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Journal articles on the topic 'Payroll costs'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Lakhamraju, Manoj Varma. "The strategic role of workday payroll in addressing enterprise challenges." Computer Science and Engineering Research 02, no. 01 (2025): 3–6. https://doi.org/10.69517/cser.2025.02.01.0002.

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Managing payroll in large enterprises presents significant challenges, including regulatory compliance, data security, scalability, and seamless integration with HR systems. As businesses expand globally, traditional payroll solutions often fail to accommodate the complexities of diverse tax laws, financial transactions, and workforce regulations. To address these gaps, Workday Payroll offers an innovative, cloud-based payroll management system designed to enhance efficiency, accuracy, and compliance. This study explores Workday Payroll’s strategic role in transforming payroll management by an

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2

Souza, Flávia Renata de, Altair Borgert, and Leonardo Flach. "El impacto de la exoneración de la nómina del comportamiento de costos del sector de la construcción civil de BM&FBovespa." Contaduría y Administración 63, no. 3 (2018): 40. http://dx.doi.org/10.22201/fca.24488410e.2018.1045.

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<p>Among the various initiatives of the Brazilian Federal Government to overcome the economic crisis, what stands out is the incentive to legalize manual labor. Brazil is one of the countries with the highest incidence of payroll tax on workers. Thus, the objective of this research is to analyze the impact of payroll exemption on the behavior of costs of civil construction companies listed in BM&amp;FBovespa. The hypothesis is that the behavior of costs is statistically different in the periods before and after the exemption of payrolls. As methodological procedures, we used linear

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Dennis Biober Alferos. "Study on the payroll schedule preferences among private employees in Iba, Zambales." Magna Scientia Advanced Research and Reviews 8, no. 2 (2023): 026–35. http://dx.doi.org/10.30574/msarr.2023.8.2.0091.

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This study is to identify which payroll schedule is more preferred as perceived by private business employees because how often they are being paid has a significant impact on the business. Moreover, paying employees too infrequently can cause employees to stress about their budgets, however, paying employees too frequently can add considerable costs to the business’ expenses. This study utilized a descriptive research design employing a survey questionnaire in data gathering from the 150 private employees selected through quota-convenient sampling. The questionnaire is composed of 2 parts: (1

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4

Gavrel and Lebon. "Firing Costs, Payroll Taxes and Unemployment." Annales d'Économie et de Statistique, no. 89 (2008): 121. http://dx.doi.org/10.2307/27715164.

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5

Komalasari, Andriyani Siti, N. ARumiasih Ningrum, and R. Dudung Syukur. "Analysis of Payroll Accounting Information System in Controlling Operational Costs at SMK PGRI 3 Bogor City." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 2, no. 2 (2023): 124–29. http://dx.doi.org/10.32832/jharmoni.v2i2.15816.

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This research aims to analyze payroll accounting data for employees of SMK PGRI 3 Bogor City. The results of this research will help SMK PGRI 3 Bogor City in making decisions about the payroll system to use, as well as when to collect the necessary data. The data analysis technique used to achieve the research objectives is to compare theory with practice at SMK PGRI 3 Bogor City. This research uses a descriptive approach method at SMK PGRI 3 Bogor City with qualitative data types, which focuses on the payroll accounting information system at SMK PGRI 3 Bogor City and operational cost control

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Ferliyanti, Herlina, Ita Nurmayanti, Nafi Ramadhani, and Hasta Herlan Asymar. "RANCANG BANGUN SISTEM PENGGAJIAN DENGAN METODE WATERFALL PADA PT.LANGGENG ENGINEERING TEKNIK INDONESIA." Akrab Juara : Jurnal Ilmu-ilmu Sosial 7, no. 4 (2022): 494. http://dx.doi.org/10.58487/akrabjuara.v7i4.1979.

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The payroll system is a continuous process related to employee management. Processing employee data apart from calculating the amount of salary to be received and employee income tax, the payroll system is also used to allocate labor costs to products. Payroll data management requires an information system that can manage payroll data accurately and on time. PT Langgeng Engineering Teknik Indonesia is a company engaged in general trading, supplying industrial goods, infrastructure, fabrication, mechanics, electrical and maintenance services and pinting really needs a computerized payroll syste

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Sokolova, Hanna, Andrii Makarenko, and Tetiana Melikhova. "Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC "Krankomplekt"." Economic journal Odessa polytechnic university 4, no. 18 (2021): 84–93. http://dx.doi.org/10.15276/ej.04.2021.10.

