DESIGN AND IMPLEMENTATION OF

PAYROLL INFORMATION SYSTEM IN

PT. KARYA TAMA RIMBA CEMERLANG
1 2, 3
Agustinus Noertjahyana , Felix Montana Arlinah Imam Rahardjo
Informatics Department, Faculty of Industrial Technology, Petra Christian University, Surabaya
1 2 3
[email protected] , [email protected] ,[email protected]

Abstract
PT. Karya Tama Rimba Cemerlang has a traditional accounting system, thus the payroll also done manually by HRD.
The payroll system is calculated based on the attendance list which is obtained from the manual machine. Everyday the
workers have to register their attendance and leave so that it can be traced by the company in order to determine the
monthly salary. Then the data will be processed by using Microsoft Excel. However, this system has several
disadvantages such as the high processing time and the possibilty of incorrect input. Thus, in this research, a
computerized system is very crucial for the development of the company.
In creating the new payroll system, first we do an observation in the company internal system. From the internal data,
then the company willl be able to design the new payroll system that can be customized based on the needs of the
company through a more structurized DFD, ERD, and tabels. However, the new system is the integration of payroll and
administration modul. Parts of the payroll system are basic salary, munch money, bonuses, taxation, Jamsostek, THR
and cash bon. The administration process comprises the workers’personal datas, absenteeism, permission and leave,
violation of rules and firing.
Based on the payroll application, the satisfaction level of PT. Karya Tama Rimba Cemerlang as the user is 76%, thus
as a conclusion, the application process of the new payroll system has fulfill the target and has the suitable system. In
fact, this system able to support the company with a faster payroll report yet accurate.

Keywords: Basic Salary, Payroll system, Taxation.

1 INTRODUCTION employees. HRD is often difficult to classify the data of

One function of HRD (Human Resource employees of different divisions.
Department) on a company is calculating salary for Therefore, with the advances in information
each employee to the company. There are various ways technology that existed at the moment, is expected to be
calculation process employee payroll, depending on the created an information processing system using a
policies implemented by the company. computer system to help overcome the weaknesses of
PT. Tama Rimba Karya Cemerlang is a the manual system faced by PT. Karya Tama Rimba
company which is engaged in wood drying. Every Cemerlang.
division in the company has a payroll system that is not This can be realized by designing an
the same with each other. This is because of differences application that can perform calculation of employee
in company tenure, job type and the needs of the salaries of PT. Tama Rimba Karya Cemerlang
company (to save on expenses). automatically so that counting can be produced more
The process of calculating employees quickly and accurately.
salaries are still done manually by Human Resources
Manager. The Process is calculated by counting the 2 PAYROLL SYSTEM
number of the days of each company's employee Payroll system is a set of business activities
presence for a certain period. The data has been and implementation of data processing related
obtained is then processed and entered manually into continuously. Payroll information system is able to
Microsoft Excel program one by one. Then the input perform automatic payroll calculation process in which
data is processed in a table that had contained the salary components such as basic salary, allowances,
variables in the form of salary deductions, allowances, commissions, bonuses, overtime, leave, calculation of
basic salary, and others. The result is total salary of income tax, jamsostek and others are included to
employees in a certain period. facilitate the calculation of wages [6].
Manual accounting system is certainly has
some shortcomings that led to HRD experiencing 2.1 PAYROLL SYSTEM ACTIVITIES
difficulties, such as requiring a long time in getting data There are several important activities in the
on the company's employees. Currently the number of human resources department, began recruiting and
employees at the company is approximately 55. For the hiring, training, assignments, compensation (payroll),
time being to process the data takes about two hours. In employee performance and termination of the
addition, the possible risk of error (human error) that relationship between companies and employees. For
such a high frequency of errors in input data by HR compensation subsystem, there are seven events,
namely: [7]

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 1. Update master payroll file employers and workers so that the goal, ideally, the
2. Update tax rate and deductions harmonious relationship between employers and
3. Validate time and attendance data workers can be achieved [5].
4. Prepare payroll
5. Disburse payroll 3 ANALYSIS AND DESIGN SYSTEM
6. Calculate employer-paid benefits and taxes In any information system application
7. Disburse payroll taxes and other deductions development is always going through the stages of
analysis and design. [1].
2.2 Pph 21
PPh 21 is the income tax imposed on income 3.1 Problem Analysis
in the form of salary, honorarium, wages, allowances, The process of manually calculating salary
pensions, and compensation activities with respect to causes some problems in the company of PT. Tama
employment, services or activities performed by an Rimba Karya Cemerlang. Problems faced by companies
individual taxpayer in the country. Pph 21 is reported today are:
and paid correctly by the taxpayer on income received • A large number of company employees who
or accrued in connection with the employment of one constantly growing raises wage calculation process
employer (Peraturan Direktur Jenderal Pajak, 2010). becomes longer and not effective.
• The possibility of human error in the calculation of
2.3 JAMSOSTEK salaries
Jamsostek is a public program that provides • To search for data takes a long time because data is
protection for workers to overcome the risk of certain not stored properly.
socioeconomic and operate using the mechanism of
social insurance. As public programs, Social Security 3.2 Requirement Analysis
provides the rights and obligations for certain overload Based on the existing problems, companies
(compulsory) for employers and workers under the Act need a computerized system, especially in calculating
No.3 of 1992 which set the type of Program Jaminan the employee's salary that can support the development
Kecelakaan Kerja (JKK), Jaminan Hari Tua (JHT), of the company, such as:
Jaminan Kematian (JKM ) and Jaminan Pemeliharaan • Computerized system for employee absences that
Kesehatan (JPK), while the obligations of the can be integrated with existing systems (fingerprint
participants is the orderly administration and pay dues attendance machine) with an employee salary
(PT JAMSOSTEK, 2010, par. 1-2) calculation software.
• Computerized system to process employee payroll
2.4 TUNJANGAN HARI RAYA (THR) calculation, so that the counting process can be
In addition to benefits of existing payroll conducted faster, precise, and accurate.
taxes, businesses will be charged in return other • Computerized system for data storage in order to
substantial remuneration. THR is one type of benefit minimize the risk of data loss.
that is often used by some companies in Indonesia.
• Computerized system that can perform a search
According to Permen 04/1994, which meant THR is the
employee data quickly and easily.
income of workers must be paid by employers to
workers or their families before the religious holiday in
3.3 DATA FLOW DIAGRAM
the form of money or other forms. THR is probably due
The design stage begins with the design Data
to additional income, people call it "Gaji ke-13". Flow Diagrams (DFD). Data flow diagram of the
According to Permen 04/1994, any person system to be developed can be seen in Figure 1.
who employs another person referred to employers and
payers to pay THR. Legislation does not question
whether an employer is an individual, a limited liability
company, foundation, or association. In essence, every
person who employs another person obliged to pay
wages in return for THR. Employers must pay workers
who had worked successively for 3 months or more.
This regulation does not distinguish the status of
workers, whether permanent employees, contract
employees, or part-time employees. Originally a worker
has worked for 3 consecutive months, he is entitled to
THR.

