c a t a t
w a k t u h a d i r k a r y a w a n . P e n c a t a t a n w a k t u h a d i r i n i d i s c i e n g g a r a k a n o l e h
f u n g s i p e n c a t a t a n w a k t u d e n g a n m e n g g u n a k a n d a f t a r h a d i r p a d a p i n t u
m a s u k k a n t o r a d m i n i s t r a s i . P e n c a t a t a n w a k t u h a d i r d a p a t m e n g g u n a k a n
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d a f t a r h a d i r b i a s a , y a n g k a r y a w a n h a r u s m e n a n d a t a n g a n i n y a s e t i a p h a d i r
d a n p u l a n g d a r i p e r u s a h a a n a t a u d a p a t m e n g g u n a k a n k a r t u h a d i r ( b e r u p a
clock card) y a n g d i i s i s e c a r a o t o m a t i s d e n g a n m e n g g u n a k a n m e s i n
p e n c a t a t w a k t u {time recoder machine),
P r o s e d u r p e n c a t a t w a k t u k e r j a . D a i a m p e r u s a h a a n m a n u f a k t u r y a n g
p r o d u k s i n y a b e r d a s a r k a n p e s a n a n , p e n c a t a t a n w a k t u k e r j a d i p e r l u k a n
b a g i k a r y a w a n y a n g b e k e r j a d i f u n g s i p r o d u k s i u n t u k k e p e r l u a n d i s t r i b u s i
biaya u p a h k a r y a w a n l e p * i d a p r o d u k a t a u p e s a n a n y a n g m e n i k m a t i j a s a
k a r y a w a n t e r s e b u t . D e n g a n d e m i k i a n w a k t u k e r j a i n i d i p a k a i s e b a g a i
d a s a r p e m b e b a n a n b i a y a t e n a g a k e r j a l a n g s u n g k e p a d a p r o d u k y a n g
d i p r o d u k s i .
P r o s e d u r p e m b u a t a n d a f t a r g a j i d a n u p a h . D a l a m p r o s e d u r i n i f u n g s i
p e m b u a t d a f t a r g a j i d a n u p a h m e m b u a t d a f t a r g a j i d a n u p a h k a r y a w a n .
D a t a y a n g d i p a k a i s e b a g a i d a s a r p e m b u a t d a f t a r g a j i d a n u p a h a d a l a h
s u r a t - s u r a t k e p u t u s a n m e n g e n a i p e n g a n g k a t a n k a r y a w a n , d a f t a r g a j i
b u l a n s e b e l u m n y a d a n d a f t a r h a d i r .
P r o s e d u r d i s t r i b u s i b i a y a g a j i d a n u p a h . D a l a m p r o s e d u r i n i , b i a y a t e n a g a
k e r j a d i d i s t r i b u s i k a n k e p a d a d e p a r t e m e n - d e p a r t e m e n y a n g m e n i k m a t i
m a n f a a t t e n a g a k e r j a . D i s t r i b u s i t e n a g a k e r j a i n i d i m a k s u d k a n u n t u k
p e n g e n d a l i a n b i a y a d a n p e r h i t u n g a n h a r g a p o k o k p r o d u k
P r o s e d u r p e m b a y a r a n g a j i d a n u p a h . i * r o s e d u r i n i m e l i b a t k a n f u n g s i
a k u n t a n s i d a n f u n g s i k e u a n g a n . F u n g s i a k u n t a n s i m e m b u a t p e r i n t a h
p e n g e l u a r a n k : i s k e p a d a ftmgsi k e u a n g a n u n t u k m e n u l i s c e k g u n a
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p e m b a y a r a n g a j i d a n u p a h . F u n g s i k e u a n g a n k e m u d i a n m e n g u a n g k a n c e k
t e r s e b u t k e b a n k d a n m e m a s u k a n u a n g k e d a l a m a m p l o p g a j i d a n u p a h
d i l a k u k a n o l e h j u r u b a y a r (pay master).
T h o m a s ( 2 0 1 0 : 2 7 ) j a r i n g a n p r o s e d u r y a n g t e r d a p a t d a l a m s i s t e m
a k u n t a n s i p e n g g a j i a n d a n p e n g u p a h a n y a i t u :
a ) P r o s e d u r p e n c a t a t a n w a k t u
P r o s e d u r i n i b e r t u j u a n u n t u k m e n c a t a t w a k t u h a d i r k a r y a w a n
b ) P r o s e d u r p e m b u a t a n d a f t a r g a j i d a n u p a h
D a l a m p r o s e d u r i n i f u n g s i p e m b u a t a n g a j i d a n u p a h k a r y a w a n
c ) P r o s e d u r d i s t r i b u s i b i a y a g a j i d a n u p a h
D a l a m p r o s e d u r d i s t r i b u s i b i a y a g a j i d a n u p a h t e n a g a k e j a
d i d i s t r i b u s i k a n k e p a d a d e p a r t e m e n - d e p a r t e m e n y a n g m e n i k m a t i
m a n f a a t t e n a g a k e r j a
d ) P r o s e d u r p e m b a y a r a n g a j i d a n u p a h .
P r o s e d u r p e n b a y a r a n g a j i d a n u p a h m e l i b a t k a n f u n g s i a k u n t a n s i d a n
f u n g s i k e u a n g a n u n t u k m e n u l i s c e k g u n a p e m b a y a r a n g a j i d a n u p a h .
P r o s e d u r i n i m e n g g u n a k a n f o r m u l i r d a n l a p o r a n s e b a g a i b e r i k u t :
1 ) D a f t a r g a j i d a n c h e c k r e g i s t e r , d a f t a r g a j i m e r u p a k a n d a f t a r y a n g
m e n u n j u k a n p e r h i t u n g a n g a j i d a n u p a h m a s i n g - m a s i n g k a r y a w a n
s e l a m a p e r i o d e t e r t e n t u . D a f t a r g a j i i n i m e r u p a k a n b u k u j u m a l g a j i .
D a l a m d a f t a r g a j i , s e t i a p b a r i s d i g u n a k a n u n t u k s a t u k a r y a w a n ,
m e n u n j u k a n n a m a , n o m o r , k ; i r t u h a d i r j a m k e r j a b i a s a d a n l e m b u r .
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t a r i f u p a h / g a j i , j u m l a h g a j i b i a s a d a n l e m b u r , l u n j a n g a n - t u n j a n g a n ,
p o t o n g a n - p o t o n g a n d a n j u m l a h g a j i b e r s i h
2 ) C e k g a j i a t a u a m p l o p g. '^ j i , c e k g a j i d i b u a t a p a b i l a p e m b a y a r a n g a j i
m e n g g u a n a k a n c e k , t e t a p i b i l a g a j i d i b a y a r d e n g a n u a n g t u n a i m a k a
d i g u n a k a n a m p l o p g a j i . B a i k c e k g a j i m a u p u n a m p l o p g a j i h a r u s
m e n u n j u k a n n a m a k a r y a w a n d a n j u m l a h g a j i b e r s i h n y a
3 ) paysiuh atau employee's earning statement ( l a p o r a n g a j i k a r y a w a n ) ,
m e r u p a k a n f o r t t u l i r y a n g b e r i s i d a t a g a j i k o t o r d a n p o t o n g a n -
p o t o n g a n , s e r t a g a j i b e r s i h l a p o r a n i n i d i s e r a h k a n p a d a k a r y a w a n
b e r s a m a g a j i d a n u p a h n y a
4 ) employee's record ( c a t a t a n g a j i k a r y a w a n ) , m e r u p a k a n c a t a t a n y a n g
m e n u n j u k a n k u m p u l a n g a j i d a n u p a h k a r y a w a n s e l a m a p e r i o d e
t e r t e n t u . C a t a t a n i n i d i b u a t t e r p e r e n c i s e p e r t i d a f t a r g a j i d a n u p a h
u n t u k s e t i a p k a r y a w a n .
B e r d a s a r k a n l i t e r a t u r d i s i m p u l k a n b a h w a p r o s e d u r - p r o s e d u r y a n g
t e r l i b a t d a l a m s i s t e m p e n g g a j i a n d a n p e n g u p a h a n a d a l a h p r o s e d u r
p e n c a t a U u i w a k t u h a d i r , p r o s e d u r p e n c a t a t a n w a k t u k e r j a , p r o s e d u r
p e n c a t a t a n d a f t a r u p a h , p r o s e d u r d i s t r i b u s i b i a y a g a j i d a n u p a h d a n
p r o s e d u r p e m b a y a r a n u p a h . D a r i p r o s e d u r - p r o s e d u r i n i m a k a p e r u s a h a a n
d a p a t m e l a k u k a n s i s t e m p e n g g a j i a n d a n p e n g u p a h a n s e c a r a e f e k t i f d a n
e t i s i e n .