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The purpose of the study was to develop proposals for improving the accounting and audit of payroll at LCC "Krankomplekt". To improve the payroll, it is proposed to open new subaccounts to sub-account 661 "Payroll", which will allow to analyze quickly and plan, as well as qualitatively control costs for making managerial decisions. To improve the audit of the payroll of the enterprise, a methodology has been proposed, which includes: a questionnaire, a general audit plan, an audit program, and the auditor's working documents. The proposed verification methodology will allow the auditor to cove

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Hanna, S. Sokolova, P. Makarenko Andrii, and O. Melikhova Tetiana. "Theoretical, methodological and practical aspects of accounting and audit of payroll at the enterprise LCC "Krankomplekt"." Economic journal Odessa polytechnic university 4, no. 18 (2021): 84–93. https://doi.org/10.5281/zenodo.6506945.

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The purpose of the study was to develop proposals for improving the accounting and audit of payroll at LCC "Krankomplekt". To improve the payroll, it is proposed to open new subaccounts to sub-account 661 "Payroll", which will allow to analyze quickly and plan, as well as qualitatively control costs for making managerial decisions. To improve the audit of the payroll of the enterprise, a methodology has been proposed, which includes: a questionnaire, a general audit plan, an audit program, and the auditor's working documents. The proposed verification methodology will a

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9

Saputri, Thoyyibatul Isnaini, Masyhad Masyhad, and Siti Rosyafah. "Sistem Informasi Akuntansi Penggajian Guna Menekan Biaya Operasional PT. Eka Prima Mandiri Sentosa Surabaya." Equity: Jurnal Akuntansi 4, no. 1 (2023): 33–39. http://dx.doi.org/10.46821/equity.v4i1.403.

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The purpose of this study is to determine and analyze the payroll accounting information system in order to reduce the operational costs of PT Eka Prima Mandiri Sentosa (workshop division AHASS 16272 Eka Prima Mandiri Sentosa Surabaya). This research is a descriptive-qualitative research with a research focus on the payroll accounting information system part cycle. The results of the analysis in this study show that there are still duplicate tasks in the process of making employee payroll, there are no supporting documents for employee overtime submissions, and there are no details of the sala

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10

Daunfeldt, Sven-Olov, Anton Gidehag, and Niklas Rudholm. "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform." Journal of Industry, Competition and Trade 21, no. 3 (2021): 315–38. http://dx.doi.org/10.1007/s10842-021-00356-6.

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AbstractOne way for policymakers to reduce labor costs and stimulate the recruitment of marginalized groups of labor in a highly unionized economy is to lower payroll taxes. However, the efficiency of this policy instrument has been questioned, and previous evaluations have mostly found small employment effects for such reforms. We investigate the effects of a payroll tax cut in Sweden that decreased firms’ labor costs in relation to the number of young employees that they had employed when the reform was implemented in 2007. We find that most firms received small labor cost savings as a resul

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11

Kogetsidis, Harry. "Forecasting Payroll Costs for the Department of Social Security." OR Insight 20, no. 1 (2007): 30–39. http://dx.doi.org/10.1057/ori.2007.5.

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John, Selvaraj Arulappan. "AI in Payroll: Unlocking Efficiency through Process Discovery and Automation Workflows." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 1 (2025): 1615–18. https://doi.org/10.5281/zenodo.14792213.

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The application of Artificial Intelligence (AI) in payroll systems is revolutionizing traditional workflows by enabling process discovery and automation. AI-driven tools analyze operational data to identify inefficiencies, uncover hidden patterns, and streamline payroll processes. Through intelligent automation, tasks such as payroll calculations, tax compliance, and error detection are executed with greater speed and accuracy, reducing manual interventions and associated costs. Advanced algorithms facilitate real-time monitoring and optimization, ensuring compliance with evolving regulations

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Druzhilovskaya, T. Y. "Problems of accounting of payroll calculations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 18, 2023): 27–34. http://dx.doi.org/10.33920/med-17-2305-03.

