Tugas Session 11 [PDF]

Citation preview

IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 SUMMARY CHAPTER 15 The Human Resources Management and PayrollCycle



PENDAHULUAN Siklus manajemen sumber daya manusia (SDM)/penggajian adalah rangkaian bisnis yang berulang recurringKegiatandan operasi pemrosesan data terkait yang terkait dengan pengelolaan secara efektifkaryawantenaga kerja. Tugas yang lebih penting adalah sebagai berikut: 1. Merekrut dan mempekerjakan karyawan baru 2. Pelatihan 3. Tugas pekerjaan 4. Kompensasi (penggajian) 5. Evaluasi kinerja 6. Pemberhentian karyawan karena pemutusan hubungan kerja secara sukarela atau tidak sukarela



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



HRM/Payroll Cycle Information System Aktivitas terkait HRM (informasi tentang perekrutan, pemecatan, transfer, pelatihan, dll.) dan pengumpulannyainformasi tentang penggunaan waktu karyawan terjadi setiap hari. Pemrosesan yang sebenarnya daripenggajian, bagaimanapun, hanya terjadi secara berkala karena di sebagian besar organisasi, karyawan dibayarmingguan, dua mingguan, atau bulanan daripada setiap hari. Jadi, penggajian adalah salah satu aplikasiyang terus diproses dalam mode batch. Untuk memanfaatkan karyawan organisasi secara efektif, sistem HRM/penggajian harus mengumpulkandan menyimpan informasi yang dibutuhkan manajer untuk menjawab jenis pertanyaan berikut:  



Berapa banyak karyawan yang dibutuhkan organisasi untuk mencapai rencana strategisnya? Karyawan mana yang memiliki keterampilan khusus?



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



THREATS AND CONTROLS Aktivitas siklus HRM/penggajian bergantung pada database terintegrasi yangberisi informasi tentang karyawan, penggajian, dan penggunaan waktu karyawan.



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



Payroll Cycle Activities Departemen HRM memberikan informasi tentangperekrutan, pemutusan hubungan kerja, dan perubahan tingkat gaji karena kenaikan gaji dan promosi. Karyawan memulaiperubahan deduksi diskresioner mereka (misalnya, kontribusi untuk rencana pensiun). Berbagaidepartemen menyediakan data tentang jam kerja karyawan yang sebenarnya. Instansi pemerintah menyediakantarif pajak dan instruksi untuk memenuhi persyaratan peraturan. Demikian pula perusahaan asuransidan organisasi lain memberikan instruksi untuk menghitung dan mengirimkan berbagai pemotongan.



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11



Rekening kliring penggajian– Adalahakun buku besar yang digunakan untukperiksa keakuratan dan kelengkapannyapencatatan penggajianbiaya dan selanjutnyaalokasi biaya yang sesuaipusat. Daftar gaji - Sebuah daftar daridata penggajian untuk setiap karyawanuntuk periode penggajian. Register pengurangan– Laporandaftar sukarela lain-lainpotongan untuk masing-masing karyawan. Laporan laba rugi– Laporanmencantumkan jumlah gaji kotor,potongan, dan gaji bersih untukperiode saat ini dan tahun-todatetotal untuk setiap kategori



Biro layanan penggajian dan PEO sangat menarik bagi usaha kecil dan menengah karena alasan berikut: ● Mengurangi biaya. Biro layanan penggajian dan PEO mendapat manfaat dari skala ekonomiterkait dengan mempersiapkan gaji untuk sejumlah besar perusahaan. Mereka dapat menagihbiaya yang biasanya kurang dari biaya melakukan penggajian di rumah. Layanan penggajianbiro atau PEO juga menghemat uang dengan menghilangkan kebutuhan



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 untuk mengembangkan dan memeliharakeahlianharus mematuhi undang-undang perpajakan yang terus berubah. ●● Jangkauan manfaat yang lebih luas. PEO mengumpulkan biaya untuk mengelola manfaat di semuaklien. Akibatnya, PEO memungkinkan perusahaan kecil untuk menawarkan jangkauan luas yang samamanfaat yang biasanya diberikan oleh perusahaan besar. ●●● Membebaskan sumber daya komputer. Biro layanan penggajian atau PEO menghilangkan satu ataulebih banyak aplikasi sistem informasi akuntansi (AIS) (penggajian dan manajemen manfaat).Sumber daya komputasi yang dibebaskan kemudian dapat digunakan untuk meningkatkan layanan di tempat lainarea, seperti entri pesanan penjualan.