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BAB IV
HASIL PENELITIAN DAN PEMBAHASAN
A. Hasil Penelitian
1. Gambaran Umum Perusahaan
a. Sejarah Singkat Perusahaan
C V B u m i A n u g r a h M a n d i r i P a ' e m b a n g a d a l a h s e b u a h p e r u s a h a a n
t r a d i n g d a n e n g i n e e r i n g y a n g b e i o r i e n t a s i d a l a m b i d a n g j o b o r d e r , g e n e r a l
s u p p l i e r , m e c h a n i c a l , d a n e l e c t r i c a l . S e i r i n g d e n g a n p e r t u m b u h a n n y a ,
p e r u s a h a a n m e l a k u k a n p e r l u a s a n p e i a y a n a n a n t a r a l a i n : p e r a k i t a n e l e c t r i c
p a n e l , p e n j u a l a n s p a r e p a r t g e n e r a t o r , p a s a n g e r d a n e l e v a t o r . U n t u k d e v i s i
e l e c t r i c p a n e l p e r u s a h a a n m e l a y a n i p e m b u a t a n p a n e ! e x p r o o f b e s e r t a
k o m p o n e n e n s e p e r t i : B o x P a n e l , P i l o t L a m p , S e l e c t o r S w i t c h , P u s h B u t t o n ,
C a b l e G l a n d , S o c k e t 1 P h a s e d a n 3 P h a s e , L a m p u P c n e r a n g a n d a n E l e c t r i c
M o t o r E x p r o o f .
C u s t o m e r k a m i t e r d i r i d a r i b e b a g a i m a c a m s c k t o r i n d u s t r i d a n
p e r u s a h a a n m i n y a k d a n g a s , p a b r i k p e n g o l a h a n k a r e t , p a b r i k c a t , p a b r i k
k e r t a s , i n d u s t r i u m u m d a n m a s i h b a n y a k l a g i . A g a r s e m u a p e k e r j a a n d a p a t
d i l a n g a n i d e n g a n c e p a t d a n t e p a t w a k t u m a k a k a m i m e m b a g i m e n j a d i d u a
d i v i s i , y a i t u :
1. D i v i s i G e n e r a t o r .
- T u g a s d i \ i s i i n i a d a l a h m e l a k u k a n p e n j u a l a n b a r a n g d i b i d a n g
E n g i n e : C u m m i n s , P e r k i n s , D e u t z , M a n , M w m , M e r c e d e s B e n z
3 1
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M o t o r : S t a m f o r d , L c r o y S o m e r , A v k , M a r e l l i M o t o r i
2 , D i v i s i M e c h a n i c a l d a n E l e k t r i c a l .
T u g a s d i v i s i i n i a d a l a h m e l a k u k a n p e n j u a l a n b a r a n g d i b i d a n g
p a n e l e l e k t r i k , c o n t r o l , a m f / a t s , d i s t r i b u s i , h y d r a n t , p a n e l p o m p a ,
c a p a c i t o r b a n k , p a s a n g g e r , e l e v a t o r d a n p a n e l k h u s u s ( s e s u a i
p e r m i n t a a a n k o n s u m e n ) .
A d a n y a a u t o m a t i s a s i a t a u s e m i a u t o m a t i s a s i m e s i n - m e s i n i n d u s t r i
d i h a r a p k a n p e r u s a h a a n k e c i l d a n m e n e n g a h m a s i h b i s a b e r t a h a n d i m
b e r s a i n g . M e n g i n g a t s e m a k i n b e r k e m b a n g n y a d u n i a i n d u s t r i s a a l i n i y a n g
t e n t u n y a a k a n l e b i h b e r k e m b a n g l a g i p a d a m a s a y a n g a k a n d a t a n g , C V
B u m i A n u g r a h M a n d i r i P a l e m b a n g b e r u s a h a u n t u k m e m e n u h i k e b u t u h a n
a k a n m a t e r i a l d a n s p a r e p a r t p e n d u k u n g p r o d u k s i , K a m i j u g a m e l a y a n i
i m p o r t b a r a n g - b a r a n g y a n g t i d a k t e r c a n t u m d i k a t a l o g k a m i ( s e s u a i
p e r m i n t a a n u s e r ) .
K e u n t u n g a n d a r i p e i a y a n a n d a r i C V B u m i A n u g r a h M a n d i r i
P a l e m b a n g a d a l a h s e b a g a i b e r i k u t :
• M u t u d a n k e a s l i a n b a r a n g t e r j a m i n ( O r i g i n a l )
• H a r g a y a n g k a m i t a w a r k a n l e b i h b e r s a i n g ( L o w P r i c e )
• B a r a n g d a p a t k a m i k i r i m s e s u a i d e n g a n t a n g g a l k e b u t u h a n
• K e m u d a h a n d a l a m p e m b a y a r a n
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P r o d u k P r o d u k y a n g d i j u a l s e b a g a i b e r i k u t :
1 . G e n e r a t o r S e t
E n g i n e • C u m m i n s , P e r k i n s , D e u t z , M a n , M w m , M e r c e d e s - B e n z ,
Y a n m a r .
M o t o r : S t a m f o r d , L e r o y S o m e r , A v k , M a r e l l i M o t o r i .
2. E l e c t r i c a l
K a b e l : K a b e l M e t a l , J e m b o , B e l d e n , M i t s u b a .
i : k*c t r i c ; P e p p e r l + F u c h s , B a l l u f , Y a m a t a k e , F u j i E l e c t r i c , H o n y w e l l ,
S i e m e n s , A B B , O m r o n , F o r t , S i c k , M i t s u b i s h i , f e t e m e c a n i q u e , A u t o n i c ,
S h i m a d e n , T u r c k , I f i n , D o l d , L e u z e , H e r i o n , P h o e n i x C o n t a c t , L a n d y s &
G y r , E n d r e s s d a n H a u s e r , R e d L i o n , D a n f o s s , B u r k e r t , C l i p s a l , I d e e
I z u m i , K l o c k n e r , M o e l e r , K r a u s d a n N a i m e r , E x p r o o f P a n e l , A d s , P e e .
M o t o r : T e c o , B a l d o r , S i e m e n s , E l e k t r i m , T p g .
D o d r i v e s : P e n t a K b P o w e r .
A c d r i v e s : D a n f o s s , S i e m e n s , A b b , M i t s u b i s h i , F u j i E l e c t r i c .
P a n e l : S t r a h l , N o b i .
P a n e l : S t a i n l e s s , A b s , P o l y c a r b o n a t e .
E x p l o i s o n P r o o f P a n e l : A d s , P e e , J . A u e r .
M o t o r E x p l o i s o n P r o o f P a n e l : E u r o m o t o r i , W u x i N a n f a n g .
b. Visi dan Misi Perusahaan
P e r u s a h a a n i n i m e m i l i k i v i s i m i s i y a i t u :>cbagai b e r i k u t :
• V I S I : M e n j a d i p e r u s a h a a n y a n g k u a t d a n p r o f e s i o n a l , s e r t a
d i d u k u n g S D M y a n g t e r a m p i l d a n b e r k u a l i t a s d a l a m m e m b e r i k a n
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p e l a y a n a a n d i bidang general supplier, mechanical, electrical dan
m e m b a n t u p e m b a n g u n a n d e n g a n m e r c a l i s a s i k a n k a r y a k a m i d i
I n d o n e s i a .
• M I S I : M e m b a n g u n k o m u n i k a s i y a n g l e b i h d e k a t d e n g a n
k o n s u m e n m e l a l u i p e i a y a n a n y a n g b a i k d a n p r o f e s i o n a ! , s e r t a
s e l a l u m e l a k u k a n p e k e r j a a n s e c a r a s i s t e m a t i s s e s u a i d e n g a n
p r o s e d u r y a n g b e r l a k u u n t u k m e n g h a s i l k a n k u a l i t a s p e k e r j a a n
y a n g b a i k d i t i n j a u d a r i a s p e k t e k n i s d a n p r o s e d u r a l y a n g a d a .
c. Struktur Perusahaan
S t r u k t u r p e r u s a h a a n p a d a C V B u m i A n u g r a h M a n d i r i P a l e m b a n g t e l a h
d i s u s u n s e s u a i d e n g a n k e b u t u h a n d a n k a r a k t e r i s t i k , d a l a m h a l i n i
p e r u s a h a a n s u d a h b e n a r - b e n a r m a m p u m e m i l a h p e m b a g i a n a t a s
t a n g g u n g j a w a b d a n w e w e n a n g d a l a m p e n y e l e s a i a n t u g a s . B e r i k u t i n i
p e n u l i s a n s t r u k t u r o r g a n i s a s i C V B u m i A n u g r a h M a n d i r i P a l e m b a n g :
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G A ^ 4 B A R
S T R U K T U R O R G A N I S A S I
C V B U M I A N U G R A H M A N D I R I P A L E M B A N G
M a n a j e r
Administrasi dan umum
D i v i s i g e n e r a t o r
D i v i s i m e c h a n i c a l
d a n e l e c t r i c a l
B u r u h a n g k u t
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T u g a s dan Wewenang
A d a p u n t u g a s d a n w e w e n a n g m a s i n g - m a s i n g f u n g s i y a i t u :
1 . M a n a j e r
• M e l a k s a n a k a n d a n b e r t a n g g u n g j a w a b a t a s p r o g r a m d a n
p e n g e l o l a a n y a n g m e l i p u t i p e r e n c a n a a n , p e n g a t u r a n , p e l a k s a a n
d a n p e n g a w a s a n p a d a p e n j u a l a n , p e m b e l i a n , p e r s e d i a n ,
a d m i n i s t r a s i k e u a n g a n d a n u m u m .