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In the Programs for the Development of Federal Accounting Standards adopted in recent years, there is no standard devoted to the issues of accounting for payroll calculations. At the same time, there are numerous situations in which the answer to a number of accounting questions of such calculations is not unambiguous. The article analyzes such problematic situations. It substantiates the presence of debatable questions about in which cases the costs of payment should be included in the cost of assets created in the organization, and in which cases such costs should be attributed to the expens

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Smagina, М. N., and О. A. Nazami. "Features of the organization of settlements with personnel on remuneration at the enterprise." Scientific notes of the Russian academy of entrepreneurship 23, no. 4 (2025): 14–19. https://doi.org/10.24182/2073-6258-2024-23-4-14-19.

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This article discusses the features of the organization of accounting for settlements with staff on remuneration. The authors’ publications on the issue of payroll for employees are investigated. The main indicators that allow us to assess the dynamics and structure of payroll expenses, as well as the efficiency of the use of labor resources, are presented. At the same time, the analysis of labor costs involves the calculation and evaluation of a system of indicators characterizing the formation and distribution of the wage fund, the social benefits fund, allowing to assess the level of use of

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15

Dungan, Peter. "The CPP Payroll Tax Hike: Macroeconomic Transition Costs and Alternatives." Canadian Public Policy / Analyse de Politiques 24, no. 3 (1998): 394. http://dx.doi.org/10.2307/3551980.

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16

Lee, Gregory John, and Alexander Davison. "Designing payroll levies for firm training." International Journal of Manpower 39, no. 6 (2018): 766–81. http://dx.doi.org/10.1108/ijm-01-2017-0009.

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Purpose The purpose of this paper is to investigate and recommend formal guidelines for the initial design of country-level or sectoral payroll levy systems that are intended to incentivize new firm training. The paper presents and illustrates two necessary conditions for new training to be stimulated, one involving transaction costs and the other the incentive payback. Ultimately, the purpose is to guide more successful designs for such systems in future. Design/methodology/approach The paper is principally theoretical, but the South African levy-grant system of the late 1990s is used as a ca

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17

Sadanandam Meenugu. "The technical evolution of payroll systems: From manual processing to intelligent automation." Global Journal of Engineering and Technology Advances 23, no. 1 (2025): 201–8. https://doi.org/10.30574/gjeta.2025.23.1.0103.

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The evolution of payroll processing from manual calculations to intelligent automated systems represents a transformative shift in business operations. The progression encompasses technological advancements from paper-based systems through early computerization to modern cloud-based solutions. This transformation has enhanced efficiency, accuracy, and compliance while reducing operational costs and manual intervention. The integration of artificial intelligence, blockchain, and advanced security protocols continues to shape the future of payroll management, offering improved data analytics, pr

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18

Lestari, Dian Ayu Bintang, Dia Novita Sari, Ziqa Laili Nedyla, Rahma Putri Jaelani, Revalia Putri Afandi, and Putri Bella Dinata. "Analysis of Payroll and Wage Accounting System at PT. Taco Pratama Nusantara Gresik." Small Business Accounting Management and Entrepreneurship Review 5, no. 1 (2025): 40–50. https://doi.org/10.61656/sbamer.v5i1.345.

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Purpose: This study aims to determine how the payroll and wage accounting system is implemented and whether the payroll and wage accounting system supports the internal control system at PT Taco Pratama Nusantara. Methods: The research method used is a qualitative approach by collecting data through interviews, participatory observation, and document analysis. Findings: PT. Taco Pratama Nusantara which is engaged in the Trucking sector has implemented basic accounting functions including recording payroll and wage costs, creating cash disbursement evidence and financial reports. The financial

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19

Prince Dacosta Anaman, Asamawu Sulemana, Joseph Kumbankyet, Seth Ashigbui, Benjamin Akyen, and Christian Donkor. "Analysis of the Effectiveness of Internal Controls in the Payroll Process in Construction Companies." International Journal of Latest Technology in Engineering Management & Applied Science 13, no. 12 (2025): 264–74. https://doi.org/10.51583/ijltemas.2024.131225.

