ANALISIS PENGENDALIAN INTERN SISTEM PENGGAJIAN PADA KANTOR CAMAT BENAI KABUPATEN KUANTAN SINGINGI

Abstract

The study aims to detemine the applying of government internal control system to system of payroll at office subdistrict Benai regency Kuantan Singingi. The type of research the author conducted was a comparative descriptiv study. The data used areprimary and secondary data. The technique of data collection was done through the documencation and interviews. The data analysis techniques used in by comparing the of payroll system internal control atoffice subdistrict Benai regency Kuantan Singingi with Governmen Regulation Number Error! Bookmark not defined.0 of 2008 concerning the Government Internal Control System and conducting comparative poyroll system analysis on office subdistrict Benai.

The results showed that internal control in the payroll system in office subdistrict Benai has complied whit Government Regulation Number Error! Bookmark not defined.0 of 2008 although not yet fully maximized. This can be seen from the suitability of the five elements of the government’s internal control system.