ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA PT. DUTAPALMA NUSANTARA SEI.KUKO

Abstract

The purpose of this study is to see if the payroll and wage accounting system used at PT. Dutapalma Nusantara Sei. Kuko can improve the effectiveness of internal control. The descriptive method was employed in this study. Primary and secondary data were used in this investigation. Interviews, documentation, and observation were utilized to obtain data in this study. At PT. Dutapalma Nusantara Sei. Kuko, the data analysis technique employed was comparing payroll and wage accounting systems and conducting comparative analysis of payroll and wage accounting systems.

The findings of this study show that PT. Dutapalma Nusantara Sei. Kuko's use of the payroll accounting system to improve internal control effectiveness is ineffective. The existence of dual responsibilities in the time recording function, as well as the creation of a list of salaries and wages, as well as the usage of incomplete accounting records, all point to this.