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Abstract: This study aimed to explore how Ghanaian construction firms manage payroll, scrutinize existing internal controls, and assess their effectiveness. This inquiry is critical due to the significant and growing role of labour costs, and the need to ensure company growth aligns with its intended objectives. The study employed a descriptive survey research design. Data were collected using questionnaires that were disseminated among construction workers in Ghana. These participants were selected via purposive and convenience sampling techniques. The collected data was then analysed using S

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20

Jason, Guy, and Shivani Joshi. "Policy Forum: Future Workforce Models—Enabling the Shift." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (2021): 559–74. http://dx.doi.org/10.32721/ctj.2021.69.2.pf.jason.

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Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the

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Mahira Nur Alfiani, Diana Zuhro, Sutini Sutini, Tjandra Wasesa, Wiratna Wiratna, and Heri Toni. "Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan)." Cakrawala: Jurnal Pengabdian Masyarakat Global 2, no. 4 (2023): 109–33. http://dx.doi.org/10.30640/cakrawala.v2i4.1711.

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The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parti

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22

Митрофанова, Elena Mitrofanova, Эсаулова, and Irena Esaulova. "Personnel Costs Management in an Organization (Lecture 4)." Management of the Personnel and Intellectual Resources in Russia 3, no. 6 (2014): 41–48. http://dx.doi.org/10.12737/7299.

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The paper continues the compendium of lectures on “Personnel Management Economics” under the Bachelor-degree program. The concept of «personnel costs» is defi ned, personnel costs are classifi ed. Examined are factors, determining the size of an organization’s personnel costs. The system of personnel costs management is characterized in terms of its essence and constituents, the objective of personnel costs management is clarifi ed, ways to manage it are revealed. Also specifi ed is how to manage and control various categories of personnel costs, such as payroll costs, traini

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23

Ahmed, Ibrahim, Mohammed Abubakar Hamza, Fatima Usman, and Hauwa Garba Ahmad. "An evaluation of Integrated Personnel Payroll and Information System (IPPIS) effectiveness and implementation in Gombe State." Journal of Global Economics and Business 4, no. 13 (2023): 1–16. http://dx.doi.org/10.58934/jgeb.v4i13.138.

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This study was carried out to assess the effectiveness of the implementation of Integrated Personnel Payroll and Information System (IPPIS) in Gombe State. It aimed at examining the effectiveness of the implementation IPPIS in ensuring safety and integrity of civil servants’ personal information, reducing payroll fraud and helping government in planning and budgeting. A survey research design was used in conducting the study. The population of the study is made up of all the 40 Ministries, Departments and Agencies (MDAs) in the State. However, five (5) MDAs were selected base on judgemental sa

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Kizil', Elena, Georgiy Nagaev, and Il'ya Usanov. "Formation and Distribution of Financial Resources of a Higher Educational Institution in the Russian Federation: Improving the Methodological Support." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2022, no. 3 (2022): 331–41. http://dx.doi.org/10.21603/2500-3372-2022-7-3-331-341.

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This article offers some recommendations on university budget planning based on an empirical study of cost distribution at various Russian universities. Russian universities appeared to allocate their budgetary funds by determining the average salary of the teaching staff. The authors developed some improvements for the existing academic staff payroll system to optimize the costs of the academic process. The teaching staff payroll should be based on the number of students and the share of the teaching staff payroll in the allocated state subsidy as part of the state assignment, which is non-re

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Lora, Eduardo, and Johanna Fajardo-González. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes." Cuadernos de Economía 35, no. 67 (2016): 75–117. http://dx.doi.org/10.15446/cuad.econ.v35n67.52580.

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This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor

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Rahman, Karlina Ghazalah, Alimuddin Alimuddin, Aini Indrijawati, and Sri Sundari. "Islamic distributive justice accounting model to reduce payroll system inequities." Edelweiss Applied Science and Technology 9, no. 2 (2025): 740–50. https://doi.org/10.55214/25768484.v9i2.4586.

