Payroll Systems Research Articles

Automated payroll system

An automated payroll system is a computerized system designed to process employee compensation and related information. It includes various features such as employee information management, time tracking, tax management, and reporting. The system offers several benefits, including increased efficiency, accuracy, and compliance, while also improving employee satisfaction. However, the implementation of such a system can also present challenges related to cost, technical expertise, and employee resistance to change. Additionally, security and privacy risks associated with automated payroll systems need to be addressed through advanced security measures such as encryption and access controls. Overall, the literature suggests that the benefits of implementing an automated payroll system outweigh the challenges, making it an important tool for organizations of all sizes to improve their payroll processing.

IMPLEMENTASI SISTEM PENGGAJIAN RESTORAN MENGGUNAKAN METODE BAGI HASIL BERBASIS WEB

The influence of technology has been very attached to life and everyday life in every way. The development of this technology has brought many changes to society. most people have switched from conventional systems to digital systems, even automation. Now all sales data, purchases, transactions, and other things in a business are very easy to manage and access. In the process of making this web-based payroll system, researchers are looking for, and studying theories related to websites and payroll systems. This research was conducted using the agile method. The design of the system made includes use cases, activity diagrams, class diagrams, interface designs, and implementation of the system whose purpose is to describe the workings of the payroll system. From the research conducted, it can be said that with this payroll system, it can make it easier to calculate the distribution of profits between owners, investors, and employees. In addition, financial administration has also become clearer and well-organized. In addition, employees feel benefited by this system so that employee performance can increase and restaurant income can increase rapidly. Keywords: Restaurant Payroll Application, Payroll System, Profit Sharing.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PERUSAHAAN PADA PT. TRI MARBAKO

This study aims to determine the payroll and wage accounting system that is applied to increase the effectiveness of internal control at PT. Tri Marbako. The research method used is qualitative descriptive method. The data of this research are primary data and secondary data. Data collection techniques used are interviews, documentation and observation. The data analysis technique used is by comparing the payroll and wage accounting systems at PT. Tri Marbako with Mulyadi's theory of payroll and wage accounting systems and conducted a comparative analysis of payroll and wage accounting systems at PT. Tri Marbako. The results showed that the application of the payroll and wage accounting system at PT. Tri Marbako in improving the effectiveness of internal control is not appropriate. This is indicated by the disclosure of duties in the timekeeping function as well as making a list of salaries and wages, as well as incomplete accounting records used

Employer Perceptions of Introducing Dynamic Pricing for Urban Rail: Evidence from Tokyo during Work Style Changes

In Tokyo, there is growing interest in the introduction of dynamic pricing for urban rail or a congestion measure that distributes rail demand through an additional charge during peak hours. Employee commuting costs in Japan are often borne by employers. In this study, we analyze employers’ perceptions of and potential responses to the introduction of peak-load pricing in the urban rail network based on a survey of 215 major companies with headquarters in Tokyo Metropolis. The results show that the median value of “intention to pay the additional charge during peak hours” 20% to 30% of each company’s commuter pass expenditure per month, per employee. Furthermore, companies can also consider diversified responses that may facilitate congestion easing. The results show that 70% of the sampled companies are likely to promote varied work styles if peak-load pricing is introduced. We confirm that this response could be stronger for companies with more employees. Companies with larger profit margins per employee and/or those providing professional and business services are likely to review their payroll systems and benefits. In cases where the additional charge is set above the payable amount, companies with more employees can promote varied work styles, require employees to pay part of the commuting costs, and consider relocating employees or offices away from Tokyo Metropolis. Companies in the hospitality, lifestyle-related, and entertainment industries are unable to change the way employees work and would review their payroll systems and benefits.

Analysis of implementation : the payroll accounting system and employee wages

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.

