ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA PT. CERENTI SUBUR PKS

Abstract

This study aims to determine whether the payroll and wage accounting system applied can increase the effectiveness of internal control at PT Cerenti Subur PKS. The method in this study is using a qualitative descriptive method. The data in this study are primary data and secondary data. The data collection techniques used in this study are: interviews, documentation and observations. The data analysis technique used in this research is descriptive qualitative analysis by describing the payroll and wage accounting system applied at PT. Cerenti Subur PKS then compares the findings with the elements of internal control.

Based on the results of the analysis, it can be seen that the application of the payroll and wage accounting system at PT. Cerenti Subur PKS in increasing in increasing the effectiveness of internal control is not appropriate. Whit the incompatibility of the 4 components of the payroll and wage accounting system, namely functions related to the documents used, the accounting records used and the network of procedures that make up the payroll and wage accounting system. Then there are dual tasks in the function of recording time, the  This is indicated by the existence of multiple tasks in the time recording function, the function of making lists of salaries and wages and the financial function of paying salaries and wages and incomplete accounting records and documents used.