• M e n y a m p a i k a n m a s u k a n p e n d a p a t a n d e n g a n u p a y a p e n i n g k a t a n ,
p e r b a i k a n d a n p e n y e m p u m a a n p e r u s a h a a n d a r i b e r b a g a i a s p e k .
• M e n g e m b a n g k a n b i s n i s p e r u s a h a a n .
• M e m b e r i p e n g a r a h a n k e p a d a s t a f f .
• B e r t a n g g u n g j a w a b t e r h a d a p k i n e r j a s t a f f .
• P c m b e r h e n t i a n k a r y a w a n i
• P e n e r i m a a n k a r y a w a n
2 . M a r k e t i n g
• M e n j u a l p r o d u k , m e m p r o m o s i k a n d a n m e l a k u k a n k e g i a t a n y a n g
m e n g h u b u n g k a n a n t a r a p r o d u s e n d e n g a n k o n s u m e n s e b a g a i
p e m a k a i p r o d u k .
• M e m o n i t o r s t o c k b a r a n g k e p r i n c i p a l u n t u k s e l u r u h p r o d u k s e r t
m e l a k u k a n p e n g a w a s a n p e n c a p a i a n s e c a r a r u t i n u n t u k
m e m a s t i k a n i m p l e m e n t a s i b c r j a l a n s e s u a i r e n c a n a .
• M e n j a g a d a n m e n i n g k a t k a n h u b u n g a n k e r j a s a m a i n t e r n a ! d a n
e x t e r n a l .
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• M e n g a t u r k e g i a t a n p e n j u a l a n d a n p e m b e l i a n j e n i s b a r a n g .
• B e r t a n g g u n g j a w a b d a l a m p e n j u a l a n b a r a n g d a n r e t u m y a
• M e n y u s u n t a r g e t p e n j u a l a n
• M e m b u a t a n a l i s i s a r e a p e n j u a l a n
• M e m b e r i k a n p e n e k a r i a n k e p a d a c a l o n p e m b e l i p o t e n s i a l
• M e n j a l a n k a n p r o s e s p e n j u a l a n s e c a r a s i s t e m a t i s
• M e n j a m i n k o n s u m e n m e n d a p a t k a n b a r a n g s e s u a i k e b u t u h a n
p e l a n g g a n .
3 . D i v i s i G e n e r a t o r
• T u g a s d i v i s i i n i a d a l a h m e l a k u k a n p e n j u a l a n b a r a n g d i b i d a n g
g e n e r a t o r e n g i n e d a n m o t o r
4 . D i v i s i M e c h a n i c a l d a n E l e c t r i c a l
• T u g a s d i v i s i i n i a d a l a h m e l a k u k a n p e n j u a l a n b a r a n g d i b i d a n g
k a b e l d a n p a n e l e l e c t r i c a l
5 . A d m i n i s t r a s i
• M e n g h i m p u n d a n m e n y u s u n t r n g g a r a n , m e n g a n a l i s i s b i a y a d a n
m e m b u a t r e k o m e n d a s i y a n g d i s a m p a i k a n k e p a d a m a n a j e r .
• M e n g a t u r m a s a l a h p e n g g a j i a n p e g a w a i , m u l a i d a r i s i s t e m
p e n g g a j i a n , p e n g a t u r a n w a k t u p e n g g a j i a n , p e m b u a t a n l a p o r a n
p e n g g a j i a n .
• M e n g a w a s i k e l u a r m a s u k n y a s u r a t - s u r a l p e r u s a h a a n .
• M e n g a w a s i a b s e n s i s e l u r u h p e g a w a i , m e n g e t a h u i p e g a w a i m a n a
s a j a y a n g t i d a k p c r n a h a b s e n k e r j a .
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• M c l a p o r k a n a b s e n s i k a r y a w a n k e p a d a a t a s a n .
• M e m b u a t s u r a t k e l u a r s e r t a s u r a t - s u r a t l a i n y a .
• B e r t a n g g u n g j a w a b a t a s a l a t t u l i s k a n t o r .
• M e m b u a t l a p o r a n p e n y e d i a n b a r a n g .
• M e n y u s u n d a n m e m b u a t l a p o r a n p e n j u a l a n
• M e n g o n t r o l p e n j u a l a n
6 . S o p i r b a r a n g
• M e n g e m u d i s e s u a i p e r m i n t a a n p i m p a n a n d a n s t n f T , sep»-rti
p e n g a m b i l a n b a r a n g p e r s e d i a n .
• M e n g e m u d i s e s u a i p e r m i n t a a n p i m p a n a n d a n s t a f f , s e p e r t i
p e n g a n t a r a n p e s a n a n .
• M e n g e m u d i s e s u a i p e r m i n t a a n p i m p a n a n d a n s t a f f , s e p e r t i a n t a r
d a n j e m p u t s t a f f d a l a m m e l a k u k a n k e g i a t a n k a n t o r .
7 . B u r u h A n g k u t
• B u r u h y a n g d i t u g a s k a n i m t u k m e l a k u k a n k e g i a t a n p e n g a m b i l a n
b a r a n g .
• B u r u h y a n g d i t u g a s k a n u n t u k m e l a k u k a n k e g i a t a n p e n g a n t a r a n
p e s a n a n .
• B u r u h y a n g d i t u g a s k a n u n t u k m e l a k u k a n k e g i a t a n p c r s e d i a a n
g u d a n g .
8. E e t u g a s G u d a n g
• M e m b u a t s u r a t k e l u a r b a r a n g
• M e m b e r i k a n l a p o r a n s t o k k e a t a s a n
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• M e n e r i m a b a r a n g
• M e m m o n i t o r m e n d i s t r i b u s i a n b a r a n g m a s u k d a n k e l u a r
P e m i s a h a n f u n g s i s e c a r a t e g a s h a r u s d i l a k u k a n a g a r p e m b a g i a n t a n g g u n g
j a w a b f u n g s i o n a l t e r l a k s a n a d e n g a n b a i k . P e m i s a h a n f u n g s i - f u n g s i d i h a r a p k a n
d a p a t m e n c e g a b t i m b u l n y a k e c u r a n g a n . S t r u k t u r o r g a n i s a s i y a n g a d a p a d a C V
B u m i A n u g r a h M a n d i r P a l e m b a n g s u d a h m e m a d a i , n a m u n y a n g s e h a r u s n y a
b e r t u g a s m e m b a y i u k a n g a j i d a n u p a b p a r a p e k e r j a a d a l a h j u r u b a y a r t e t a p i p a d a
C V B u m i A n u g r a h M a n d i r i P a l e m b a n g p e m b a y a r a n g a j i d a n u p a h d i r a n g k a p o l e h
s a t u b a g i a n y a i t u b a g i a n a d m i n i s t r a s i . H a l i n i d a p a t m e n i m b u l k a n k e c u r a n g a n ,
s e p e r t i a d a n y a k e c u r a n g a n p a d a p e n c a t a t a n a k t u h a d i r k a r y a w a n , k a r y a w a n y a n g
t i d a k h a d i r d i a c a t a t h a d i r y a n g d i s e b a b k a n o l e h t i d a k a d a n y a f u n g s i p e n g a w a s a n .
B i l a h a l i n i t e r u s d i b i a r k a n m a k a m e n i m b u l a k a n k e r u g i a n b a g i p e r u s a h a a n .
2. Gaji dan Upah yang Berlaku Pada C V . Bumi Anugrah Mandiri
Palembang
D a l a m p e r u s a h a a n , p e m b a y a r a n k e p a d a k a r y a w a n b i a s a n y a d i b a g i m e n j a d i
d u a g o l o n g a n y a i t u g a j i d a n u p a h . G a j i m e r u p a k a n p e m b a y a r a n a t a s p e n y e r a h a n
j a s a y a n g d i l a k u k a n o l e h k a r y a w a n y i m g m e m p u n y a i j e n j a n g j a b a t a n , s e d a n g k a n
u p a h u m u m n y a m e r u p a k a n p e m b a y a r a n a t a s p e n y e r a h a n j a s a y a n g d i l a k u k a n o l e h
k a r y a w a n p e l a k s a n a ( b u r u h ) . U m u m n y a g a j i d i b a y a r k a n s e c a r a t e t a p p e r b u l a n ,
d a n u p a h d i b a y a r k a n b e r d a s a r k a n h a s i l k e r j a , j a m k e r j a a t a u j u m l a h s a t u a n p r o d u k
y a n g d i h a s i l k a n o l e h k a r y a w a n , d a n h a k u n t u k m e n e r i m a u p a h t i m b u i p a d a s a a l
a d a n y a h u b u n g a n k e r j a d a n b e r a k h i r p a d a saa t p u t u s n y a h u b u n g a n k e r j a .