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This study examines how to implement distributive fairness accounting in the payroll system of the foundation organization. It employs qualitative research methods with a phenomenological approach. The phenomenological studies utilized in this research are based on the researcher's linkage to examine the phenomena experienced by key informants more deeply. The results indicate that the payroll system in the foundation's organization was not established based on justice but rather due to the capitalist values held by the foundation. Two contributing factors are identified: minimizing costs whil

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Păunescu, Mirela. "Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis." CECCAR Business Review 1, no. 6 (2020): 3–12. http://dx.doi.org/10.37945/cbr.2020.06.01.

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Ardianto, Riski, Listian Achmad, and Ria Kurniawati. "ANALISIS STRATEGI MARKETING LAYANAN PAYROLL (Studi Kasus Bank BNI Syariah KCP Jababeka-Cikarang)." Jurnal Ekonomi Syariah Pelita Bangsa 6, no. 01 (2021): 65–76. http://dx.doi.org/10.37366/jespb.v6i01.178.

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In recent years, Islamic banking has experienced positive developments. With a situation like this, conventional banking will face new competition with the presence of Islamic banks. The competition is in its products, one of which is a payroll service product that can help a companies or institutes pay its employees en masse and efficiently at one time. At this time not only conventional banks have payroll service products, Islamic banks also have payroll service products that can meet the needs of companies or institutes in managing finances whose operating processes are adjusted to Islamic

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Br S Sidauruk, Claudy Octalia, Zahari Zahari, and Listya Devi Junaidi. "ANALISIS PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENINGKATAN EFISIENSI BIAYA PADA UPT RS KUSTA LAU SIMOMO KABANJAHE." Worksheet : Jurnal Akuntansi 4, no. 1 (2024): 11–15. https://doi.org/10.46576/wjs.v4i1.5315.

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The objective of this research is to determine the importance of implementing an effective payroll and wage accounting system in healthcare service organizations, such as the UPT RS Kusta Lau Simomo Kabanjahe, to improve operational cost efficiency. This research employs a qualitative descriptive approach, combining the analysis of primary data obtained through interviews and observations, as well as secondary data from financial reports and related documents. The findings of the study indicate that the implementation of a well-structured and standard-compliant payroll and wage accounting syst

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Mashevska, Anzhelika. "ORGANISATIONAL AND THEORETICAL FOUNDATIONS OF INTERNAL CONTROL OVER LABOUR COSTS." Green, Blue and Digital Economy Journal 4, no. 2 (2023): 30–38. http://dx.doi.org/10.30525/2661-5169/2023-2-4.

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The article reveals the nature and economic content of the concepts of "remuneration", "wages" and "employee benefits" from the point of view of various scholars and regulations, and identifies their main characteristics and differences. The article also states that wages are defined as monetary compensation to an employee for work performed, services rendered in accordance with labour legislation, as stipulated in the employment contract. Methodology. Given the complexity of socio-economic processes at the micro level and their impact on macroeconomic indicators, the system of control over la

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Ivanović, Slobodan, and Maja Blažević. "HUMAN RESOURCE MANAGEMENT IN THE HOSPITALITY INDUSTRY." Tourism and hospitality management 15, no. 1 (2009): 107–16. http://dx.doi.org/10.20867/thm.15.1.10.

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An enterprises human assets or, put more conventionally, its human resources tend to be one the most significant costs for most hospitality enterprises. In most hotels the payroll is the single biggest cost item, whilst in restaurants and bars it is usually second only to material costs. Furthermore, human resources are usually the first point of contact between an enterprise and its customers. The effective management of these human resources is therefore vital to the success of the enterprise.

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Wolf, Martin G. "A Model to Improve Cashflow Payroll Cost Forecasting." Compensation & Benefits Review 20, no. 1 (1988): 50–57. http://dx.doi.org/10.1177/088636878802000106.