In employees we Trust: Employee fraud in small businesses

This paper examines how and why employees used online computer access to commit fraud in New Zealand small businesses. Drawing on data from 18 court documents between 2006 and 2020, we use document analysis to examine the pressure, opportunity, rationalization, and capability elements using the fraud diamond framework. We provide three major findings. First, the employee frauds were motivated by vice and family circumstances. The combination of opportunity and capability had a devastating effect on the length of the fraud and the amount of financial loss. Second, the frauds were mostly perpetrated by middle-aged women in both managerial and nonmanagerial positions who displayed unusual behaviour but had no prior convictions. Third, small businesses are vulnerable to fraud in their billing, accounts payable, and payroll systems; thus, relevant prevention strategies are recommended. Overall, we conclude that the tendency for fraud is heightened in small businesses where trusted employees: have multiple responsibilities; have an occupational position that provides them with opportunity; are capable of manipulating online access; and have external pressures of addictions or adverse family circumstances. Our multiple cases approach facilitates a better understanding of the employee fraud contexts, including the motivation and the methods employed to commit such fraud in New Zealand.

The Integrated Payroll and Personnel Information Systems (IPPIS) and Public Service Salary Administration in Nigeria

The study examined the Integrated Payroll and Personnel Information System on public service salary administration in Nigeria. The study used survey research design to sample opinions from the population of public servants that have enrolled on IPPIS. Questionnaires and key participant interviews served as the primary source of data collection while journals, textbooks, newspapers, government publication etc. were part of the secondary source. Research Advisor Table was used to determine the sample size while occupational cluster of probability and quota sampling of nonprobability sampling were adopted. The study found that IPPIS has been able to mitigate problems associated with salary payment of public servants but the irregularities that characterized the IPPIS implementation has stampeded salary administration improvement in Nigeria. The study recommends among others that: the IPPIS office should be given more autonomy from Office of Accountant General of the Federation in order to function optimally and that IPPIS consultants should redesign the software to accommodate more organizational flexibility and peculiarity.

Analisis Pengaruh Penerapan Sistem Pengendalian Internal Terhadap Sistem Akuntansi Penggajian dan Pengupahan

Internal control is necessary to determine the correct amount of salary and wages paid to the laborer and is guaranteed that the salary and wages paid to the workers who are entitled to receive it, in addition to preventing the payment of salaries and wages to fictitious workers or the amount of salary paid is too large or incorrect. The purpose of this research is to partially and partially determine the role of organizational structure, authority system and recording procedures, and healthy practices affect payroll and wage accounting systems. The population in this study is the entire workforce PT Ardian Mulia Perkasa with a total of 39 people (based on the number of workers in early 2021), so the number of samples in this study is also as many as 39 people. The sampling method in this study used a saturated sample technique in which the entire population was used for the sample. The role of elements of organizational structure, system of authority and recording procedures, as well as healthy practices simultaneously affect the payroll accounting system and wages. This is evidenced by the results of the study that the value of significance is smaller than the level of 5% (0.000 < 0.05) and the value of F hitung is greater than the value of Ftabel (22,446 > 2.87) and the contribution of influence to the payroll accounting system and wages of 62.9% while the remaining 27.1% is influenced by other factors that are not studied. Researchers are very grateful to the company and the parties who provide the data and time to be completed on time.

Cost-effective attendance management system using cloud computing and face recognition

Attendance systems are essential for all institutions, including business and educational organizations. Time tracking ensures that all team members correctly report their presence of participation and time spent on work. The resulting data can be transferred and imported into payroll or grading systems. However, maintaining the attendance records is a demanding task for the administrators due to its time-consuming efforts and resources. In this paper, a cost-effective attendance management system using cloud computing and face recognition technology is introduced. The described attendance system is straightforward to implement and generates accurate recognition results and timestamps saved in CSV records without requiring any bulk program installation.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PRAMUDI ANGKUTAN SISWA GRATIS DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PERUSAHAAN