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C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g m e r u p a k a n p e r u s a h a a n y a n g
b e r g e r a k d i b i d a n g mechanical, electrical, d a n general suplier. P e r u s a h a a n d a l a m
p e m b a y a r a n g a j i d a n u p a h m e m p u n y a i k e t e n t u a n y a n g b e r l a k u , a n t a r a l a i n :
a . C V . B u m i A n u g r a h M a n d i r i d a i a m m c n e t a p k a n g a j i d a n u p a h
k a r y a w a n n y a b e r d a s a r k a n g o l o n g a n y a n g d i d u d u k i s e t i a p k a r y a w a n
y a n g d i s e s u a i k a n d e n g a n U M P ( U p a h M i n i m u m P r o v i n s i ) y a n g
b e r l a k u , s e r t a b e r p e d o m a n p a d a :
1 ) . F a k t o r t i n g k a t g o l o n g a n
2 ) . F a k t o r p e n g a l a m a n k e r j a
3 ) . F a k t o r k e p r i b a d i a n
4 ) . F a k t o r k e t e r a m p i i a n
b . S e l a i n g a j i d a n u p a h p e r u s a h a a n t e r s e b u t m e m b e r i k a n t u n j a n g a n y a n g
t e r d i r i d a r i :
1 ) . T u n j a n g a n H a r i R a y a ( T H R )
B e s a m y a T H R y a n g d i b e r i k a n k e p a d a p e k e r j a m a k s i m a l s a t u
b u l a n u p a h p o k o k , p e r u s a h a a n d a l a m m e m b e r i k a n t u n j a n g a n h a r i r a y a
j u g a b e r p e d o m a n p a d a b e s a m y a l a b a y a n g d i t e r i m a , u n t u k p e k e r j a
y a n g s e d a n g m e n g a l a m i m a s a p c r c o b a a n l i d a k m e n d a p a t k a n T H R
t e r s e b u t .
2 ) . P e r a w a t a n d a n P e n g o b a l a n
P e k e r j a , i s t r i d a n t i g a o r a n g a n a k . b e r h a k m e n d a p a t k a n b i a y a
p e n g o b a t a n d i m p e r a w a t a n . I s t r i a d a l a h i s t r i y a n g s a h m e n u r u t h u k u m
a g a m a d a n h u k u m n c g a r a R e p u b l i k I n d o n e s i a , d a n y a n g d i m a k s u d
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d e n g a n a n a k i a i a h a n a k p e k e r j a y a n g m a s i h d a l a m t a n g g u n g a n p e k e r j a
y a n g b e r s a n g k u t a n d a n b e l u m m e n i k a h .
3 ) . J a m i n a n S o s i a l d a n K e s e j a h t c r a a n P e k e r j a
T e i j a d i m u s i b a h s e p e r t i k e c e l a k a a n a t a u k e m a t i a n , p e r u s a h a a n
a k a n m e m b a n t u k e p a d a a h l i w a r i s a t a u k e l u a r g a b e r u p a u a n g d u k a
s e b e s a r :
a. U n t u k p e k e r j a R p 5 0 0 . 0 0 0
b . U n t u k i s t r i a t a u a n a k p e k e r j a R p 2 5 0 . 0 0 0
c. U n t u k o r a n g t u a a t a u m e r t u a p e k e r j a R p 1 5 0 . 0 0 0
B. Pembahasan
1. Analisis Terhadap Perencanaan
a. Penyusunan Anggaran Gaji dan Upah
S a l a h s a t u b e n t u k p e r e n c a n a a n g a j i d a n u p a h a d a l a h p e n y u s u n a n a n g g a r a n
b i a y a t e n a g a k e r j a y a i t u m e r e n c a n a k a n s e c a r a l e b i h t e r p e r i n c i t e n t a n g g a j i d a n
u p a h y a n g a k a n d i b a y a r k a n k e p a d a t e n a g a k e r j a .
B e n t u k p e r e n c a n a a n b i a y a g a j i d a n u p a h i n i a d a l a h p e n y u s u n a n a n g g a r a n
b i a y a t e n a g a k e r j a . P e n g e r t i a n a n g g a r a n t e n a g a k e r j a a d a l a h a n g g a r a n y a n g
m e r e n c a n a k a n s e m u a l e b i h t e r p e r i n c i t e n t a n g u p a h y a n g a k a n d i b a y a r k a n k e p a d a
t e n a g a k e r j a s e l a m a p e r i o d e y a n g a k a n d a t a n g , y a n g d i d a l a m n y a m e l i p u t i r e n c a n a
t e n t a n g j u m l a h w a k t u y a n g a k a n d i p e r l u k a n t e n a g a k e r j a l a n g s u n g u n t u k
m e n y e l e s a i k a n p e k e r j a a n y a n g a k a n d i s e l e s a i k a n n y a . T a r i f u p a h y a n g a k a n
d i b a y a r k a n k e p a d a t e n a g a k e r j a l a n g s u n g m a s i n g - m a s i n g d i k a i t a n d e n g a n
p e k e r j a a n t e l a h d i h a s i l k a n .
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l u j u a n p e r e n c a n a a n b i a y a g a j i d a n u p a h s a n g a t d i p e r l u k a n p e r u s a h a a n
s u p a y a d a l a m p e l a k s a n a a n r e a l i s a s i n y a t i d a k m e n y i m p a n g d a r i a p a y a n g
d i r e n c a n a k a n s e b e l u m n y a . S u a t u p e r e n c a n a a n b i a y a g a j i d a n u p a h y a n g b a i k h a r u s
d a p a t d i p a h a m i o l e h s e t i a p k a r y a w a n y a n g t u g a s n y a b e r h u b u n g a n d e n g a n
p e l a k s a n a a n r e n c a n a t e r s e b u t g u n a m e n g h i n d a n p e n a f s i r a n y a n g s a l a h d a n t u j u a n
y a n g t e l a h d i t e n t u k a n d a p a t d i c a p a i .
P e r e n c a n a a n b i a y a g a j i d a n u p a h y a n g d i l a k u k a n o l e h C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g s u d a h m e n g g u n a k a n a n g g a r a n P e n i s a h a a n t e r s e b u t d a l a m
m e n e t a p k a n d a n m e n y u s u n a n g g a r a n b i a y a g a j i d a n u p a h d i d a s a r k a n p a d a
r e a l i s a s i a n g g a r a n t a h u n s e b e l u m n y a .
P e n y i m p a n g a n a n t a r a a n g g a r a n b i a y a g a j i d a n u p a h d e n g a n r e a l i s a s i n y a
s e l a m a t i g a t a h u n , s e p e r t i y a n g p e n u l i s u r a i k a n m e n g e n a i a n g g a r a n b i a y a g a j i d a n
u p a h y a n g d i s u s u n o l e h C V . B u m i A n u g r a h M a n d i r i b e l u m d i r a s a k a n s a n g a t b a i k .
P e n y i m p a n g a n y a n g t e r j a d i a d a l a h p e r e n c a n a a n b i a y a g a j i d a n u p a h b e l u m
d i s u s u n o l e h k o m i t e a n g g a r a n d a l a m p e n y u s u n a n b i a y a g a j i d a n u p a h , p a d a
a b s e n s i a t a u k a r t u j a m h a d i r y a n g t i d a k d i a w a s i o l e h b a g i a n a d m i n i s t r a s i s e h i n g g a
t e r j a d i m a n i p u l a s i a b s e n s i .
R e a l i s a s i g a j i d a n u p a h s e l a m a d u a t a h u n s e l a l u m e l e b i h i a n g g a r a n y a n g
d i t e t a p k a n h a l i n i d a p a t m c n g a k i b a t k a n l a b a y a n g t e l a h d i a n g g a r k a n s e l a l u t i d a k
t e r c a p a i . B e r i k u t i n i d a t a a n g g a r a n d a n r e a l i s a s i g a j i d a n u p a h p a d a C V B u m i
A n u g r a h M a n d i r i P a l e m b a n g .
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T A B E L I l . l
C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g
A n g g a r a n d a n R e a l i s a s i ( i a j i d a n U p a h
T a h u n 2 0 0 9 s / d 2 0 1 1
Tahun Anggaran
Anggaran Gaji dan Upah
Realisasi Gaji dan Upah
Selisih Gaji dan Upah
Persantase Selisih Gaji dan Upah
2009 Rp 163.280.000 Rp 139.080.000 Rp 24.200.000 14,82%
2010 Rp 140.660.000 Rp 151.800.000 (Rp 11.140.000) (7,9%)
2011 Rp 172.950.000 Rp 195.000.000 (Rp 22.05--. ' 4 K ^ ' i (12,74%)
Sumber CV. Bumi Anugrah Mandiri Palembang 2013
B e r d a s a r k a n k e b i j a k a n y a n g t e l a h d i l a k s a n a k a n C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g S e p e r t i d i s e b u t k a n d i a t a s , C V . B u m i A n u g r a h M a n d i r i ,
m e m p u n y a i k e l e m a h a n y a i t u b e l u m a d a n y a k o m i t e a n g g a r a n d a l a m p e n y u s u n a n
b i a y a g a j i d a n u p a h . A n g g a r a n y a n g d i b u a t s e l a m a i n i h a n y a b e r d a s a r k a n d a t a
r e a l i s a s i t a h u n s e b e l u m n y a , s e h i n g g a a n g g a r a n y a n g d i b u a t t i d a k s e s u a i d e n g a n
r e a l i s a s i s e l a m a d u a t a h u n .
b. Kebijakan Pemerintah
K e b i j a k a n p e m e r i n t a h t e n t a n g p e n g g a j i a n d a n p e n g u p a h a n a d a l a h a d a n y a
U p a h M i n i m u m P r o v i n s i ( U M P ) . U p a h M i n i m u m P r o v i n s i a d a l a h U p a h
M i n i m u m y a n g b e r l a k u u n t u k s e l u r u h K a b u p a t e n / K o t a d i s a t u p r o v i n s i .