Sistem informasi siklus HRM/penggajian terdiri dari dua subsistem yang terkait, tetapi terpisahSDM dan penggajian. Sistem HRM mencatat dan memproses data tentang aktivitas perekrutan,mempekerjakan, melatih, menugaskan, mengevaluasi, dan memberhentikan karyawan. Sistem penggajianmencatat dan memproses data yang digunakan untuk membayar karyawan atas jasa mereka.Sistem HRM/penggajian harus dirancang untuk mematuhi segudang peraturan pemerintahterkait dengan pajak dan praktik ketenagakerjaan. Selain itu, kontrol yang memadai harusada untuk mencegah (1) membayar lebih karyawan karena data waktu dan kehadiran yang tidak valid (dilebih-lebihkan)dan (2) mencairkan gaji kepada karyawan fiktif. Kedua ancaman ini dapat diminimalkan dengan baikdengan pemisahan tugas yang tepat, khususnya dengan memiliki fungsi-fungsi berikut yang dilakukan olehindividu yang berbeda: 1. Mengotorisasi dan membuat perubahan pada file induk penggajian untuk peristiwa seperti perekrutan, pemecatan, dan kenaikan gaji 2. Mencatat dan memverifikasi waktu kerja karyawan 3. Menyiapkan gaji 4. Mendistribusikan gaji 5. Rekonsiliasi rekening bank penggajian



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 DISCUSSION QUESTIONS 15.1-5 PROBLEMS: 15.5  CASE 15-1  15.1



Should CPA firms continue to use time sheets for their employees? Why, or why not? The importance of timesheets for employees is something every company should consider. This time tracking method establishes proper synchronization between the number of employees and productivity levels.Software for this process empowers supervisors to arrange scheduling without errors commonly associated with manual processes. Supervisors can track performance and make effective departmental decisions.The flexible use of timesheets does more than calculate payroll. Now, this method of tracking employee time is also useful for management accounting. Managers can record start and end times for tasks, and identify problematic ones that may delay completing projects. A detailed breakdown of each task is also useful for different projects.A major use for timesheets is in a project management environment. Increasingly, employers see benefits of timesheets for costing and estimation of projects. Additionally, managers can compare planned costs versus actual costs for different projects and programs.This information helps with current projects and planning future ones.



15.2



An important step in the payroll cycle is to validate each employee’s time and attendance data. How an employee’s time and attendance data is collected differs depending on her/his pay status. Explain how IT can reduce the risk of intentional inaccuracies in time and attendance data. IT can also reduce the risk of intentional inaccuracies in time and attendance data. (I) Access control to the payroll system: The company can use biometric authentication techniques, such as hand scans, to verify the identity of the employee who is clocking in and out of work. The objective is to prevent an employee from leaving work early but having a friend falsely record that person as being at work. On the other hand, the data entry is conducted by an authorized payroll clerk after collecting time cards from different departments. (ii) Segregation of duties is also important. Employee’s time card data should be reconciled to the job-time ticket data by someone not involved in data entry. The total time spent recorded on the job-time tickets may be less than the attendance time indicated on an employee’stime card because of idle time occasionally. (iii) Requiring departmental supervisors to review and approve time cards and job-time tickets provides a detective control on the accuracy of time and attendance data. Supervisory review is particularly important for employees who works at home or customers’ placeto



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 make sure they are not operating a personal business using company-provided assets. 15.3



You are responsible for implementing a new employee performance measurement system that will provide factory supervisors with detailed information about each of their employees on a weekly basis. In conversation with some of these supervisors, you are surprised to learn they do not believe these reports will be useful. They explain that they can already obtain all the information they need to manage their employees simply by observing the shop floor. Comment on that opinion. Formal reports on employee performance are not intended to replace direct observation, but to supplement it. Direct observation is important, but a manager cannot observe all employees all the time. It is also difficult to accurately summarize detailed observations across time. How could formal reports supplement and enhance what the supervisors learn by direct observation? Well-designed reports provide quantitative summary measures of aspects of employee performance that are believed to be important to the achievement of the organization’s goals. Quantitative measures facilitate tracking performance trends over time. These benefits, however, will be difficult for many managers to understand until they have had experience in using such reports. There are also legal issues at stake. If an employee or former employee brings suit against the employer, supporting documentation may justify the employer’s position.



