siklus sumber daya manusia dan siklus payroll


TUGAS 5
PEMODELAN PROSES BISNIS B



Kelompok 1

TYAS KRISTYANA                      682012063
ANGGRINI KONGO                    682012057
FAYREN G E LODO RATU         682012069
RYAN WIDI H                                682010601
                                    WILLIAMS Y BAKKER                682012064 

FAKULTAS TEKNOLOGI INFORMASI
UNIVERSITAS KRISTEN SATYA WACANsA
2012 / 2013

5
Jawablah pertanyaan-pertanyaan berikut ini:
  1. Jelaskan apa yang dimaksud dengan siklus sumber daya manusia (SDM)?
  2. Jelaskan aktivitas-aktivitas yang ada pada siklus SDM!
  3. Jelaskan aktivitas siklus payroll!
  4. Berikan contoh dan jelaskan aktivitas pada payroll system!
Berdasarkan jawaban sebelumnya, silahkan Anda menjawab pertanyaan berikut ini:
  • Berikan contoh mengenai siklus sumber daya manusia dalam sebuah kasus dan keterkaitannya dengan proses bisnis!


1.      Siklus Sumber Daya Manusia
Siklus Sumber Daya Manusia (disingkat SDM) atau sering juga siklus personalia (buman resource cycle) adalah siklus yang beertanggung jawab untuk mengelola personalia diperusahaan, sejak seleksi karyawan, pengangkatan karyawan, pembedaan karyawan, perotasian kerja karyawan, sampai penghentian karyawan (baik hormat maupun tidak hormat).
Siklis ini sangat pentingkarena masalah sumber daya manusia kalau tidak ditangani dengan baik, tidak akan mendatangkan hasil yang baik. Belum tentu perusahaan yang memiliki tim manajer yang isinya orang-orang yang kompeten di bidangnya, mampu mengalahkan pesaingan yang para manajernya mungkin kalah kemampuan. Mengapa? Krena banyak faktor yang mempengaruhi kinerja para karyawan atau manajer. Salah satu hal yang sangat penting adalah kemampuan bekerja sama antarkaryawan dan staf.
Contoh. Dua kesebelasan bertanding dalam suatu partai final kejuaraan antar benua. Satu tim (kataknalah kesebelasan tim A) diisi oleh pemain-pemain yang sudah terkenal di tingkat dunia, sehingga kompetensi dan kemampuan tidak perlu diragukan lagi. Tetapi karena mereka merasa sudah mampu, mak meruka tidak perlu berlatih intensif. Tim lawan (katakanlah kesebelasan B) berisi pemain-pemain yang belum seterkenal tim pertama tadi, tetapi sudah kompak, karena sering berlatih bersama dengan baik. Mungkinkan kesebelasan B mengalahkan kesebalasan A? Jawabnya mungkin! Hal itu bukankarena nasib mujur saja, tetapi karena ada persiapan yang luar biasa. Hal-hal seperti ini sangat sering dijumpai dalam dunia usaha. Perusahaan dengan manajer yang sangat terkenal di bidangnya masing-masing, tetapi mengapa masih kalah bersaing dengan perusahaan lain? Salah satu fktornya adalah karena tidak ada faktor kekompakan  dan kerjasama yang baik di antara anggota tim.
Masalah sumberdaya manusia memang harus sangat diperhatikan oleh perusahaan, apalagi yang memiliki karyawan dan pimpinan dalam jumlah banyak. Belum tentu karyawan yang digaji cukup besar akan berprestasi baik dalam pekerjaanya. Untuk itulah diperlukan siklus SDM yang mampu mengatur kinerja masing-masing karyawan secara adil dan merata.

2.      Kegiatan utama dalam siklus SDM di antaranya adalah:


a.       Mencari dan memilih calon karyawan yang baik dan berkompetisi sesuai dengan tugas yang akan diberikan kepadana.
b.      Menguasai karyaawan dengan prinsip “put the right person on the right place at the right time” (menguasai karyaawan diposisi yang sesuai dengan kemampuannya dan tepat waktunya).
c.       Mengelola penugasan karyawan dengan rotasi dan libur yang sesuai. Jangan sampai afa karyawan yang bertugas di satu posisi atau di satu tempat terus-menerus tanpa ada istirahat (liburan) atau tanpa rotasi. Seorang satpam misalnya, mamang akan bertugas sebagai satpam hampir untuk selamanya, tetapi bisa  bertugas berlainan, tahun ini berada di lobi kantor depan, mungkin tahun depan dikawasan pabrik, tahun depanya lagi di toko perusahaan.
d.      Kompensasi(penggajian)
kompensasi merupakan balas jasa yang diberikan oleh organisai/perusahan kepada karyawannya,yang bersifat finansial atau nonfinansial.
e.       Mengadakan penelitian kinerja karyawwn, baik perorangan maupun secara kumulaif di suatu bagian atau departemen dan mencari tahu sebabnya. Apabila menyebabkan prestasi karyawan baik, maka perlu ditularkan di depatmenen lain. Apabila menyebabkan prestasi karyawan buruk, maka di deparmenen lain juga segera harus di antisipasi atau dihilangkan penyebabnya.
f.        Memberhentikan karyawan sesuai dengan prosedur dan ketentuan yang ada di dalam perusahaan. Bila aturan itu belum ada, maka siklus ini bertugas untuk menyusun prosedur tersebut.

