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
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5
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Jawablah pertanyaan-pertanyaan berikut
ini:
Berdasarkan jawaban sebelumnya, silahkan
Anda menjawab pertanyaan berikut ini:
|
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.
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 :
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.
93 comments:
slip gaji oke juga nih: http://contohsuratindonesia.com/contoh-slip-gaji-karyawan-format-excel/
Excuse me, I come from Indonesia. Good article above, and add to my knowledge, once again thank you very much. Budidaya Kenari
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