The payroll accounting system is an important component in accounting information. This system consists of a framework that is interconnected within a company which functions to inform cost data needed by interested parties in the company. The payroll accounting information system that has been implemented by PT. Damri Klungkung Branch and also to analyze the payroll accounting information system on the effectiveness of internal control. This type of research is descriptive qualitative research, which focuses on the payroll accounting information system at PT. Damri Klungkung Branch. Data analysis in this study begins with a description of the payroll accounting information activities, analyzing information, supporting documents, accounting records used, related functions, the network of procedures that make up the payroll and wage systems, and the effectiveness of internal controls. The results of the study found evidence that the Accounting Department is still responsible for paying employees' salaries and wages and is still responsible for supervising the filling of employee attendance lists and making a recap of employee attendance lists so that fraud is possible. Sound practices that are implemented to support the effectiveness of internal control are that the employees' basic salaries are paid by transferring the basic salaries to the account of each employee by the director and the pay slips are made in duplicate.

A Smart Comparative Analysis for Secure Electronic Websites

Online banking is an ideal method for conducting financial transactions such as e-commerce, e-banking, and e-payments. The growing popularity of online payment services and payroll systems, however, has opened new pathways for hackers to steal consumers’ information and money, a risk which poses significant danger to the users of e-commerce and e-banking websites. This study uses the selection method of the entire e-commerce and e-banking website dataset (Chi-Squared, Gini index, and main learning algorithm). The results of the analysis suggest the identification and comparison of machine learning and deep learning algorithm performance on binary category labels (legal, fraudulent) between similar datasets, and understanding which function plays a vital role in predicting safe e-banking and e-commerce website datasets. The e-commerce and e-banking website dataset was compiled from the UCI machine learning library. We obtained 11,056 entries based on 30 unique website attributes. We used the machine learning algorithms support vector machine (SVM), k-nearest neighbors, random forest (RF), decision tree (DT), and the multilayer perceptron (MLP) deep learning algorithm to analyze the datasets of e-commerce and e-banking websites and found the best algorithms based on accuracy, precision, recall, and F1-measure. MLP had the highest precision at 97%. With this procedure we can now accurately test websites to assist in the early prediction of secure e-banking e-commerce transactions.

The Gains and the Pains of Integrated Payroll and Personnel Information Systems (IPPIS) Policy Implementation in Nigeria

The Gains and the Pains of Integrated Payroll and Personnel Information Systems (IPPIS) Policy Implementation in Nigeria

Reconciling Reports: Modelling Employment Earnings and Measurement Errors Using Linked Survey and Administrative Data

We contribute new UK evidence about measurement errors and employment earnings to a field dominated by findings about the USA. We develop and apply new econometric models for linked survey and administrative data that generalize those of Kapteyn and Ypma (Journal of Labor Economics, 2007). Our models incorporate mean-reverting measurement error in administrative data in addition to linkage mismatch and mean-reverting survey measurement error and 'reference period' error, while also allowing error distributions to vary across individuals. Annualised survey earnings underestimate true annual earnings on average. Mean-reversion in survey measurement errors is absent. Both earnings sources underestimate true earnings inequality. The survey earning measure is more reliable than the administrative data earnings measure, but hybrid earnings predictors based on both sources are distinctly more reliable than either source-specific measure. The models with heterogeneous measurement error distributions indicate how data quality may be improved. For example, for survey quality, our results highlight how respondents showing payslips to interviewers have smaller survey error variances. For administrative data, our results suggest that greater error variances are associated with non-standard jobs, private sector jobs, and employers without good payroll systems.

Analisis Penerapan Sistem Informasi Penggajian dan Pengupahan Dalam Peningkatan Kinerja Karyawan Pada Pt. Enwe Putra Perkasa

The application of payroll and wage accounting systems at PT. Enwe Putra Perkasa is a system carried out by the company to find out whether the payroll system is running well or not, by looking at related functions, related documents, related records and procedures for making payroll. The results showed a related function in the payroll accounting system in PT. Enwe Putra Perkasa is not fully in accordance with the related functions that have been explained in theory. Related documents in the payroll accounting system in PT. Enwe Putra Perkasa is good enough and almost in accordance with related documents that have been explained in theory. Notes relating to the accounting system of the payroll accounting system at PT. Enwe Putra Perkasa is not fully in accordance with the records used in the sales accounting system that have been explained in theory.