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The salary cost forecasting model presented in this article can be of significant use to those compensation administrators who must do multiyear cashflow projections for human resources costs. By using the power of the personal computer, it is now possible to do “what if” analyses of the potential cost impacts of salary policy changes that could affect turnover and salary replacement rates. With the burden of calculation removed, it is easy to match—from the human resources cost side—all of the many potential business scenarios. This allows the human resources (HR) or compensation administrato

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ZGALAT-LOZYNSKA, Liubov, Myroslava ZINCHENKO, and Tetyana IVANOVA. "Internal control of labour remuneration as a component of cost management in a construction company." Ways to Improve Construction Efficiency 1, no. 54 (2024): 246–57. https://doi.org/10.32347/2707-501x.2024.54(1).246-257.

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The article is devoted to the issue of formation of effective internal control of labour remuneration at construction enterprises as an important component of cost management. The article proposes a methodical approach to organisation of internal control of labour remuneration, identifies its main stages: regulatory and legal support, planning and labour rationing, accounting of working hours and documentation, control over compliance with labour legislation, control of payroll and deductions from the payroll fund, analysis of the structure of the payroll fund and assessment of efficiency of i

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Alamanda, Della. "Analisis Pengendalian Internal Sistem Penggajian dan Pengupahan pada CV. Profil 88 Surabaya." SUSTAINABLE 1, no. 1 (2021): 104. http://dx.doi.org/10.30651/stb.v1i1.9758.

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Aspects of globalization about the current economic and business developments are very extensive. Company investment is not a small amount for recruitment costs and employee development costs. In this case, the salary costs are important points especially for companies. This research focuses on internal control of the payroll and wage system on CV. Profile 88 Surabaya. The purpose of this study was to build a supporting system that is useful for analyzing the procedure carried out on payroll and wages whether it has been in accordance with the principle of accounting or not. This study used de

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Yoon, Yeongjoon. "Need to downsize? Your future employees may like the idea of cutting pay more." Employee Relations: The International Journal 44, no. 2 (2021): 407–30. http://dx.doi.org/10.1108/er-01-2021-0009.

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PurposeStudies comparing the consequences of payroll cost reduction methods (i.e. cutting pay and downsizing) have been limited, with no studies comparing these methods' impact on job-seeker attraction. The current research tries to close this gap by comparing the effects of cutting pay and downsizing on job-seeker attraction outcomes.Design/methodology/approachTwo studies are conducted. The first study compares the effects of the two payroll cost reduction methods (i.e. cutting pay vs downsizing) on job-seeker attraction through a within-subject design experiment of people in the United State

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Pratiwi, Nurul, Kamilah K., and Muhammad Lathief Ilhamy Nasution. "Sistem Informasi Akuntansi Penggajian Dalam Perspektif Ekonomi Islam pada Dinas Perindustrian dan Perdagangan Kabupaten Langkat." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 4, no. 5 (2023): 1469–81. http://dx.doi.org/10.47467/elmal.v4i5.3566.

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The payroll accounting information system is a function, record document, which is used for the benefit of cost of products and the provision of information to monitor labor costs. The purpose of this research is to find out the accounting information system that has been implemented by the Department of Trade and Industry of Langkat the accounting information system that has been implemented by the agency is in accordance with an Islamic economic perspective. The analytical tool used in this study was a flowchart through drawing procedures. The data collection method used interviews and docum

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Maxcy, Joel, and Pauline Milwood. "Regulation by taxes or strict limits." Sport, Business and Management: An International Journal 8, no. 1 (2018): 52–66. http://dx.doi.org/10.1108/sbm-11-2016-0069.

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Purpose The purpose of this paper is to focus an empirical investigation on the financial ramifications of regulatory policies on American professional team sport leagues, while at once including the inseparable effects on the outcomes of contests. The authors conduct a comparative analysis of the impact of alternative regulatory mechanisms adopted by American professional team sport leagues, and their implications for the league performance. Design/methodology/approach The paper conducts a comparative analysis of ten years of financial and contest data from Major League Baseball (MLB) and Nat

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Abdulsalam, Yousef, and Eugene Schneller. "Hospital Supply Expenses: An Important Ingredient in Health Services Research." Medical Care Research and Review 76, no. 2 (2017): 240–52. http://dx.doi.org/10.1177/1077558717719928.

