ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA PT. ANDALAS AGROLESTARI LOGAS

Abstract

 This study aims to determine the system of payroll accounting and applied wage can increase the effectiveness of internal control at PT. Andalas Agrolestari Logas. The method of study used is a descriptive method. This research data is primary data and secondary data. The data collection techniques used are interviews, documentation and observations. The data analysis technique used is to compare payroll accounting and wage system at PT. Andalas Agrolestari Logas with Mulyadi theory about payroll accounting and wage and conducting analysis Comparative accounting and payroll system for PT. Andalas Agrolestari.

The results showed that the implementation of payroll accounting and wage system at PT. Andalas Agrolestari in increasing the effectiveness of internal control is not in accordance. This is characterized by the existence of tasks on the timer function also performs the creation of payroll and wages, as well as the complete accounting recordsused.