EVALUASI SISTEM PENGENDALIAN INTERN PADA FUNGSI PENGGAJIAN DI PERUSAHAAN OUTSOURCING (Studi Kasus Pada PT. Fiza Indotama, Surabaya)
| Main Author: | KHOTIMAH, NUR |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14610/ |
Daftar Isi:
- The title of this study is "Evaluation of Internal Control System In The Function Payroll Outsourcing Company (case study on PT. Fiza Indotama, Surabaya). The purpose of this study was to describe the system of internal control in the payroll function outsoucing workforce employed in outsourcing companies. In this study, the authors use a comparative analysis, the analysis comparing results with existing theories. The mean analysis covered structure analysis of organization PT. Fiza Indotama, systems of authority and procedures for employees, a healthy practice in the performance of duties and functions, as well as the quality of employees in accordance with its responsibilities. From the results of analysis show that the organizational structure of the PT. FIT there are still some things that do not fit that is the dual task on the role of financial and payroll functions. On the payroll procedures in PT. FIT there are still deficiencies that required the preparation of a new flowchart on the payroll system. For the implementation of healthy practices that still there is a lack of, can be seen from the absence of job rotation and replacement employees. For employees that quality is their level of responsibility based on the level of experience of its employees of PT. FIT particularly concerned with the payroll is still lacking, but as the education of employees already eligible. Based on some of these conclusions, it can be concluded overall that the PT. FIT have not implemented internal controls over payroll system properly. Based on the above analysis, the authors provide some suggestions that can be put forward for consideration or input for the company. As for suggestions that in performing their duties shall be in accordance with the duties and functions of each unit of parts. In the recording time should use the pin finger (prints) to avoid mistakes in recording time, and increase internal oversight of operational activities, in order to avoid irregularities that hinder and hurt the company.