P a d a C V . B u m i A n u g r a h M a n d i r i P a l c m b a n g r e n c a n a a n g g a r a n g a j i d a n
u p a h d i b u a t o l e h b a g i a n a d m i n i s t r a s i d a n k e u a n g a n . D a l a m p e m b u a t a n a n g g a r a n ,
b a g i a n a d m i n i s t r a s i d a n k e u a n g a n h a n y a b e r d a s a r k a n k e p a d a k e t c t a p a n U M P
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( U p a h M i n i m u m P r o v i n s i ) y a n g b e r l a k u s e r t a d e n g a n d i d u k u n g d a t a m e n g e n a i
k e b i j a k a n m a n a j e m e n k e p a d a k a r y a w a n . D a l a m m e n e k a n b i a y a g a j i d a n u p a h
m a n a j e m e n m e n e n t a p k a n k e b i j a k a n m e m p c k e r j a k a n k a r y a w a n y a n g t e l a h
m e m p u n y a i p e n g a l a m a n b e k e r j a d i b i d a n g y a n g s a m a s e b e l u m n y a . S c t e l a h
a n g g a r a n d i s u s u n o l e h b a g i a n a d m i n i s t r a s i k e m u d i a n a n g g a r a n t e r s e b u t d i a j u k a n
k e p a d a m a n a j e r . A n g g a r a n g a j i d a n u p a h m a s i h m e m e r l u k a n r e v i s i d a r i p i m p i n a n
p e r u s a h a a n , s c t e l a h d i l a k u k a n r e v i s i a n g g a r a n t e r s e b u t d i s e r a h k a n k e m b a l i k e p a d a
b a g i a n a d m i n i s t r a s i s e b a g a i p e d o m a n u m u m m«-nticluarkan b i a y a g a j i d a n u p a h .
K e l e m a h a a n y a n g t e r j a d i p a d a C V B u m i A n u g r a h M a n d i r i P a l e m b a n g ,
y a n g b a n y a k m e m p e r k e r j a k a n k a r y a w a n y a n g b u k a n d a r i b i d a n g n y a s e h i n g g a a p a
y a n g d i p e k e r j a k a n t e r s e b u t k u r a n g m e m p u n y a i i n i s i a t i f u n t u k k e m a j u a n
p e r u s a h a a n d i m a s a y a n g a k a n d a t a n g .
2. Analisis Terhadap Pengendalian Biaya Gaji dan Upah
P e n g e n d a l i a n b i a y a g a j i d a n u p a h m e r u p a k a n s u a t u u p a y a p e r u s a h a a n
u n t u k m e n g e n d a l i k a n a k t i v i t a s t e r h a d a p r e n c a n a y a n g t e l a h d i t e t a p k a n p e r u s a h a a n
d a l a m h a l g a j i d a n u p a h a g a r t u j u a n t i a p a t d i c a p a i . P e n g e n d a l i a n i n i d i m u l a i
d e n g a n p c m r o g r a m a n , p e n y u s u n a n a n g g a r a n , p e l a k s a n a a n d a n e v a l u a s i u n t u k
m e n i l a i s e j a u h m a n a t i n g k a t e f i s i e n s i s e r t a e f e k t i v i t a s u s a h a d a n m e n i l a i s e j a u h
m a n a k e b i j a k s a n a a n y a n g t e l a h d i t e t a p k a n p i m p i n a n d i i k u t i d a l a m p e l a k s a n a a n
t u j u a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h a d a l a h :
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1 . M e m p e r m u d a h s i s t e m o p e r a s i o n a l y a n g a k a n d i l a k s a n a k a n o l e h
p e r u s a h a a n s u p a y a s e s u a i d e n g a n t u j u a n y a n g h e n d a k d i c a p a i d i d a l a m
p e r e n c a n a a n d a n p e n g e n d a l i a n b i a y a g a j i d a n u p a h
2 . M e m b a n t u s i s t e m p e r h i t i m g a n b i a y a g a j i d a n u p a h s e s u a i d e n g a n
m e t o d e y a n g d i g u n a k a n o l e h p e r u s a h a a n
3 . s e b a g a i b a h a n p e r b a n d i n g a n t e r h a d a p p e r e n c a n a a n d a n p e n g e n d a l i a n
b i a y a g a j i d a n u p a h
C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g d i d a k a m m e l a k u k a n p e n g e n d a l i a n
a l a t y a n g d i g u n a k a n a d a l a h p e r h i t u n g a n a n a l i s i s m e r u p a k a n k e g i a t a n t e r a k h i r d a r i
p r o s e s p e n g e n d a l i a n m a n a j e m e n b e r g u n a u n t u k m e n i l a i k i n e r j a m a n a j e r s e r t a
p e r e s t a i k e r j a , p a d a i n t i n y a d a p a t d i l i h a t d a r i e f e s i e n d a n e f e k t i f t i d a k n y a p u s a t
p e r t a n g g u n g j a w a b a n m e n j a l a n k a n t u g a s y a n g m e n j a d i t a n g g u n g j a w a b n y a .
E v a l u a s i d i l a k u k a n d e n g a n c a r a m e m b a n d i n g k a n a n t a r a r e a l i s a s i d e n g a n a n g g a r a n
y a n g t e l a h d i t e t a p k a n s e b e l u m n y a .
S e b a g a i m a n a d i k e t a h u i b a h w a C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g
d a l a m m e n y u s u n a n g g a r a n g a j i d a n u p a h b e l u m m e m p u n y a i k o m i t e a n g g a r a n .
C a r a m e n y u s u n h a n y a b e r d a s a r k a n r e a l i s a s i s e b e l u m n y a d a n d i p e n g a r u h i U p a h
M i n i m u m P r o v i n s i ( U M P ) . B e l u m a d a n y a k o m i t e a n g g a r a n u n t u k g a j i d a n u p a h
i n i l a h y a n g m c n g a k i b a t k a n r e a l i s a s i t e r s e b u t t e r l a l u t i n g g i d a n t i d a k m e n d e k a t i
a n g g a r a n d i k a r e n a k a n k u r a n g n y a d o k u m e n p e n d u k u n g g a j i d a n u p a h y a n g t e p a t .
S u a t u p e n g e n d a l i a n y a n g s a a t i n i d i l a k u k a n o l e h m a n a j e m e n C V . B u m i
A n u g r a h M a n d i r i P a l e m b a n g d a l a m h u b u n g a n n y a d e n g a n p c m b a y a r a n g a j i d a n
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u p a h a d a l a h m e n g g u n a k a n d o k u m e n p e n d u k u n g d a l a m p e l a k s a n a a n p e m b a y a r a n
g a j i d a n u p a h s e p e r t i :
1. Dokumen Pendukung Perubahan Gaji dan Upah
G a j i d a n u p a h m e r u p a k a n s a l a h s a t u b e n t u k b a l a s j a s a k e p a d a k a r y a w a n
a t a s a p a y a n g m e r e k a k e r j a k a n d a n k o r b a n k a n u n t u k p e r u s a h a a n C V B u m i
A n u g r a h M a n d i r i P a l e m b a n g d a l a m m e l a k s a n a k a n a k t i v i t a s p e r u s a h a a n . P a d a
s e t i a p p e r u b a h a n d a f t a r g a j i d a n u p a h t i d a k d i s e r t a i d e n g a n d o k u m e n p e r u b a h a n
g a j i , m e l a i n k a n h a n y a b e r u p a u c a p a n h.-wm t a n p a a d a n y a s u r a t k e p u t u s a n
p e r u b a h a n g a j i d a n u p a h y a n g s a h d a r i p e r u s a h a a n . K a r t u j a m h a d i r d a n k a r t u j a m
k e r j a p a d a C V B u m i A n u g r a h M a n d i r i P a l e m b a n g d i k e l u a r k a n o l e h f u n g s i
k e p e g a w a i a n . H a l i n i s a n g a t b e r b e d a d e n g a n t e o r i y a n g a d a , s e h a r u s n y a d o k u m e n
i n i d e g u n a k a n o l e h f u n g s i p e n c a t a t w a k t u . A p a b i l a d o k u m e n i n i d i i s i o e l h f u n g s i
k e p e g a w a i n y a n g m e l a k u k a n r a n g k a p j a b a t a n , m a k a b u k a n t i d a k m u n g k i n f u n g s i
i n i m e l a k u k a n t i n d a k k e c u r a n g a n .