SISTEM PENGGAJIAN GURU DAN TENAGA KEPENDIDIKAN DI TK. ‘AISYIYAH BUSTANUL ATHFAL I KOTA PROBOLINGGO MENURUT PRINSIP-PRINSIP AKAD IJARAH

During 2016 to 2019 there were many demonstrations carried out by educators and educational staff with a minimum guarantee of receiving monthly and no government allowance. This demonstration of educators is a silent proof of the inability of the government in the welfare of educators who need a non-PNS level, the complexity of being a PNS educator also cannot be solved by only teaching for more than 10 years. Anxiety like this certainly occurs in every region. To answer this we can answer through the payroll Sistem of educators and education personnel in kindergarten. ABA I Probolinggo City? and how is the implementation of the principles of the ijarah contract in kindergarten payroll systems. ABA I Kota Probolinggo according to the principles of the ijarah contract?To answer this question, this type of research is used (field field research) with a qualitative method. The data collection techniques used in this study include observation, interviews, and document study. The data that has been collected is then compiled and analyzed using descriptive methods, which describes the concept of implementing the payroll Sistem and the principles of the ijarah contract in kindergarten. ‘Aisyiyah Bustanul Athfal I Probolinggo City.The results of this study state that the implementation of the payroll Sistem and the implementation of the principles of the charity ijarah contract in the payroll Sistem in kindergarten. 'Aisyiyah Bustanul Athfal I City of Probolinggo is still general. Although in its application both parties have each benefited, this has not met the provisions of the ijarah agreement in accordance with sharia economic law.Keywords : Principles of Ijarah Agreement and Payroll Sistem

Understanding Nursing Turnover: The Case of Home Health Care

Only a few studies of nursing turnover have examined post-acute home health care. This study examines factors that are associated with home health licensed nurse turnover using linked employee-level and patient-level data from one of the five largest home health companies in the US. The data include variables from human resources and payroll systems, visit logs, discharge records, physical and mental health assessments, care plans, and patient encounters and is organized at the employee-day level. We measured turnover using human resources data, including measures of voluntary and involuntary job separation, and from exit interviews that allow classification of whether turnover was associated with agency-related factors (e.g., pay, schedule, supervisor, coworkers) versus personal factors (e.g., family needs, relocation). In bivariate and multivariate analyses, explanatory variables included nurse demographics, patient population characteristics, and the degree to which nurses can delegate tasks to home care aides. We found a downward trend in turnover for licensed nurses between 2016 and 2019. Attrition in the first year was 34% for full-time nurses and 45% for part-time nurses, most of it occurring in the first 180 days of employment. The rate of voluntary turnover was nearly four times as great as involuntary turnover. We found that agency factors accounted for 26% of monthly turnover on average, while personal factors accounted for 74%. In states in which licensed nurses could delegate more tasks to home care aides, turnover rates were slightly higher than in states with little delegation.

The Effects of Anti-corruption Campaign on Research Grant Reimbursement: Regression Discontinuity Evidence from China.

Integrity and research ethics are cherished institutions in academic world. Although most societies have rules and codes that govern ethical conducts in research, few studies have provided quantitative evidence on the impacts of these regulations and codes on the behaviors of researchers. In the context of a nationwide anti-corruption campaign in China, this paper evaluates the changes of principal investigators' reimbursement behavior in a leading university when new reimbursement policies were introduced. Utilizing a novel grant dataset and a regression discontinuity design, we find that the new policies lowered PIs' monthly average amount of reimbursement from research grants by 35%, which can be interpreted as a reduction in grant misuse. Following speculations we argue that institutionalizing orchestrated efforts on grant management, payroll systems, and research integrity education is in the right direction toward building China into a true scientific power.

