Skripsi
PROSEDUR PENCATATAN PENGGAJIAN ANGGOTA POLRI PADA SATUAN KERJA DI BIDANG KEUANGAN POLDA SUMATERA SELATAN
Payroll is one of the important aspects of financial management in government institutions that must be carried out accurately, transparently, and in accordance with government accounting principles in order to support good financial governance. The writing of this final report aims to analyze the payroll accounting recording procedures at the Finance Division of the South Sumatra Regional Police. The data used were obtained through internship activities by conducting interviews and documentation related to the implementation of payroll administration. In preparing this report, the author used a descriptive method by describing and discussing the payroll procedures implemented and comparing them with the applicable regulations and theories that have been studied so that conclusions and suggestions beneficial for the future can be drawn. The results of the analysis show that the payroll procedures at the Finance Division of the South Sumatra Regional Police are carried out through several stages using the Belanja Pegawai Polri application and the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). The data input results from the Belanja Pegawai Polri application become the basis for the payroll process in the next system. In general, the payroll accounting recording process has been carried out in accordance with applicable regulations. However, there are still obstacles in the form of repeated data input in two different applications, which affects work efficiency. Therefore, it is necessary to improve efficiency in the data input process so that the implementation of payroll administration can run more effectively and optimally.
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