D a l a m m e n e n t u k a n b e s a m y a j u m l a h g a j i d a n u p a h t e r s e b u t d i p e r l u k a n
d o k u m e n - d o k u m e n p e n d u k u n g u n t u k p e r h i t u n g a n j u m l a h g a j i d a n u p a h .
D o k u m e n - d o k u m e n y a n g d i p e r l u k a n a d a l a h d o k u m e n p e n d u k u n g p e r u b a h a n g a j i
d a n u p a h , k a r t u j a m h a d i r , k a r t u j a m k e r j a , r e k a p d a f t a r g a j i d a n u p a h , s u r a t
p e m y a t a a n g a j i d a n u p a h , b u k t i k a s k e l u a r .
2. Kartu Jam Hadir
P a d a C V B u m i A n u g r a h M a n d i r i P a l c m b a n g , p e n c a t a t a n k a r t u j a m h a d i r
m a s i h m e n g g u n k a n s i s t e m m a n u a l . T i a p b u l a n , b a g i a n a d m i n i s t r a s i
m e n g u m p u l k a n a b s e n y a n g k e m u d i a n d i j a d i k a n s e b a g a i d a f t a r g a j i k a r y a w a n . C V
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B u m i A n u g r a h M a n d i r i P a l e m b a n g t a n p a d i s a d a r i t e l a h m e n g a l a m i k e r u g i a n
a k i b a t a d a n y a r a n g k a p j a b a t a n , s e h i n g a p e r u s a h a a n m e n g a l a m i k e r u g i a n y a n g
c u k u p b e s a r . R a n g k a p j a b a t a n y a n g d i l a k u k a n p a d a C V B u m i A n u g r a h M a n d i r i
P a l e m b a n g i n i a k a n m e n i m b u l k a n k e r u g i a n y a n g s e m a k i n b e s a r t e r u t a m a u n t u k
j a n g k a w a k t u y a n g l e b i h l a m a .
D o k u m e n i n i d i g u n a k a n o l e h f u n g s i p e n c a t a t a n w a k t u u n t u k m e n c a t a t
w a k t u h a d i r s e t i a p k a r y a w a n d i p e n i s a h a a n , y a i t u p a d a p a g i h a r i , s i a n g h a r i , d a n
m a l a m h a r i , s a a t k a r y a w a n a k a n p u l a n g s e s u a i d e n g a n j a m k e r j a y a n g d i t e n t u k a n
o l e h p e r u s a h a a n , b i a s a n y a t e r d a p a t b a g i a n k h u s u s y a n g m e n c a n t u m k a n s e t i a p
p e k e r j a , n o m o r i n d u k n y a d a n w a k t u p u l a n g p a d a p a g i h a r i s e t i a p h a r i d a l a m s a t u
m i n g g u .
K h u s u s s t a f d a n b a g i a n a d m i n i s t r a s i k a n t o r k e t e n t u a n j a m k e r j a d a r i j a m
0 8 . 0 0 s a m p a i d e n g a n j a m 1 7 . 0 0 . P e n c a t a t a n w a k t u h a d i r m e r u p a k a n k u m p u l a n
d a t a j a m h a d i r k a r y a a n d a l a m s u a t u p e r i o d e s e d a n g k a n p e n c a t a t n l y ^ k t u k e r j a
a d a l a h p e n c a t a t a n u n t u k m e n c a t a t j a m k e r j a p e g a w a i s e b e n a m y a d a l a m s e t i a p
p e k e r j a a n .
C a r d h a r u s d i t e m p u h p e m s a h a a n a g a r d a p a t m e n c i p t a k a n p r a k t e k y a n g
s e h a t d a l a m p e l a k s a n a a n k a r t u j a m h a d i r p a d a C V B u m i A n u g r a h M a n d i r i
P a l e m b a n g a d a l a h :
• K a r t u j a m h a d i r h a r u s d i b a n d i n g k a n d e n g a n k a r t u j a m k e r j a
s e b e l u m k a r t u j a m k e r j a d i p a k a i s e b a g a i d a s a r p e m b a y a r a n g a j i .
• P e n a n d a t a n g a n a n k a r t u j a m k e r j a Y a n g h a r u s d i a w a s i o l e h b a g i a n
a d m i n i s t r a s i .
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• P e m b u a t a n d a f t a r g a j i d a n u p a h h a r u s d i v e r i f i k a s i k e b c n a r a n y a d a n
k e l e l i t i a n p e r h i t u n g a n y a o l e h b a g i a n a d m i n i s t r a s i s e b e l u m
d i l a k u k a n p e m b a y a r a n .
• C a t a t a n p e n g h a s i l a n k a r y a w a n d i s i m p a n o l e h b a g i a n a d m i n i s t r a s i
3. Daftar Gaji dan Upah
D a f t a r p e m b a y a r a n g a j i d a n u p a h m e r u p a k a n d o k u m e n y a n g m e n c a t a t
p e r h i t u n g a n u p a h , l e m b u r , u p a h t o t a l , p o t o n g a n u p a h , d a n u p a h b e r s i h y a n g t e l a h
d i h i t u n g d i c a t a t p a d a s u a t u b u k u h a r i a n p e m b a y a r a n u p a h a t a u c a t a t a n
p e m b a y a r a n u p a h . D a f t a r i n i d i s u s u n b e r d a s a r k a n d a f t a r h a d i r k a r y a w a n .
S e l a i n p e n g e n d a l i a n b i a y a g a j i d a n u p a h y a n g d i l a k u k a n C V . B u m i
A n u g r a h M a n d i r i p a l e m b a n g d a l a m k e n y a t a a n n y a , b a h w a p e l a k s a n a a n
p e n g e n d a l i a n b i a y a g a j i d a n u p a h b e l u m d i l a k s a n a k a n s e c a r a o p t i m a l , k a r e n a t e l a h
t e i j a d i p e n y i m p a n g a n d a l a m s i s t e m a b s e n s i y a n g d i g u n a k a n p a d a C V . B u m i
A n u g r a h M a n d i r i P a l c m b a n g . A d a p u n p e n g e n d a l i a n l a i n y a n g p e r l u . d i l a k u k a n
o l e h C V . B u m i A n u g r a h M a n d i r i y a i t u d e n g a n c a r a m e m b e r i s a n k s i k e p a d a
k a r y a w a n y a n g s e r i n g m e l a k u k a n m a n i p u l a s i a b s e n s i . M e n u g a s k a n s e s e o r a n g
y a n g d a p a t d i p e r c a y a u n l u k n i e m e g a n g k a r t u a b s e n s i , d e n g a n c a r a i n i d a p a t
m e m p e r k e c i l t e r j a d i p e n y i m p a n g a n d a l a m k a r t u a b s e n s i .
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B A B V
S I M P U L A N D A N S A R A N
S e t e l a h m e l a k u a k a n a n a l i s i s t e r h a d a p p e r e n c a n a n d a n p e n e n d a l i a n g a j i
d a n u p a h p a d a CV. B u m i A n u g r a h M a n d i r i P a l e m b a n g , m a k a p e n u l i s m e n c o b a
m e m b e r i k a n k e s i m p u l a n d a n u r a i a n - u r a i a n s e b e l u m n y a . K e s i m p u l a n y a n g
d i p e r o l e h i n i j u g a a k a n d i b e r i k a n s a r a n - s a r a n p e r b a i a k a n y a n g m u n g k i n d a p a t d i
m a n f a a t k a n o l e h p i m p i n a n p e r u s a h a a n d a l a m m e m p e r t a h a n k a n d a n
m e n g e m b a n g k a n a k t i v i t a s - a k t i v i t a s p e r u s a h a a n u n t u k m e n c a p a i t u j u a n y a m n g
t e l a h d i r e n c a n a k a n d a n d i t e t a p k a n o l e h p e r u s a h a a n .
A . Simpulan
S e h u b u n g d e n g a n h a s i l p e n e l i t i a n y a n g d i l a k u k a n p a d a CV. B u m i
A n u g r a h M a n d i r i P a l e m b a n g , d a p a t d i a m b i l s i m p u l a n b a h w a p e r e n c a n a a n g a j i
d a n u p a h t e r h a d a p p e n g e n d a l i a n y a n g d i l a k u k a n o l e h CV. B u m i A n u g r ^ M a n d i r i
P a l e m b a n g m a s i h k u r a n g e f e k t i f , d i k a r e n a k a n o l e h :
B c l u m a d a n y a s i s t e m p e n c a t a t a n w a k t u y a n g b a i k ( t i d a k a d a n y a
p e n g a w a s a n t e r h a d a p a b s e n s i h a d i r k a r y a w a n ) , s e h i n g g a m c n g a k i b a t k a n a d a n y a
k a r y a w a n y a n g k e l u a r p a d a s a a l j a m k e i j a s e r t a t e i j a d i k e c u r a n g a n d a l a m
p e n c a t a t a n w a k t u h a d i r , k a r y a w a n y a n g s e h a r u s n y a t i d a k h a d i r t e t a p i d i c a t a t h a d i r ,
k u r a n g n y a p e n g a w a s a n y a n g d i l a k u k a n o l e h b a g i a n a d m i n i s t r a s i t e r h a d a p p e k e r j a
j a s a b a g i a n g u d a n g y a n g t e m y a t a h a n y a m a s u k k e r j a b e b e r a p a j a m ( t i d a k s e s u a i
d e n g a n y a n g d i c a t a t ) , r e a l i s a s i g a j i d a n u p a h y a n g m e n i n g k a t s e l a m a d u a t a h u n (
2 0 1 0 - 2 0 1 1 ) , m e n i n g k a t n y a r e a l i s a s i g a j i d a n u p a h d i s e b a b k a n k i n e r j a y a n g
4 9
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5 0
m e n u r u n k a r e n a a d a n y a k a r y a w a n p e l a k s a n a ( b u r u h ) s o r i n g m e l a k u k a n
m a n i p u l a s i t e r h a d a p p e n c a t a t a n w a k t u h a d i r y a n g m a s i h m a n u a l , h a l i n i d a p a t
b e r d a m p a k t e r h a d a p p e n u r u n a n l a b a y a n g d i h a s i l k a n p e r u s a h a a n .
