ACCOUNTING INFORMATION SYSTEM

PAYROLL CYCLE ANALYSIS IN COFFESHOP

KATAPAPA COFFE SEMINYAK

BY:

NI LUH PUTU AMARA PRABASARI

119211078

INTERNATIONAL ACCOUNTING CLASS

UNDIKNAS UNIVERSITY

2021
 CHAPTER I

PLEMINARY

1.1 Backround

With the development of the era accompanied by the development of technology, it has a

big impact in various aspects of life. One of them is having an impact on business progress,

for example, the coffee shop business is growing rapidly at this time. The accounting

information system is one of the most important parts that can support the progress of the

company's performance, both in obtaining information, processing information, and using the

information properly according to company needs.

As time goes by, the more visitors stop by to feel the relaxed atmosphere around the

coffee shop while enjoying coffee, the more sales will be made by the coffee shop. Coffee

shop sales that are still handled manually create problems for owners. Inaccurate sales data

and inefficient calculations resulted in difficulty obtaining sales information. Over time, there

will be more and more manual records and will be more difficult to manage.

One of the means that can assist owners in managing sales data recording activities is by

creating a sales information system in the coffee shop. So that this system can help the coffee

shop manager in managing food and beverage sales data, menu data and menu categories,

table management (knowing which tables are still empty and which tables are already

occupied by visitors), reservation data by members and payment data.

1.2 Formulation of The Problem

a. What is an overview of the Katapapa Coffe Seminyak?

b. What is the organizational structure of the Katapapa Coffee Seminyak?

c. How to analyze the payroll cycle that occurs at the Katapapa Coffee Seminyak?

1.3 Purpose

a. To get an overview of the Katapapa Coffee Seminyak company

b. This is to find out the organizational structure of the Katapapa Coffee Seminyak

company

c. To analyze the payroll cycle that occurs at the Katapapa Coffe Seminyak company
 CHAPTER II

THEORITICAL BASIS

2.1 General Description of The Company

History of Katapapa Coffee

Katapapa Coffe is a coffee shop located at Jl. Mertanadi 89, Seminyak, Bali. It

was founded by Mr. Wayan Eka Utara since 2019. The motive for the establishment of

this coffee shop is because of the owner's love for coffee that has been inherent for a long

time, therefore he took the initiative to be able to manage / develop coffee into a beverage

that can be served with a good taste and with a different composition from the usual

coffee.

In 2020, Katapapa Coffe is fully managed by the eldest daughter of Mr. Wayan

Eka Utara, named Ni Putu Putri Utari, because since the beginning of Katapapa Coffe,

Mr. Wayan Eka Utara wanted to train his daughter to manage a business. Katapapa

Coffee currently offers various types of processed coffee, various drinks if customers

don't like coffee, and various types of pies, cakes, and snacks.

The concept of Katapapa Coffee is to prioritize customer comfort. Consumers of

Katapapa Coffee are pampered with various facilities, including stalls open up to 12

hours, free Wi-fi facilities, cool rooms because they are equipped with air conditioning

(AC), and tones as well as outdoor spaces, the atmosphere of the shop is made as

comfortable as possible by carrying the concept of "Homing Garden. "Makes Katapapa

Coffee very comfortable like home.

 The selection of classic songs and modern songs with moderate volume is

deliberately listened to for visiting consumers, and tables and chairs are selected made of

teak wood of various sizes, with the aim that consumers can choose which chairs and

tables suit them to be comfortable when they are at Katapapa Coffee.

As time goes by from 2019 until now Katapapa Coffee has developed very

rapidly and its name is very familiar in the community, especially among young people,

what they like about this coffee shop is because of its product, price, and also its

convenient location to relax while hanging out with friends.

Katapapa Coffee’s Logo

Vision and Mission of Katapapa Coffee:

a) Vision

Making this coffee shop the leading lifestyle coffee brand in Indonesia and a

place to achieve dreams.

b) Mission
 Providing quality coffee, providing selected products with high taste, innovative,

and affordable prices, providing a comfortable place to hang out and relax,

placing customers as priority, providing excellent service and superior

presentation, and motivating employees to achieve their dreams. .

2.2 Organizational Structure

Every organization has goals that have been planned and set. The main step in

achieving these goals is to formulate an organizational structure in accordance with the

conditions and needs of the organization. The Katapapa Coffee organizational structure is

as follows:

Owner Manager
Mr. Wayan Eka Utara Ni Putu Putri Utari

Barista 1 Barista 2 Barista 3

Krisna Bagus Elisabeth Yemima Dimas Adi Purnama

Security
Mr. I Ketut Mawa

a. The owner, here he is the person who owns Katapapa Coffee. In charge of

leading, managing and being responsible for company and take care of all the

required permits by the company and regulates all applicable regulations

company, owner as an organizer, as the highest leader who is authorized to

accept responsibility from each of them a division or branch, and the Owner
 as executor has the obligation to direct, influence, and at the same time

motivate all members of the company in form communication.

b. Manager, here the manager has the right to manage and supervise the

performance of the baristas who work at Katapapa Coffee and also

Responsible for replacing Owner if not present or unable to attend.

c. Baristas 1,2 and 3 are tasked with making coffee, serving customers, as well

as being cashiers with their respective shifts.

d. Security, here is tasked with maintaining the security of Katapapa Coffee and

serving customers when they want to park or leave the Katapapa Coffee

parking area.
 CHAPTER III

DISSCUSSION

3.1 Payroll Cycle Analysis

Cycle Management Human resources and payroll are recurring business activities

and data operations related to effective management of their workforce and payroll.

