Mahardhita A, Audya and Sudarma, Ade (2023) ANALISIS SISTEM PENGENDALIAN INTERNAL PENGGAJIAN KARYAWAN. Jurnal Akuntansi45, 5 (1). pp. 585-601. ISSN 2747-2647

Text 92 Download (101kB)

Abstract

This study aims to explain the internal control system at PT. Delta Laras Wisata Sukabumi Branch and the system applied in the employee payroll process. This study uses a descriptive qualitative method with a case study approach, data obtained from observations, interviews, observations and documentation. The results of the study at PT Delta Laras Wisata, Sukabumi Branch, the payroll system that has been implemented has been running well and is effective. Documents, accounting records, and payroll procedures have been carriedout according to existing theory. However, there are only a few that are not appropriate, such as in the documents, there is no salary envelope, because the company has made salary payments by transferring to each account. Then in the time recording procedure there are still employees who arrive late and don't do their fingerprints and at PT. Delta Laras Wisata, Sukabumi branch, the control system is running well and effectively. All procedures are in accordance with existing theories such as organizational systems, authority systems and recording procedures, healthy practices and competent employees.

Item Type:	Article
Uncontrolled Keywords:	Payroll, System, Internal control
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	04 Jun 2024 02:53
Last Modified:	04 Jun 2024 02:53
URI:	http://eprints.ummi.ac.id/id/eprint/3579

Actions (login required)

View Item