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The purpose of this article is to shed light on hospital supply expenses, which form the second largest expense category after payroll and hold more promise for improving cost-efficiency compared to payroll. However, limited research has rigorously scrutinized this cost category, and it is rarely given specific consideration across cost-focused studies in health services publications. After reviewing previously cited estimates, we examine and independently validate supply expense data (collected by the American Hospital Association) for over 3,500 U.S. hospitals. We find supply expenses to mak

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Ferrall, Christopher, and Bruce Shearer. "Incentives and Transactions Costs Within the Firm: Estimating an Agency Model Using Payroll Records." Review of Economic Studies 66, no. 2 (1999): 309–38. http://dx.doi.org/10.1111/1467-937x.00089.

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Vinay, Saxena, and Sharma Rohit. "EMPLOYEE PERCEPTION TOWARD THE IMPECT OF INFORMATION TECHNOLOGY IN HUMAN RESOURCE MANAGEMENT." International Journal of Research - Granthaalayah 5, no. 7 (2017): 298–308. https://doi.org/10.5281/zenodo.837189.

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Human Resource Information technology is a software solution for small to mid-sized businesses to help automate and manage their HR, payroll, management and accounting, recruiting selecting and many others. In the present time the role of IT in HRM is very wide and special An IT in HRM generally should provide the capability to more effectively plan, control and manage HR costs; achieve improved efficiency and quality in HR decision making; and improve employee and managerial productivity and effectiveness. An IT in HRM offers HR, payroll, benefits, training, recruiting and compliance solution

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Herlisnawati, Dessy, and Yola Fahmi Ahmad. "ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK." JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 5, no. 1 (2013): 37–44. http://dx.doi.org/10.34203/jimfe.v5i1.712.

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ABSTRACTCompetition increases, the company is expected to make savings in all areas. One ofthe savings that can be done by the company is in the field of taxation, namely to streamlinethe burden of corporate income tax with tax planning. The purpose of this study was toinvestigate the implementation and effect of how the Tax Planning (Tax Planning) in Effortsto Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira InternationalTbk.The result showed that Tax Planning conducted by PT Akasha Wira International Tbkhas not been implemented properly, this can be seen from the persis

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Кузина, О., O. Kuzina, М. Раденович, M. Radenovich, Р. Ашурбеков, and R. Ashurbekov. "Personnel Management in the Hotel Business: the Importance of Training." Management of the Personnel and Intellectual Resources in Russia 8, no. 1 (2019): 56–60. http://dx.doi.org/10.12737/article_5c505cbd8d07f2.12912050.

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The enterprises human assets or, put more conventionally, its human resources tend to be one the most significant costs for most hospitality enterprises. In most hotels the payroll is the single biggest cost item, whilst in restaurants and bars it is usually second only to material costs. A valet, cleaning personnel and restaurant servers have different requirement than check-in clerks, concierge providers and managers. Yet, the entire workforce is a reflection of a hotel’s hospitality culture, which is why everyone needs to be trained from top to bottom on certain specific values and standard

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Saxena, Vinay, and Rohit Sharma. "EMPLOYEE PERCEPTION TOWARD THE IMPECT OF INFORMATION TECHNOLOGY IN HUMAN RESOURCE MANAGEMENT." International Journal of Research -GRANTHAALAYAH 5, no. 7 (2017): 298–308. http://dx.doi.org/10.29121/granthaalayah.v5.i7.2017.2135.

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Human Resource Information technology is a software solution for small to mid-sized businesses to help automate and manage their HR, payroll, management and accounting, recruiting selecting and many others. In the present time the role of IT in HRM is very wide and special An IT in HRM generally should provide the capability to more effectively plan, control and manage HR costs; achieve improved efficiency and quality in HR decision making; and improve employee and managerial productivity and effectiveness. An IT in HRM offers HR, payroll, benefits, training, recruiting and complia

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Yadav, Sandeep. "Leveraging Transactional Data for Analytics: Building Economic Indicators from Wire Transfers, Credit Card, and ACH Transactions." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 12 (2024): 1–5. https://doi.org/10.55041/ijsrem6783.

