JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol. 8 No. 1, 2024
DESIGN OF INFORMATION SYSTEM FOR PAYMENT OF
WORKERS' WAGES AND PREPARATION OF FINANCIAL
REPORTS ON GARMENT UD KELAMBI ANYAR
Ni Made Puspitasari1; I Made Dwi Jendra Sulastra2; I Made Agus Putrayasa3
Bachelor of Applied Managerial Accounting Study Program, Department of Accounting,
Bali State Polytechnic, Bali1,2,3
Email :
[email protected]; 2;
.id3
1
ABSTRACT
Information technology developments are beneficial to businesses worldwide,
particularly in Indonesia. Businesses that use information technology effectively can
store and manage data, expedite business operations, and manage data. Information
systems used in accounting are one area where technology is crucial. The purpose of
this project is to develop and construct an information system application for the UD
Kelambi Anyar clothing firm that will be used for financial report preparation and
worker salary payment. For worker salaries, this company historically used manual
records, which presented a number of challenges including the possibility of errors,
information delays, and difficulty in finding data. This application was developed using
the Software Development Life Cycle (SDLC) approach using the Waterfall paradigm.
Planning, analyzing, designing, implementing, testing, and implementing are the stages
of system development. Microsoft Access 2019 was used to create the database for this
application, while Visual Basic Applications (VBA) was used to write the code. An
information system application that facilitates the recording of worker service payments
and the preparation of financial reports, such as profit and loss statements and balance
sheets, is the outcome of this research project for UD Kelambi Anyar. In addition to a
filter menu to make data searching for employee salary reports easier, this program has
a username and password feature to ensure user security. It is envisaged that using this
application will improve the financial transaction process' accuracy and efficiency and
speed up the process of making management choices.
Keywords : Wage Information System; Financial Report; Information Technology;
Microsoft Access 2019; Visual Basic for Applications (VBA)
ABSTRAK
Perkembangan teknologi informasi bermanfaat bagi bisnis di seluruh dunia,
khususnya di Indonesia. Bisnis yang menggunakan teknologi informasi secara efektif
dapat menyimpan dan mengelola data, mempercepat operasi bisnis, dan mengelola
data. Sistem informasi yang digunakan dalam akuntansi adalah salah satu bidang di
mana teknologi sangat penting. Tujuan dari proyek ini adalah untuk mengembangkan
dan membangun sebuah aplikasi sistem informasi untuk perusahaan pakaian UD
Kelambi Anyar yang akan digunakan untuk pembuatan laporan keuangan dan
pembayaran gaji karyawan. Organisasi ini secara tradisional menyimpan catatan
manual untuk gaji karyawan, yang memiliki berbagai kelemahan seperti potensi
ketidakakuratan, keterlambatan informasi, dan masalah dalam melakukan pencarian
data yang efektif. Pendekatan Software Development Life Cycle (SDLC) dengan model
Waterfall digunakan untuk membangun aplikasi ini. Tahapan pengembangan sistem
yang dilakukan adalah perencanaan, analisis, desain, implementasi, pengujian, dan
Submitted : 25/01/2023 |Accepted : 24/02/2024 |Published : 30/04/2024
P-ISSN; 2541-5255 E-ISSN: 2621-5306 | Page 2458
JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol. 8 No. 1, 2024
implementasi. Basis data aplikasi ini dibuat dengan menggunakan Microsoft Access
2019, dan pemrogramannya ditulis dengan menggunakan Visual Basic Applications
(VBA). Proyek penelitian untuk UD Kelambi Anyar ini menghasilkan sebuah aplikasi
sistem informasi yang mempermudah pencatatan pembayaran jasa pekerja dan
pembuatan laporan keuangan, seperti laporan laba rugi dan neraca. Program ini
menawarkan opsi username dan password untuk melindungi keamanan pengguna
selain menu filter untuk mempermudah pencarian data laporan upah karyawan..
Diharapkan dengan adanya aplikasi ini akan meningkatkan akurasi dan efisiensi proses
transaksi keuangan serta mempercepat proses pengambilan keputusan manajemen.
Kata kunci : Sistem Informasi Pengupahan; Laporan Keuangan; Teknologi Informasi;
Microsoft Access 2019; Visual Basic for Applications (VBA)
INTRODUCTION
According to (Syam et al., 2022), the wage and salary system is a method used
by businesses to create a set of protocols that help them recruit, hire, and retain
employees and manage salaries and benefits. Research by Azizah et al. (2017) shows
that technological advances will be a very useful tool for developing payroll information
systems. However, the situation that occurs in the field is quite the opposite. As noted
by (Agatha dan Mulyadi, 2018; Gustina dan Leidiyana, 2020; Irawan dan Hasni, 2017;
Mocnir dan Yuliyanto, 2017) and other authors, some companies still maintain manual
payroll recording on paper. Applying this manual recording approach will complicate
the delivery of payroll information, and if it continues, it will also make the operating
system less effective. (Susanto et al., 2022).
UD Kelambi Anyar is one of the businesses that still keeps its records on paper.
The manufacturing sector is where this company operates. This company still uses
handwritten bookkeeping records and relies on a trust system in running its business.
The company, located at Jalan Tukad Anyar 9, Sanur Kauh, Denpasar, keeps records by
requesting records from both parties. Therefore, the records are compared and checked
in advance when the wage payment procedure is carried out after the work is completed.
Wages will be paid and, if verified accurate, the records of both parties will be cleared
to avoid future misunderstandings. In other situations, the owner will assign workers to
document things that have been completed well in case the worker wants to request his
or her wages at a certain time. When a worker wants to collect their wages, they give
their records to the owner, and the owner will immediately calculate how much wages
they will receive. Of course, it is possible that both scenarios will result in accumulated
wages; the exact amount will not be known until the end.
Submitted : 25/01/2023 |Accepted : 24/02/2024 |Published : 30/04/2024
P-ISSN; 2541-5255 E-ISSN: 2621-5306 | Page 2459
JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol. 8 No. 1, 2024
The owner would also find it difficult to remember the amount of wages
incurred consistently as the evidence is not clear. The owner stated that since electronic
record-keeping is considered to result in cost overruns, record-keeping is still done
manually. Hand recording is currently considered easier and more efficient. The
findings of the study by Handayani et al. (2022), the owners' opinions are supported by
the statement that MSMEs do not document their business transactions because it is
burdensome, time-consuming, problematic, and n (...truncated)