1. Recruiting and hiring new employees

 Accept new employees

 Delivery of the Curriculum Vitae

 Psychological test and interview

2. The training was carried out for 1 month

3. Employee assignment

4. Employee Payroll

 Katapapa Coffee employee structure:

Manager (Monday - Saturday: 10.00 - 21.00)

Barista 1, 2, 3 (Monday - Saturday) (Shift 1: 09.00 - 15.00, Shift 2: 15.00 -

21.00, holidays on weekdays)

Security (Monday - Saturday 09.00 - 21.00)

 Attendance Using fingerprints

 Salaries are given at the end of each month through individual accounts,

with taxes and insurance borne by the center.

 5. Evaluation by the manager regularly.

Threats Control
Cash theft committed by employees while Overseeing employee performance by

concurrently as cashiers and falsification of installing CCTV in certain rooms and making

sales notes. sure everything is on record.

3.2 Narration

Katapapa Coffe is a coffee shop located on Jl. Mertanadi 89, Seminyak, Bali. Has

an operational reporting system using computer system. The system is an employee

payroll system. The following is a narrative of the payroll system at Katapapa Coffee:

 The initial stage is employee absences and processed using a computer to ensure

that the attendance has been done by the employee.

 After employees perform attendance, the absences can be recapitulated using a

computer system to minimize human error.

 If the results of the employee attendance recap have been completed it will be

processed to record salaries.

 The completed salary data will be reprocessed to be subject to PPh 21 tax and

individual employee insurance payments.

 If the employee salary data report in the form of a document is complete, it will

be continued by making a list of employee salaries.

  Report on salary data and employee payroll will be checked again and evaluated

if there is an error in the data. If there is an error, then confirm to the unit

concerned, and if there is no mistake, then the data can be approved.

 After the report is approved, the next step is for employees to receive data from

the payroll system and collect their salaries via each employee's bank account.

3.3 Flowchart

Perform
Start employee
absences
 Receive
timesheet
recap

Process salary
data

Calculate
income tax
and insurance
taxes

Make a Confirm to the

paycheck unit

Yes

Make a Approved Receive payroll

Evaluati
payroll system data
on

No
Take salary
via bank
account

End
CHAPTER IV

CLOSING

4.1 Conclusion

Selesai
 Katapapa Coffee is a coffee shop that just opened in 2019. In accordance with the

name Katapapa Coffee, the mainstay menu offered is the coffee menu. Coffee that is

made by several baristas who are experts and trained in producing the right composition

so as to create coffee with a delicious taste. Coffee ingredients are imported directly from

Italy through suppliers from Yogyakarta. As for the beverage ingredients other than

coffee, they come from Denpasar local suppliers, and complementary foods, such as pies,

cakes and other snacks are the result of Katapapa Coffee itself.

Based on the results of research and discussion, it can be concluded that the

employee payroll accounting information system of Katapapa Coffee is good enough.

Analysis of research results with theory shows that the tools used in the payroll

accounting information system at Katapapa Coffee are in accordance with the existing

theory. The analysis of the research results with the theory shows that the notes carried

out by Katapapa Coffee are in accordance with the existing theory.

In the payment of salaries, no signing is done in front of the officer. Katapapa

Coffee creates a special account for employees, namely Bank Mandiri. Entering the

identity for attendance into the time recording machine is supervised by this officer,

Katapapa Coffee has used a finger print machine that uses fingers as an attendance

identity.

Analysis of research results with theory shows that the reports generated by the

payroll accounting information system at Katapapa Coffee are in accordance with the

theory, including salary reports and employee status reports. But the results showed that

there are still multiple positions, namely cash receipts with cash disbursements done by
 one treasurer. The results showed that the forms or documents used in the employee

payroll procedure were incomplete because there was no salary statement letter.

4.2 Suggestion

Suggestions that can be given from research on employee payroll systems at

Katapapa Coffee are that in recording financial transactions, a classification should be

made in the form of a cash-out book (to record cash disbursements) and a cash-in book

(to record cash receipt transactions). Separation is carried out to make it easier to check

and examine the accuracy in running the employee payroll accounting system at

Katapapa Coffee, so the possibility of fraud and fraud in the recording transaction of

general cash disbursements can be controlled. And it should be that the time recording

section is present and the payroll maker section should be separated so that there are no

mistakes. And a salary statement letter is required so that the employee payroll procedure

report is complete.
 Attachment of interview with Putri Utari

daughter of the owner and also manager of "Katapapa Coffee"