15.5



Describe the benefits and threats of incentive and bonus programs. Explain the benefits, both to companies and employees, of using electronic direct deposit for payroll. Sales staffs are often paid either on a straight commission basis or a combination of a salary plus commissions. This is done to achieve or exceed sales target. The HRM/payroll system will need input from the sales and other cycles to properly calculate commissions and bonuses for such employees. It is important that an incentive and bonus system sets realistic, attainable goals that are congruent with corporate objectives (examples: increase profit, increase market share, increase reputation etc). It is also important that managers monitor incentive and bonus goals and ensure that the attainment of such goals does not lead to undesirable behavior. Using electronic direct deposit for payroll helps employers save time and avoid duplicate paychecks. The manager is required to sign on a list of payroll (employee



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 name, bank account and amount) instead of signing on a number of individual paychecks one by one. It also reduces administrative work for distributing the paychecks to employee and save postage for mailing the check to employee. PROBLEMS: 15.5  15.5



Arlington Industries manufactures and sells engine parts for large industrial equipment. The company employs over 1,000 workers for three shifts, and most employees work overtime when necessary. Figure 15-10 depicts the procedures followed to process payroll. Additional information about payroll procedures follows: 



The HRM department determines the wage rates of all employees. The process begins when a form authorizing the addition of a new employee to the payroll master file is sent to the payroll coordinator for review and approval. Once the information about the new employee is entered in the system, the computer automatically calculates the overtime and shift differential rates for that employee.







A local accounting firm provides Arlington with monthly payroll tax updates, which are used to modify the tax rates.







Employees record time worked on time cards. Every Monday morning the previous week’s time cards are collected from a bin next to the time clock, and new time cards are left for employees to use. The payroll department manager reviews the time cards to ensure that hours are correctly totaled; the system automatically determines if overtime has been worked or a shift differential is required.







The payroll department manager performs all the other activities depicted in Figure 15-10







The system automatically assigns a sequential number to each payroll check. The checks are stored in a box next to the printer for easy access. After the checks are printed, the payroll department manager uses an automatic checksigning machine to sign the checks. The signature plate is kept locked in a safe. After the checks have been signed, the payroll manager distributes the paychecks to all first-shift employees. Paychecks for the other two shifts are given to the shift supervisor for distribution.







The payroll master file is backed up weekly, after payroll processing is finished. (CMA Examination, adapted)



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 a. Identify and describe at least three weaknesses in Arlington Industries’ payroll process. 



The payroll processing system at Arlington Industries violates the principle of segregation of duties. The same individual verifies time cards, inputs payroll information into the master file, prints the checks, machine-signs the checks, distributes the checks, and prepares the payroll journal entry.







There is no authorization of employees' time cards by a supervisor or other objective party such as a timekeeper.







Time cards are not stored securely when completed on Fridays.







There is no authorization of overtime.







The payroll checks are not prenumbered nor are they properly stored. As a result, there is no audit trail to verify check usage.







Supervisors for the second and third shifts distribute paychecks.



b. Identify and describe at least two different areas in Arlington’s payroll processing system where controls are satisfactory. 



The personnel department determines the wage rate and initiates the setup of payroll records, which is a good example of segregation of duties.







A backup of the master file is made after each weekly processing of the payroll.







A local accounting firm provides Arlington Industries with updates on tax rates.







Time cards are reviewed for accuracy.



CASE 15-1  CASE 15-1



Research Report: HRM/Payroll Opportunities for CPAs



Payroll has traditionally been an accounting function and some CPAs have provided payroll processing services to their clients. Today, CPAs are finding additional new lucrative opportunities to provide not only payroll processing but also various HR services. Write a brief report that compares the provision of



IQBAL OBAIDILAH / 012201705042 SUBJECT INFORMATION SYSTEM ACCOUNTING 2019 SIR HAJ



CHAPTER 15/SESSION 11 payroll and HR services by CPAs with that of national payroll providers. Perform the following research to collect the data for your report: 1. Read the articles “Be an HR Resource for Your Clients,” by Michael Hayes and “Hired Help: Finding the Right Consultant,” by Joanne Sammer, both of which were published in the November, 2006 issue of the Journal of Accountancy. 2. Contact a local CPA firm that provides payroll and HR services and find out what types of services they perform and what types of clients they serve. Reports will of course vary from student to student; however, the following presents some points that should appear in a student’s report:



1. CPA’s naturally have the necessary skills to provide payroll and human resource (HR) services. 2. Although national payroll providers also provide the same services, CPA’s are in a better position to provide those services and recommend benefit consultants due to their detailed knowledge of their client’s business, operations, and internal needs. 3. Even if a CPA does not offer payroll/HR services, they are in good position to help their client’s choose the consultant for the work that is required. 4. Some of the payroll/HR services a CPA can offer are as follows: a. Payroll administration b. Benefits administration c. Retirement plan administration d. Human resource consulting e. Regulatory compliance f. Outsourcing g. Management recruiting h. CFO outsourcing/consulting i. Labor relations j. Acquisition/divestiture HR related consulting