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Fokus diarahkan pada efisiensi proses, ketepatan perhitungan, dan kepatuhan terhadap ketentuan pemerintah. Temuan menunjukkan prosedur dasar berjalan, namun terdapat kebutuhan perbaikan pada sistem dokumentasi agar pencatatan serta transparansi lebih baik, penguatan pengendalian internal untuk mencegah kesalahan pembayaran, serta pengembangan pelatihan staf untuk meningkatkan kompetensi teknis tim penggajian.",{"@graph":63,"@context":119},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/analysis-of-the-implementation-of-a-payroll-accounting-information-system-for-government-employees-under-work-agreements-at-bandung-city-health-office/231110/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/analysis-of-the-implementation-of-a-payroll-accounting-information-system-for-government-employees-under-work-agreements-at-bandung-city-health-office/231110.png","ImageObject",300,407,{"name":89,"@type":90},"Rowan","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-03","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":80},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Apa fokus utama penelitian ini?","Question",{"text":109,"@type":110},"Penelitian berfokus pada tantangan implementasi sistem informasi akuntansi penggajian, terutama pencairan gaji dan TPP untuk P3K di Dinas Kesehatan Kota Bandung.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Masalah apa yang ditemukan terkait pencairan gaji dan TPP?",{"text":114,"@type":110},"Terjadi persoalan operasional seperti pertanyaan pegawai mengenai jadwal TPP, rincian potongan gaji, serta ketidaksesuaian pembayaran (kekurangan maupun kelebihan) baik sebelum maupun setelah periode pencairan.",{"name":116,"@type":107,"acceptedAnswer":117},"Metode penelitian apa yang digunakan?",{"text":118,"@type":110},"Penelitian menggunakan metodologi deskriptif kualitatif dengan wawancara mendalam, observasi langsung proses penggajian, dan pemeriksaan dokumen secara komprehensif.","https://schema.org",{"og:url":79,"og:type":121,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":123,"canonical":79},"index,follow",{"doc_id":125,"site_id":56},231110,1789059506,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":89,"user_avatar":130,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":80,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung  \nShafira Firdauza Queenta1* , Dwi Jayanti2  \n1,2Fakultas Ekonomi dan Bisnis, Universitas JendreralAchmadYani Cimahi, Indonesia Email:1) [shafirafirdauza_2360107015@ak.unjani.ac.id](shafirafirdauza_2360107015@ak.unjani.ac.id),2) [dwijayanti@ak.unjani.ac.id](dwijayanti@ak.unjani.ac.id)  \n[Received : 15 January-2025](Received : 15 January-2025)  \n[Accepted : 18 February-2025](Accepted : 18 February-2025)  \nPublished online : 19 February-2025  \nAbstract  \nThis study examines the implementation challenges of the payroll accounting information system at the Health Office of Bandung City, with a specific focus on salary disbursement and Additional Income Allowance (TPP) for Civil Servants with Work Agreements (P3K) . The research addresses critical operational issues in public sector payroll management, including system efficiency, accuracy, and compliance with government regulations. The study identifies several key phenomena that occur both before and after disbursement periods, such as frequent employee inquiries about TPP payment schedules, questions regarding salary deduction details, and instances of payment discrepancies (both underpayment and overpayment). Using a qualitative descriptive methodology, the research employs multiple data collection techniques including in-depth interviews with key personnel, direct observations of payroll processes, and comprehensive document examination. The findings reveal that while the basic payroll procedure is operational, several areas require significant improvement. First, the documentation system needs enhancement to ensure better record-keeping and transparency. Second, internal control procedures require strengthening to prevent payment errors and improve accuracy. Third, staff training programs need development to enhance the technical competency of the payroll team.  \nKeywords: Payroll System, Health Office of Bandung City, Salary, Employee Performance Allowance, Civil Servants with Work Agreements  \nAbstrak  \nPenelitian ini mengkaji tantangan implementasi sistem informasi akuntansi penggajian di Dinas Kesehatan Kota Bandung, dengan fokus khusus pada pencairan gaji dan Tunjangan Penghasilan Pegawai (TPP) untuk Pegawai Pemerintah dengan Perjanjian Kerja (P3K) . Penelitian ini membahas masalah operasional penting dalam manajemen penggajian sektor publik, termasuk efisiensi sistem, akurasi, dan kepatuhan terhadap peraturan pemerintah. Studi ini mengidentifikasi beberapa fenomena kunci yang terjadi baik sebelum maupun setelah periode pencairan, seperti pertanyaan yang sering diajukan pegawai mengenai jadwal pembayaran TPP, pertanyaan tentang rincian potongan gaji, serta adanya ketidaksesuaian pembayaran (baik kekurangan maupun kelebihan pembayaran) . Dengan menggunakan metodologi deskriptif kualitatif, penelitian ini menerapkan beberapa teknik pengumpulan data termasuk wawancara mendalam dengan personel kunci, observasi langsung terhadap proses penggajian, dan pemeriksaan dokumen secara komprehensif. Hasil penelitian menunjukkan bahwa meskipun prosedur dasar penggajian telah berjalan, beberapa area memerlukan peningkatan yang signifikan. Pertama, sistem dokumentasi memerlukan peningkatan untuk memastikan pencatatan dan  \ntransparansi yang lebih baik. Kedua, prosedur pengendalian internal perlu diperkuat untuk mencegah kesalahan  \npembayaran dan meningkatkan akurasi. Ketiga, program pelatihan staf perlu dikembangkanuntuk meningkatkan kompetensi teknis tim penggajian.  \nKata Kunci: Sistem Penggajian, Dinas Kesehatan Kota Bandung, Gaji, TPP, P3K   \n1. Pendahuluan  \nPenggajian Aparatur Sipil Negara (ASN) merupakan komponen penting dalam manajemen sumber dayamanusia di sektor publik. Sebagai aparatur negara, ASNmemainkan peran vital dalampelaksanaan fungsi-fungsipemerintahan dan pelayanan publik. Olehkarena itu, sistem penggajian yang tepat jumlah dan tep","cbCaifDWts6EXZF1","https://ap.wps.com/l/cbCaifDWts6EXZF1","pdf",907748,15,"Indonesian","# Pendahuluan\n## Latar belakang penggajian ASN\n## Pentingnya sistem informasi akuntansi penggajian\n## Tujuan pembangunan sistem\n## Konteks Dinas Kesehatan Kota Bandung\n## Tantangan dalam pencairan gaji dan TPP","[{\"question\":\"Apa fokus utama penelitian ini?\",\"answer\":\"Penelitian berfokus pada tantangan implementasi sistem informasi akuntansi penggajian, terutama pencairan gaji dan TPP untuk P3K di Dinas Kesehatan Kota Bandung.\"},{\"question\":\"Masalah apa yang ditemukan terkait pencairan gaji dan TPP?\",\"answer\":\"Terjadi persoalan operasional seperti pertanyaan pegawai mengenai jadwal TPP, rincian potongan gaji, serta ketidaksesuaian pembayaran (kekurangan maupun kelebihan) baik sebelum maupun setelah periode pencairan.\"},{\"question\":\"Metode penelitian apa yang digunakan?\",\"answer\":\"Penelitian menggunakan metodologi deskriptif kualitatif dengan wawancara mendalam, observasi langsung proses penggajian, dan pemeriksaan dokumen secara komprehensif.\"}]","Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung | PDF",23]