HUMAN RESOURCE

MANAGEMENT &

CYCLE
Group 4
Ario Narabewa 1706998302
Muthia Khairani 1706998510
Primas Anindyajati 1706998542
 CHAPTER 15
HRM & PAYROLL
CYCLE
 Introduction
The HRM/payroll cycle is a recurring set of business activities and
related data processing operations associated with effectively
managing the employee workforce.
The more important tasks performed in the HRM/payroll cycle are:
1. Recruiting and hiring new employees
2. Training
3. Job assignment
4. Compensation (payroll)
5. Performance evaluation
6. Discharge of employees (voluntarily or involuntarily)
 HRM/Payroll Cycle Information System
The HRM related activities (information about hiring, firing, transfers,
training, etc) and the collection of information about the use of
employee time occur daily.
The actual processing of payroll, however, occurs only periodically
because in most organizations employees are paid on a weekly,
biweekly, or monthly basis rather than every day.
Thus, payroll is one application that continues to be processed in
batch mode.
 Payroll Cycle Activities
The five basic activities in the payroll cycle are:
1. Update payroll master file
2. Validate time and attendance data
3. Prepare payroll
4. Disburse payroll
5. Calculate employer-paid benefits and taxes and disburse payroll
taxes and miscellaneous deductions
 Update Payroll Master Database
The HRM department provides information on new hires,
terminations, changes in pay rates, and changes in discretionary
withholdings.
Appropriate edit checks, such as validity checks on employee number
and reasonableness tests are applied to all change transactions.
Changes must be entered in a timely manner and reflected in the next
pay period.
Records of terminated employees should not be deleted immediately
as some year-end reports (e.g., W-2s) require data on compensation
for all employees during the year.
 Update Payroll Master Database

Threat Controls
6. Unauthorized changes to payroll 6.1 Segregation of duties: HRM
master data department updates master data, but
only payroll department issues
paychecks
6.2 Access controls
7. Inaccurate updating of payroll master 7.1 Data processing integrity controls
data
7.2 Regular review of all changes to
master payroll data
 Validate Time and Attendance Data
Most employees are paid either on an hourly basis or a fixed salary.
Many companies use a time card to record their arrival and departure time.
This document typically includes total hours worked during a pay period.
Manufacturing companies may use job time tickets to record not only time
present but also time dedicated to each job.
Employees that earn a fixed salary, e.g., managers and
professional staff:
Usually dont record their time, but supervisors informally monitor their
presence.
Professionals in accounting, law, and consulting firms must track their time on
various assignments to accurately bill clients.
 Validate Time and Attendance Data
Sales staff are often paid on a straight commission or base salary plus
commission.
Some may also receive bonuses for surpassing sales targets.
Requires careful recording of their sales.
Increasingly, laborers may be paid partly on productivity.
Some management and employees may receive stock to motivate
them to cut costs and improve service.
 Validate Time and Attendance Data
The payroll system needs to link to the revenue cycle and other
cycles to calculate these payments.
Its also important to design bonus schemes with realistic,
attainable goals that:
Can be measured
Are congruent with corporate objectives
Are monitored by management for continued appropriateness
Are legal
 Validate Time and Attendance Data
Accountants can help by:
Advising on financial and tax effects of proposals.
Identifying appropriate metrics to measure performance.
Enabling compliance with legal and regulatory requirements.
Suggesting appropriate public disclosures.

How can information technology help?

Collecting time and attendance data electronically, e.g.:
Badge readers
Electronic time clocks
Data entered on terminals
Touch-tone telephone logs
Using edit checks to verify accuracy and reasonableness when the data are entered.
 Validate Time and Attendance Data
Threat
8. Inaccurate time and attendance data
Controls
8.1 Source data automation for data
capture
8.2 Biometric authentication
8.3 Segregation of duties (reconciliation
of job-time tickets too time cards)
8.4 Supervisory review
PREPARE PAYROLL
TUJUAN: - MENGHITUNG GAJI SECARA AKURAT DAN MEMPERSIAPKAN DAFTAR
PENGGAJIAN
LANGKAH LANGKAH

Menggurutkan file transaksi penggajian sesuai nomor pegawai

Menghitung jumlah gaji kotor dan potongan potongannya
Dapat hasil perhitungan gaji bersih
Daftar dan cek penggajian tersebut diprint dan digunakan sebagai dokumen pengesahan
transfer dana
Transaksi diproses sekaligus menempatkannya pada biaya yang relevan
DISBURSE PAYROLL

Tujuan: kasir membayar gaji pegawai

Langkah Langkah:
- Daftar penggajian dikirim kebagian hutang untuk ditinjau, disetujui dan dibuatkan voucer
- Voucer dan daftar penggajian dikirim ke kasih
- Kasir mendistribusikan cek gaji dan mengambil kembali cek gaji yang tidak diclaim
- Cek gaji yang tidak diclaim disimpan pada internal auditor
- Daftar penggajian kemudian dikirim kembali ke bagian penggajian untuk dilakukan setoran
langsung
CALCULATE EMPLOYER-PAID BENEFITS AND TAXES

Menghitung besarnya pajak dan

kompensasi yang dibayarkan oleh
perusahaan, meninjau ulang transaksi
yang bersifat fleksible
DISBURSE PAYROLL TAXES AND OTHER
DEDUCTION

Membayarkan pajak penghasilan, asuransi,

dana pension dan kompensasi lainnya kepada
pihak terkait.
OUTSOURCING OPTION

Biro jasa penggajian

Profesional employer organization
ALASAN MENGGUNAKAN OUTSOURCE

Reduced cost
Wider range of benefits
Freeing up of computer resources
 Payroll Cycle of
Jakarta Government
Office
Jakarta Maju Bersama
want big impact?
USE BIG IMAGE
 Tunjangan Kinerja
Daerah
Tunjangan Kinerja Daerah
(TKD) adalah tunjangan
kepada PNS dan Calon PNS
yang diberikan berdasarkan
hasil penilaian prestasi kerja
(Pergub DKI Jakarta Nomor 409 Tahun 2016)
Tujuan TKD :

Meningkatkan kualitas pelayanan kepada

masyarakat
Meningkatkan disiplin
Meningkatkan kinerja
Meningkatkan keadilan dan kesejahteraan
Meningkatkan integritas
Meningkatkan tertib administrasi
pengelolaan keuangan daerah

Your audience will listen to you or read the

content, but wont do both.
TKD Dahulu vs Sekarang
No Zaman Old
1 Pembayaran TKD Tunai dan
Non Tunai
2 Berdasarkan jabatan dan
masa kerja
3 Jumlah TKD yang diterima tiap Jumlah TKD yang diterima
bulan tetap
4 Mengakomodasi penghasilan
di luar TKD (Honor kegiatan,
honor narasumber)
5 Take home pay antar
SKPD/UKPD dapat berbeda
Zaman Now
Pembayaran TKD Non Tunai
Berdasarkan jabatan dan beban
kerja
berbeda tergantung kinerja
Single salary
Take home pay antar
SKPD/UKPD relatif sama
DFD Level 0
DFD Level 1
DFD Level 2
DFD Level 3
Terima Kasih