B. Saran
M e n g e t a h u i m a s a l a h y a n g t e i j a d i p a d a C V . B u m i A n u g r a h M a n d i r i
P a l e m b a n g m a k a p e n u l i s m c n y a r a n k a n a g a r p e r u s a h a a n t e r s e b u t m e l a k u k a n
1 . M e m p u n y a i f u n g s i a k u n t a n s i
M a k s u d n y a a d a l a b p e r u s a h a a n m e m p u n y a i k o m i t e p e n y u s u n a n
a n g g a r a n s e h i n g g a p e n y u s u n a n a n g g a r a n t i d a k h a n y a b e r d a s a r k a n
U p a h M i n i m u m P r o v i n s i d a n r e a l i s a s i y a n g t e r j a d i .
2 . S i s t e m k a r t u d a f t a r h a d i r y a n g l e b i h b a i k
M a k s u d n y a a d a l a h p a d a s i s t e m a b s e n s i s e b a i k n y a d i a w a s i o l e h b a g i a n
p e n c a t a t a n w a k t u k e i j a d a n j i k a k a r y a w a n m e l a k u k a n m a n i p u l a s i
a b s e n s i s e b a i k n y a d i b e r i s a n k s i . i
M e n g h i n d a r i k e m u n g k i n a n t e r j a d i n y a p e n y i m p a n g a n y a n g t i d a k
m e n g u n t u n g k a n . M a k a s e b a i k n y a C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g
m e l a k u k a n h a l - h a l . sebagai b e r i k u t :
I . S e b a i k n y a p e r u s a h a a n m e n e t a p k a n f u n g s i p e m b u a t a n d a f i a g a j i , f u n g s i
p e m b u a t a n b u k l i k a s k e l u a r d a n f u n g s i p e m b a y a r a n g a j i k a r y a w a n
d i a l a k u a k a n o l e h b a g i a n t e r s e n d i r i . P e r u s h a a n d a p a t m e l a k u k a n
b e r d a s a r k a n k c m a m p u a n d a n k e a h l i a n y a m a s i n g - m a s i n g k a r y a w a n
s e h i n g g a t e r c i p t a s t r u k t u r o r g a n i s a s i p e r u s a h a a n y a n g b a i k d a n u n l u k
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5 1
m e n g h i n d a r i k e c u r a n g a n y a n g d i l a k u a k a n s e c a r a s e n g a j a a t a u l i d a k
s e n g a j a .
2 . C V . B u m i A n u g r a h M a n d i r i P a l e m b a n g d a l a m m e n j a l a n a k t i v i t a s ,
s e h a r u s n y a t i d a k m e l a k u a k n r a n g k a p t u g a s . P e m b u a t d a f t a r g a j i h a r u s
d i o t o r i s a s i o l e h b a g i a n a k u n t a n s i s e h i n g a t e r c i p t a p e n d e g e l a s i a n
w e w e n a n g y a n g b a i k p a d a p e r u s a h a a n
3 . K e p a l a b a g i a n y a n g d i t u n j u k o l e h m a n a j e r p a d a s e t i a p b a g i a n s e r t a
p e n y u s u n a n a n g g a r a n d i ' a k u k a n o l e h k e p a l a b a g i a n g a j i d a n u p a h
b e r s a m a d e n g a n k e p a l a b a g i a n a d m i n i s t r a s i k e u a n g a n .
4 . R a p a t k o o r d i n a s i a n g g a r a n d i l a k u k a n s e c a r a b u l a n a n , s u p a y a a n g g a r a n
d a p a t s e s u a i d e n g a n r e a l i s a s i .
5 . P e n g a w a s a n m e k a n i s m e a n g g a r a n s e c a r a h a r i a n , d i l a k u k a n d e n g a n
p e n g a w a s a n p r o s e d u r p e l a k s a n a a n a n g g a r a n s e c a r a h a r i a n s u p a y a
r e a l i s a s i d a p a t s e d e k a t m u n g k i n d e n g a n a n g g a r a n .
L a n g k a h - l a n g k a h y a n g h a r u s d i t e r a p k a n p a d a C V . B u m i A n u g r a h
M a n d i r i P a l e m b a n g a d a l a h
• M e m b e r i k a n p e n j e l a s a n m e n g e n a i p e k e r j a a n p c g a w a i n y a a g a r
k r e a t i v i t a s d a l a m k e m a m p u a n b e k e r j a l e b i h e f e k t i f .
• M e n e m p a t k a n s e o r a n g p e n g a w a s a t a s k e h a d i r a n k a r y a a n s e r t a
m e m b e r i k a n p e l a t i h a n d a n k e s e m p a t a n p a d a k a y a w a n u n t u k
m e n g e m b a n g k a n d i r i n y a , a g a r k a r y a w a n b i s a l e b i h i n o v a t i f d a n
k o m p e t e n d a l a m m e n g h a d a p i t a n t a n g a n b i s n i s k a r y a w a n .
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DAFTAR PUSTAKA
B a s t i a n B u s l a m i d a n N u r l e l a . 2 0 1 0 . Akuntansi Biaya. M i l r a W a c a n a M e d i a J a k a r t a
D a r s o n o P r a w i r o n e g o r o d a n A r i P u r w a n t i . 2 0 0 9 . Akuntansi manajemen ( Edisi 3 ) . M i t r a W a c a n a M e d i a J a k a r t a
M u l y a d i . 2 0 0 8 . Sistem Akuntansi. C e t a k a n k e e m p a t . S a l e m b a E m p a t J a k a r t a
R . A S u p r i y o n o . 2 0 1 0 Akuntansi Biaya : perencanaan dan pengendalian biaya serta penibutan keputusan. B u k u 2 e d i s i 3 . B P F E Y o g y a k a r t a
R a y m o n d A . n o e , J o h n R . H o l l e n b e c k , B a r r y G e r h a r t , P a t r i c k M . W r i g h t . 2 0 1 0 . Manajemen Sumber Daya Manusia : Mencapai Keunggulan Bersaing. ( Buku 1) (Edisi 6) . S a l e m b a E m p a t J a k a r t a
S u g i o n o . 2 0 0 9 . Metode Penelitian Bisnis. A l f a b e t a , B a n d u n g
S u p a r m o k o . 2 0 U . Metode Penelitian Praktis ( Untuk Ilmu - ilmu Sosial, Ekonomi dan Bisinis ). E d i s i 4 . B P F E Y o g y a k a r t a
S y a h i r m a n Y u s i d a n U m i y a t i I d r i s . 2 0 0 9 . Mctodelogi Penelitian Ilmu Sosial Pcndekatan Kuantitatif. C i t r a b o o k I n d o n e s i a B u m i S r i w i j a y a
T h o m a s S u m a r s a n . 2 0 1 0 . Sistem Pengendalian Manajemen. I n d e k s J a k a r t a
U U K e t e n a g a K e i j a a n N o . l 3 / 2 0 0 3 t e n t a n g K e t e n a g a K e r j a a n
N u r a c h m a d . 2 0 0 9 . Cara Mcnghitung Upah Pokok, Uang Lembur, Pesangon dan Dana Pensiun untuk Pegawai dan Perusahaan. V i s i m c d i a J a k a r t a
V i e t h z a l R i v a l d a n F , v a J a u v a n i S a s a l a . 2 0 0 9 . Mancjemcn SDM untuk Perusahaan Dari Teori ke Praktik. R a j a w a l i P e r s J a k a r t a
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Jadwal Penelitian
Kegiatan
P e r s i a p a n
S u r v e i
p e n d a h u l u a n
B i m b i n g a n
p r o p o s a l
S e m m a r
p r o p o s a l
R e v i s i s e m i n a r
P e n g a m b i l a n
d a t a
P e n g o l a h a n
d a t a d a n
a n a l i s i s
P e n u l i s a n
s k r i p s i
U j i a n
k o m p r e h e n s i f
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Alamat ; J l . Cengkeh IV blok M No. l b komp. Pusri Sako Palembang Telp. 0711 7935757. Fax. 0711 815839
B U M I A N U G E R A H M A N D I R I
2 0 D e s e m b e r 2 0 1 3
Y a n g b e r t a n d a t a n g a n d i b a w a h i n i :
1 . N a m a 2 . J a b a t a n
: W e m p i A r s a n d i : M a n a j e r
D e n g a n i n i raejiyatakan b a h w a : a. N a m a : C b . N I M : 2 c. P r o g r a m s t u d y : S
G e b i L y d i a A r i e s t a 2 2 2 0 0 9 1 2 5 S I i l m u A k u n t a n s i F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g
T e l a h s e l e s a i m e l a k u k a n p e n e l i t i a n s e c a r a l a n g s i m g , d a l a m r a n g k a p e n g i u n p u l a n d a t a p e n y u s u n a n s k r i p s i , d e n g a n j u d u l " A N A L I S I S P E R E N C A N A A N D A N P E N G E N D A L I A N A T A S P E N G G A J I A N D A N P E N G U P A H A N P A D A C V B U M I A N U G R A H M A N D I R I P A L E M B A N G "
D e m i k i a n s u r a t k e t e r a n g a n i n i d i k e l u a r k a n u n t u k d i p e r g u n a k a n s e p e r l u n y a .