2.5 SERIKAT PEKERJA SELURUH INDONESIA

(SPSI)
One of tools to realize the industrial relations
was the establishment of trade unions. The
establishment of the union is expected to absorb the
aspirations of workers and bridge the interests of

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 position the employee's basic salary in advance. Form
base salary and position contained in the master menu.
Display the program can be viewed as in Figure 3.

Figure 3. Form Master

4.3 Form Insert Data

Form Insert data is used to input data and
their employee base salary and information about the
position. Form insert data can be seen in figure 4.

Figure 1. Data Flow Diagram

3.4 ENTITY RELATIONSHIP DIAGRAM

Entity relationship diagrams are used to
describe the relationship of each table exists on the
system. ERD consists of two pieces: the conceptual and
physical.

4 RESULTS AND DISCUSSIONS

The results of the analysis and design that
has been done before is as follows:

4.1 Form Login

Form login is used to differentiate access
rights of each user. Form Login can be seen in Figure 2. Figure 4. Form Insert Data

4.4 Form Setting UMR

Form setting UMR is used to incorporate the
large amount of current minimum wage. The benefits of
this form is to note any changes that occur UMR. Form
setting UMR can be seen in figure 5.

Figure 2. Form Login

4.2 Form Master

All menus and facilities that exist in the main Figure 5. Form Setting UMR
menu page can be accessed by company directors.
Before the input data of employees, directors are
encouraged to check and input data as well as the

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 4.5 Form Master Employee 4.8 Form Jamsostek
Form Master Employee is used to enter Form Jamsostek is used to determine the
information related to employee data that existed at the amount of the percentage of jamsostek paid by the
company. Form master employee can be seen in figure employee and the company. Form Jamsostek can be
6. seen in figure 9.

Figure 6. Form Master Employee Figure 9. Form Jamsostek

4.6 Form Setting Tax 4.9 Form Bonuses

Form Setting tax used to enter data relating Form bonuses are used to determine the
to taxation. Form Setting tax can be seen in figure 7. amount of bonus for each employee. Form bonuses can
be seen in figure 10.

Figure 10. Form Bonuses

Figure 7. Form Setting tax
4.10 Form Setting Hari libur
4.7 Form setting THR Form Setting Hari Libur is used to define
Form setting THR, is used to determine the holidays that apply to the company. The Benefit of the
amount of THR for the current period. This helps form is that it can help the calculation of employee
companies to keep records of payments THR absences automatically. Form Setting hari libur can be
employees automatically. Form setting THR can be seen in figure 11.
seen in figure 8.

Figure 8. Form Setting THR

Figure 11. Form Setting hari libur

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 4.11 Form Cuti 4.14 Form Taxation Report
Form Cuti is used to enter employee data that Taxation Report Form is used to display the
was taking off. Form Cuti can be seen in figure 12. tax paid by employees.Form taxation Report can be
seen in Figure 15.

Figure 15. Form Taxation Report

4.15 Form Employee Data Report

Employee Data Report Form is used to
Figure 12. Form Cuti display employee data reports is currently active. Figure
16 displays the Employee Data Report Form.
4.12 Form Salary Report
Form salary report, is used to see each
employee's salary report. Form salary reports can be
seen in figure 13.

Figure 16. Form Employee Data Report

4.16 Evaluation System

Evaluation system is using a scale of one to
five, in which the value of one is the lowest value as
representative of the answer to the question A. The
value of five is the highest value as a representative of
the response of E. The results of the evaluation
assessment system can be seen in Table 1.
Figure 13. Form Salary Report
Tabel 1. Evaluation System
4.13 Form Jamsostek Report
Form Jamsostek Report is used to view Questions
A B C
detailed reports for each employee jamsostek. Figure 14
displays the Jamsostek Report Form.
Name I II III IV I II I II
Edo Adrian 4 5 4 3 4 3 5 4
Wahyu Tri 4 3 3 4 3 3 4 3
Mardiana
5 4 4 4 4 3 5 4
Komarsari
Sumanto 4 4 4 4 4 3 4 4
Ponidi 4 4 3 4 4 3 4 4

TOTAL 21 20 18 19 19 15 22 19

Figure 14. Form Jamsostek Report

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 Explanations of table1 are as follows: enterprise systems and can be understood by the
- Question A consists of 4 questions related to the user.
display and ease of application. Based on the
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