Rusiana, Rusiana (2014) LAPORAN TUGAS AKHIR PROSEDUR PENCATATAN AKUNTANSI TABUNGAN HARI TUA PEGAWAI NEGERI SIPIL (PNS) PADA PT. TASPEN (PERSERO) CABANG SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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TUGAS AKHIRP Prosedur pencatatan akuntansi tabungan hari tua pegawai negeri sipil (PNS ) pada pt taspen cabang serang.PDF - Published Version Restricted to Registered users only Download (5MB) |
Abstract
ABSTRACK “The Retirement Savings Accounting Registration Procedure of Civil Severent at PT. Taspen (Persero) in Serang” Rusiana Purpose this paper is to know about the retirement savings accounting registration procedure of civil severant at PT. Taspen (Persero) in Serang and also to finding out is the accounting registration procedure was appropriate with applicable. Descriptive method is used in this research, took with primary and secondary data. Data Sources come from field study and also literature study. The data collected through interviews and documentation. The result from this research show that the first step in retirement savings accounting registration procedure of civil severant begin with filling SP4 A from, after all the retirements need is completed, customer service will check it, then the data staff make a LPHP, determination of claim staff will authorize the LPHP, the voucher staff will make voucher. Cashier gives some money according to the nominal in the voucher, and make LKH. Financial administration staff receiving the voucher then make cah payment journal and the trial balance. Keywords : Procedure, Registration, Retirement Savings
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | ABSTRAK “Prosedur Pencatatan Akuntansi Tabungan Hari Tua Pegawai Negeri Sipil (PNS) Pada PT. Taspen (Persero) Cabang Serang” Rusiana Tujuan dari penulisan ini adalah untuk mengetahui prosedur pencatatan akuntansi tabungan hari tua PNS pada PT. Taspen (Persero) Cabang Serang dan untuk mengetahui apakah prosedur pencatatan akuntansi sesuai dengan prosedur yang berlaku. Dalam penulisan ini metode yang digunakan adalah metode deskriptif. Penulisan ini menggunakan data primer dan data sekunder. Sumber data berasal dari studi lapangan dan studi kepustakaan. Cara pengumpulan data melalui wawancara, dan dokumentasi. Dari hasil penelitian yang diperoleh di lapangan yaitu prosedur pencatatan akuntansi tabungan hari tua PNS dilakukan dari peserta mengisi SP4 A (Surat Permohonan Pembayaran Pensiun Pertama),setelah persyaratan lengkap customer service memeriksa kelengkapan dokumen, lalu bagian data membuat LPHP (Lembar Perhitungan Hak Peserta), bagian penetapan klaim mengotorisasi LPHP, seksi penetapan voucher membuat voucher. Seksi kasir mengeluarkan sejumlah uang sesuai yang tertera dalam voucher, dan membuat LKH (Laporan Kas Harian). Bagian administrasi keuangan menerima voucher, lalu dibuat jurnal pengeluaran kas dan neraca saldo. Kata Kunci : Prosedur, Pencatatan, Tabungan Hari Tua | |||||||||
| Uncontrolled Keywords: | Prosedur, Pencatatan, Tabungan Hari Tua Procedure, Registration, Retirement Savings | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 11 Nov 2021 10:20 | |||||||||
| Last Modified: | 11 Nov 2021 10:20 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/5416 |
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