MECHANICAL, E L E C T R I C A L AND GENERAL S U P L I E R S
M a n a j e r
W e m p i A r s a n d i , >>-'
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UNIVERSITAS MUHAMMADIYAH PALEMBANG FAKULTAS E K O N O M I
JURUSAN
JURUSAN MANAJEMEN (S1}
JURUSAN AKUNTANSI (S I )
MANAJEMEN PEMASARAN {D 111)
IZlN PENYE IENGGARAAN
No 3619/aT/K-ll/2D10
: No 3620/Dn"/K-ll/2010
: No. 3377/D/T/K-II/2009
AKREDITASI
No 018/BAN-PT/Ak-Xl/SWIIl/2008 (8)
No. 044/BAN-PT/Ak-XIII/S1/ll/2011 (S)
No. 0O5/BAN-PT/Ak-X/DpMII7\/l/2010 (B)
Alamat: Jalan Jenderal Ahmad Yani 13 Ulu (07 n | 511433 Faximile (0711) 5180' 18 Palembang 30263
S U R A T I Z I N U J I A N K O M P R E H E N S I F
Yang bertanda tangan di bawah ini :
Nama : Drs. Antoni, MHI
Jabatan : Wakil Dekan IV F E U M P
Setelah memperhatikan dan mempetimbangkan surat peijanjian akan menghafal kembali
beberapa surat pendek yang belum tuntas, maka dengan ini saya memberikan izin untuk
mengikuti U j i a n K o r o p r e h e n s i p kepada :
Nama : (^^k?' -AciPj^
NIM
Program Studi
Demikian surat ini kami kami berikan kepada yang bersangkutan untuk digunakan sebagaimana mestinya. Atas perhatiannya kami ucapkmi terima kasih.
23 Desember 2013
IV
. M.H.I
ISLAMI & UNGGUL
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SURAT KETERANGAN TELAH MENGIKUTI TES TOEFL
Sehubungan dengan akan dilaksanakannya ujian komprehensif di Fakultas Ekonomi UMP,
maka mahas iswa dengan nama dl bawah ini telah merigikuti tes TOEFL, untuk
diperbolehkan sementara mendaftar pada ujian tersebut, yaitu :
NO NAME STUDENT
NUMBER
1 ^ a i ' i ^ - ^ 5 a S o o g l a y
P a l e m b a n g , 2 0 D e s e m b e r 2 0 1 3
An D E K A N
1^ ^
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KARTU AKTIVITAS BIMBINGAN §KR)PSI
\
\ M A M A H A S I S W A
M
GEBY LYDIA ARIESTA P E M B I M B I N G
22 2009 125 K E T U A Ida Zuraida, Hj. S.E., Ak., M.Si
R O G R A M S T U D I : Akuntansi A N G G O T A
J D U L S K R I P S I ANALISIS PERENCANAAN DAN PENGENDALIAN ATAS PENGGAJIAN DAN PENGUPAHAN PADA CV. BUMI ANUGRAH MANDIRI PALEMBANG
TGUBL/TH K0N3ULTASI
(Ul ATC: D 1 VA Mr* n i D A U A C I V l A l h K I YAINo U i b A n A o PARAF PEMBIMBING
1/ p T P R A W C; A M TGUBL/TH K0N3ULTASI
(Ul ATC: D 1 VA Mr* n i D A U A C I V l A l h K I YAINo U i b A n A o KETUA ANGGOTA
1/ p T P R A W C; A M
1 (A 2 I >
3 12/(2 A 4 ' -g^e y Y ^ - y
5
6
7
8
9
10
11
12
13
14
15
16
C A T A T A N :
Mahasiswa diberikan waktu menyelesaikan skripsi, 6 bulan terhitung sejak tanggal ditetapkan
D i k e l u a r k a n d i : P a l e m b a n g
P a d a t a n g g a l : / /
Z ^ » C 2 <
L^i? j . .^ ' '5 •^•'A^ ̂ i ^ b i a i ^ a - G h a z a l i , S . E . , A k . , M . S i
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BIODATA PENULIS
N a m a N I M T e m p a t / T a n g g a l L a h i r F a k u l t a s P r o g r a m S t u d i J e n i s K e l a m i n A l a m a t
G E B I L Y D I A A R I E S T A 2 2 2 0 0 9 1 2 5 P a l e m b a n g / 1 5 A p r i l 1 9 9 2 E k o n o m i A k u n t a n s i P e r e m p u a n J i . B u n g a r a n I I N o . 5 9 R T . 0 2 R W . O l 8 U l u P a l e m b a n g
N o . H a n d p h o n e E m a i l N a m a O r a n g T u a
B a p a k I b u
P e k e r j a a n O r a n g T u a B a p a k I b u
0 8 5 6 6 9 5 2 7 4 4 4 G e b i l y d i a l 5 ( g ) . g m a i l . c o m
T r i I v a n i T e r s a n o , S . S o s L i a n a w a t i
P N S I b u R u m a h T a n g g a
P a l e m b a n g , D e s e m b e r 2 0 1 3
( G E B I L Y D I A ARIESTA )
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U m V E R S I U
JURUSAN
JURUSAN MANAJ£MEr4(S1)
JURUSAN AKUNTANSI ( S I )
MANAJEMEN PEMASARAN (D Mti
lL.,A ' . j V ' v
ADIYAH PALEMBANG S EKONOMI
f L 6 ^ J.GARAAN
: Ao. S6 ' J/C-.X-II/2010
No. 362aT,V'K- l l /?S 0
No 3377,'D/T'K-IL' .19
AKREDITASI
No, 018/BAN-PT/Ak-Xl/SWIH,'2OO8 '{B)
No. 044/BAN-PT/A)(-XI!l/Sl/tl/2011 (B)
No 005/BAN-PT/Ak-X/Dpi-lll.'VI/2010 (8)
A lamat : Ja lan Jenderal Ahmad Yam 13 Ulu (07 n } 511433 Fa? " Jle ( 0 7 I I ) 518018 Palembang 30263
H a r i / T a n g g a l
W a k t u
N a m a
N T M
P r o g r a m S t u d i
M a t a K u l i a h P o k o k
J u d u l S k r i p s i
L E M B A R PERSETUJUAN PERBAIKAN SKRIPST
n j a n u a r i 2 0 1 4
0 8 . 0 0 s /d 1 2 . 0 0 W I B
G e b i L y d i a A r i e s t a
2 2 2 0 0 9 1 2 5
A k u n t a n s i
S i -s tem P e n g e n d a l i a n M a n a j e m e n
A N A L I S I S P F i R E N C A N A A N D A N P E N G E N D A L I A N A T A S P E N G G A J I A N D A N P E N G U P A H A N P A D A C V . B U M I A N U G R A H M A N D I R I P A L E M B A N G
T E L A H OIPERBAIKI DAN DISETUJUl O L E H T I M PENGUJI DAN PEMBIMBING SKRIPSI DAN DlPERKENANKAN
HNTUK MENGIKUTI WISUDA
NO NAMA DOSEN J A B A T A N T G L P E R S E T U J U A N
TANDA T A * ; A N
1 I d a Z u r a i d a h . H j . S . E . , A k . . M . S i P e m b i m b i n g ffh 2 B c l r i S i r n j u d d i n , S . E , A k . , M . S i K e t u a P e n g u j i
-1
,1 L i s D j i i n i a r . S . I L . M . S i P e n g u j i I L A S
4 M . F a h m i , S . E . , M . S i P e n g u j i 11 - 2 ^ - ^ h ^ - 2 € > t ^
P a l e m b a n g , J a n u a r i 2 0 1 4 D e k a n u . b K e t u a P r o g m m S t u d i A k u n t a n s i
Rosalina Ghozali2>E.Ak..M.Si
N I D N / N B M : 0 2 2 8 1 1 5 8 0 2 / 1 0 2 1 9 6