         Sumber :-            Mafis,Wing W.W, 2006.Sistem Informasi Akuntansi edisi2.

3.             Aktifitas siklus Payroll/penggajian

1. Perbarui File Induk Penggajian
2. Perbarui Tarif dan Pemotongan pajak
3. Validasi Data Waktu dan Kehadiran
4. Mempersiapkan Penggajian
5. Membayar Gaji
6. Hitung Kompensasi dan Pajak yang Dibayar Perusahaan
7. Keluarkan Pajak Penghasilan dan Potonagn Lain-Lain

Perbarui File Induk Penggajian (Aktivitas 1)

• Aktivitas pertama dalam siklus manajemen sumber daya manusia / penggajian melibatkan pembaruan file induk penggajian untuk mencerminkan berbagai jenis perubahan penggajian seperti: mempekerjakan orang baru, pemberhentian, perubahan tingkat gaji, atau perubahan dalam pengurangan diskresi.

• Merupakan hal yang penting untuk diperhatikan bahwa semua perubahan penggajian dimaksudkan tepat pada waktunya dan secara tepat ditampilkan dalam periode pembayaran berikutnya.

Perbarui Tarif dan Pemotongan pajak (Aktivitas 2)

• Aktivitas kedua dalam siklus manajemen sumber daya manusia / penggajian adalah memperbarui informasi mengenai tarif dan pemotongan pajak lainnya.
• Perubahan tersebut terjadi ketika bagian penggajian menerima pembaruan mengenai perubahan dalam tarif pajak dan pemotongan gaji lainnya dari berbagai unit pemerintah dan perusahaan asuransi.

Validasi Data Waktu dan Kehadiran (Aktivitas 3)

• Aktivitas ketiga dalam siklus penggajian adalah memvalidasi data waktu dan kehadiran pegawai.
• Informasi ini datang dalam berbagai bentuk, bergantung pada status pembayaran pegawai.

Mempersiapkan Penggajian (Aktivitas 4)

• Aktivitas keempat dalam siklus penggajian adalah mempersiapkan penggajian.
• Data mengenai jam kerja diberikan dari departemen tempat pegawai bekerja..
• Informasi tingkat gaji didapat dari file induk penggajian.
• Orang yang bertanggunjawab membuat cek pembayaran tidak dapat membuat rekord baru ke file ini.

Membayar Gaji (Aktivitas 5)

• Aktivitas kelima adalah pembayaran yang sesungguhnya atas cek gaji ke pegawai.
• Sebagian besar pegawai dibayar dengan menggunakan cek atau dengan penyimpanan langsung gaji bersih ke rekening bank pribadi mereka.

Hitung Kompensasi dan Pajak yang Dibayar Perusahaan (Aktivitas 6)

• Perusahaan membayar beberapa pajak penghasilan dan kompensasi pegawai secara langsung
• Hukum federal dan negara bagian juga mensyaratkan perusahaan untuk memberikan kontribusi dalam persentase tertentu ke setiap gaji kotor pegawai, hhingga ke batas maksimum tahunan, untuk dana asuransi kompensasi pengangguran federal dan negara bagian.
• Perusahaan sering kali memberikan kontribusi atau menanggung keseluruhan pembayaran premi asuransi kesehatan, cacat, dan jiwa untuk para pegawai.

Keluarkan Pajak Penghasilan dan Potonagn Lain-Lain (Aktivitas 7)

• Aktivitas terakhir dalam proses penggajian membayar kewajiban pajak penghasilan dan potongan sukarela lainnya dari setiap pegawai.

• Organisasi harus secara periodik membuat cek atau menggunakan transfer dana secara elektronis untuk membayar berbagai kewajiban pajak yang terjadi

Sumber :
                www.google.com


4.    Contoh kasus :
Sistem penggajian pegawai
PT. Evergreen di Semarang bergerak dalam bidang ekspor-impor. Perusahaan ini memiliki 800 pegawai di kantor pusat dan di seiuruh cabang di Indonesia. Dalam system penggajian semuanya di kontrol dari kantor pusat di Jakarta. Seluruh catatan pegawai di seluruh cabang dikirim ke kantor pusat selanjutnya dibuat perhitungan lalu datanya di kirimkan kepada pihak bank untuk ditransfer gajinya ke tiap rekening pegawai. Setelah itu karyawan menerima slip gaji.
Aktifitas SDM pada siklus penggajian :
1.      Perbarui File induk penggajian.
2.      Perbarui tariff dan pemotongan pajak.
3.      Validasi data waktu dan kehadiran.
4.      Mempersiapkan penggajian.
5.      Membayar gaji.
6.      Hitung kompensasi pajak yang dibayar perusahaan.
7.      Keluarkan pajak penghasilan dan potongan lain-lain.
Contoh Slip gaji :
Di bawah