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Traditional financial metrics for startup companies are often scarce due to the limited availability of public financial data. This paper proposes a novel approach to building leading economic indicators for startups by leveraging transactional data from wire transfers, credit card transactions, and Automated Clearing House (ACH) payments. These data sources provide rich, granular insights into the financial activities of startups, offering a proxy for their operational health and growth trajectories. The methodology involves clustering transactional data based on sender and receiver informati

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Kocakulah, Mehmet C., Ann Galligan Kelley, Krystal M. Mitchell, and Margaret P. Ruggieri. "Absenteeism Problems And Costs: Causes, Effects And Cures." International Business & Economics Research Journal (IBER) 15, no. 3 (2016): 89–96. http://dx.doi.org/10.19030/iber.v15i3.9673.

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Employee absences are both costly and disruptive for business, and the trend has been increasing steadily over the years. Personal illness and family issues are cited as the primary reason for unplanned absences. Employers have been attempting to determine the validity of these illnesses and offer incentives and propose possible solutions to mitigate these absences, including those caused by family issues. Illness, family responsibilities, personal issues and stress all take a toll on the worker which in turn affects morale, absences and productivity in the workplace. Some sources including St

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Барбурски and J. Barburski. "Assessement of human factor management in the polish banking sector." Administration 1, no. 2 (2013): 93–99. http://dx.doi.org/10.12737/1982.

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The paper is devoted to the management evaluation of critically important development driver, i.e. human factor and specifically in the banking sector of Polish economy for the period of 1999—2011. The paper is composed of preamble, two parts and summary. Part I includes selective definitions of “human capital” and “intellectual capital” in the framework of organizational growth. Part II deals with examination and evaluation of data on employment, payroll costs and operational efficiency in the banking sector for the period of 1999—2011.

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Tirbakh, Lesya, and Galina Chaban. "Audit of payroll and ways of its improvement." University Economic Bulletin, no. 51 (December 21, 2021): 95–101. http://dx.doi.org/10.31470/2306-546x-2021-51-95-101.

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Relevance of the article. Many countries of the world and Ukraine, during the economic crisis and the COVID-19 pandemic, production fell, productivity fell, the number of workers decreased, and the unemployment rate increased, both in Ukraine and in the world. Therefore, this will affect the change in the structure of production and the system of remuneration. It should be noted that the formation of an effective incentive structure, the organization of its accounting depends on the timeliness and quality of work, production efficiency, production costs and many other aspects. Therefore, there

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Miroshnichenko, O. F., and A. E. Oginskaya. "Formation of performance indicators of railway transport for calculating labor productivity." VNIIZHT Scientific Journal 80, no. 5 (2021): 293–300. http://dx.doi.org/10.21780/2223-9731-2021-80-5-293-300.

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Labor productivity in railway transport is determined using the “reduced performance” indicator, which is formed using a reduction factor designed to take into account the difference in unit costs of the payroll fund when performing a unit of work performance: ton-kilometers in freight traffic and passenger-kilometers in passenger traffic. The article reflects the results of a study to determine the value of the passenger turnover reduction factor in the formation of the total transportation performance of Russian Railways in modern conditions. The relevance of the revision of the current redu

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POPE, JEFF. "COMPLIANCE COSTS OF THE WHOLESALE SALES TAX/PAYROLL TAX AND THE PROPOSED GOODS AND SERVICES TAX." Economic Papers: A journal of applied economics and policy 12, no. 1 (1993): 69–77. http://dx.doi.org/10.1111/j.1759-3441.1993.tb00873.x.

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Kim, Jasper. "Should bankers pay more taxes? Analysing the UK’s bank payroll tax scheme using efficiency and equity lenses." Corporate and Business Strategy Review 4, no. 1 (2023): 112–20. http://dx.doi.org/10.22495/cbsrv4i1art10.

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This article takes a conceptual, tax policy analytical approach towards the 2009–2010 UK bank payroll tax (BPT) — often referred to as the ‘banker’s bonus tax’ — from the tax policy conceptual frameworks of efficiency and equity. The first conceptual tax policy factor relating to efficiency under optimal tax theory is analysed in terms of Pareto optimality (Mirrlees et al., 2011), which seeks minimal distortions and avoidance of deadweight costs (Auerbach, 2013; Stiglitz 1986). The conceptual tax policy factor relating to equity will be analysed in terms of fairness, with a policy focus geared

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