Pendampingan Sistem Penggajian Pegawai Negeri Sipil Pada Kantor Kecamatan Bogor Barat Kota Bogor

Salary Is a payment for the delivery of services performed by employees who work for one month. Payroll has a very important role. This is because the payroll portion concerns the survival of the company. To overcome the misappropriation of payroll and so that the payroll process runs well, a reliable and accurate payroll system and procedure is needed to determine the steps that must be taken during the payroll process and also to provide documents used in employee payroll. 
 The purpose of this discussion is to find out how the payroll system and the civil servant payroll procedure at Kecamatan West Bogor of Bogor City as well as the documents used in the payroll
 The results of the discussion showed that Kecamatan west Bogor had carried out payroll systems and procedures well in accordance with the stages and applicable government regulations. Documents used in the remuneration have been done well, such as supporting documents on salary changes, hourly attendance cards, payroll, recapitulation of payroll, salary statements, and proof of cash out. The stipulations in the composition of salary payments can be justified to be used as a basis for the determination of the payroll system and procedures for providing employee salaries every month.
 
 Keywords: Payroll System and Procedure, Kecamatan West Bogor

The Measurement of Human Capital as a Method of Improving the Remuneration System of the Organization

Contemporary science and business practice in the field of remuneration management includes many concepts and models of the remuneration systems and many definitions of the salary components. Despite this rich achievement, many basic concepts related to salaries are not clearly defined, therefore organizational payroll systems arise as a result of the compromise. Most often it is a compromise between the expectations of employees and the financial capacity of the employer or as a result of interaction between the market forces, supply and demand. Depending on the circumstances, there is a risk of distortions resulting in low or high salaries or an incorrect pay relationship in the organization. As a result, the welfare of the employees is reduced or the employer's financial balance is damaged. The aim of the article is to present the method of human capital measurement as a tool to improve the remuneration system in the organization in the context of empirical research. This method allows an objective measurement in monetary units the necessary qualifications of the employees to perform work on most traditional jobs. As a result, it is possible to provide a pay standard for such a job. The supplement to the considerations is to provide an example application of the described model to several selected workplaces and a comparison with the existing solution in the company.

Nurse Staffing and Patient Outcomes: Analyzing Within- and Between-Variation

Objectives: To study and compare the longitudinal and cross-sectional relationship between nurse hours perpatient day and patient outcomes (30‐day mortality and length of stay [LOS]). Data source: Retrospective administrative register data (2015-2017) with all hospital admissions, LOS, andmortality rates from five medical departments combined with monthly data on staffing levels of registerednurses, physicians, and nurse assistants from the hospital’s payroll systems, as well as detailed patient-levelmorbidity and sociodemographic characteristics. Study design: We used a flexible within‐between random effect (REWB) model to exploit longitudinal andcross-sectional variation among homogenous medical departments. We applied a rich patient‐level dataset, leaving little risk of omitted variable bias due to patient‐level heterogeneity. Data Collection: The study population covered all hospital inpatient discharges from five medical departments over the period 2015-17 (N=172,132). Hospital payroll data were merged using hospital department identification codes. Principal findings: For both outcomes, we found evidence of endogeneity in within estimates when failing to control for patient heterogeneity. When controlling for patient characteristics, we found that a greater nurse to-patient ratio was associated with a statistically significant decrease in LOS when using both within- and between‐department variations. However, only between estimates were significant for nurses when it came to mortality, whereas the significance of the within estimate was absorbed by physicians. Conclusions: Most longitudinal studies apply fixed effects and, hence, only assess within variations. We found that between estimates were higher in magnitude and were more robust to omitted variable bias than within estimates. Therefore, as between variations are likely to identify structural recruitment problems, we argue for the importance of studying between estimators as well as in longitudinal studies.