PE. EVERGREEN SHIPPING AGENCY INDONESIA

Name                                    : Lyli Aryanti                                                        Mey-2013
Personnel number          : 974219                                                                Currency-Rp

Reward                                :                                                                               Substration         :
Basic Salary         :               2,500.000.00                      Kokajasuma       :  25,000.00
Fix Allowance    :                  500.000.00                                       Jamsostex            :   52,000.00
Variable allowance:                                                                        Personal leave   :    11,500.00
Meal Allowance                     :             350,000.00
Transport Allowance:         250,000.00
Petroleum Allowance:
Handphone Allowance :
Medicle Allowance :
Long Leave Allowance :
Overtime :
Overtime Meal :
Overtime Transport

Total Received :                                  3,511.500.00
The amound above mentioned is already transferred to account number:  453-01-00199-18-8
Note: Basic early and fix allowance were calculated from 1st at this month to the end of this month
Meatl and transport Allowance were based on the attendance records and calculated from 21st
Last month to 20th of this month.


5.    Kasus Integratif: Alpha Omega Electronics

Peter Wu, wakil direktur utama bagian sumber daya manusia yang baru di AOE, ingin memperbaiki dua kelemahan dalam sistem manajemen SDM/penggajian yang ada saat ini. Pertama, biaya pemrosesan penggajian telah meningkat secara tetap untuk tahun-tahun belakangan, akan tetapi sistem yang ada sekarang tidak memberikan layanan yang mencukupi. Contohnya, para pegawai merasa kecewa karena penundaan yang lama untuk mendapatkan informasi mengenai kompensasi dan rencana pensiun mereka. Selain itu, Linda Spurgeon, ingin memberi para pegawai rencana kompensasi yang lebih fleksibel. Akan tetapi, hal ini akan makin meningkatkan permintaan atas sistem yang ada. Jadi, Peter harus menemukan cara untuk memperbaiki efisiensi dan respons sistem penggajian AOE.
Kelemahan kedua dalam sistem manajemen SDM/penggajian AOE adalah ketidakmampuannya untuk menelusuri perkembangan keahlian pegawai. Akibatnya, para manajer cenderung untuk mengambil tenaga kerja dari luar untuk memenuhi kebutuhan akan pegawai, bukan mempromosikan atau memindahkan para pegawai. Praktik ini telah menurunkan moral pegawai. Hal ini juga mengganggu evaluasi efektivitas investasi AOE dalam hal pelatihan dan pendidikan berkelanjutan. Jadi, tugas lain Peter adalah menemukan cara untuk memperbaiki efektivitas sistem manajemen SDM di AOE.Saat ini, AOE, seperti juga perusahaan lainnya, memiliki sistem manajemen SDM dan penggajian yang terpisah. Sistem penggajian, yang berada di bawah kendali departemen akuntansi, membuat cek pembayaran untuk pegawai dan memelihara catatan yang berkaitan, seperti yang disyaratkan oleh peraturan pemerintah. Sistem penggajian menggunakan pemrosesan batch: Pegawai honorer (perjam) akan dibayar dua minggu sekali; pegawai tetap dan pegawai yang menerima komisi akan dibayar per bulan. Sistem manajemen SDM, yang dijalankan departemen sumber daya manusia, memelihara file-file riwayat kerja pegawai, keahlian, dan kompensasi pegawai; file-file ini diperbarui setiap minggu. Setiap sistem memelihara file-file mereka sendiri secara terpisah, terkadang menyimpan juga data-data yang sama, seperti tingkat gaji, dalam format yang berbeda. Praktik ini mempersulit para personil bagian akuntansi untuk membuat laporan yang menggabungkan data manajemen SDM dan penggajian.
Peter bertemu dengan Elizabeth Venko dan Ann Brandt untuk mendiskusikan bagaimana meningkatkan efisiensi dan efektivitas sistem manajemen SDM/penggajian AOE. Elizabeth dan Ann menunjukkan bahwa merupakan hal yang mungkin untuk mendesain kembali berbagai aktivitas agar sistem penggajian dan manajemen SDM 2 berpadu. Ketika Anda membaca bab ini, pikirkan tentang hubungan antara aktivitas manajemen SDM dan penggajian dan bagaimana database yang terpadu dapat membuat kedua fungsi tersebut lebih efisien dan efektif.
















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