ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA UD. DUA PUTRA JOMBANG
| Main Author: | Andriani, Yenny |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14701/ |
Daftar Isi:
- This study is a case study at UD. Dua Putra Jombang with the title "Analysis Of Internal Control System Payroll and Wage Employees At UD. Dua Putra Jombang". The purpose of this study to analyze the Internal Control System Against Payroll and Wage Employees At UD. UD. Dua Putra Jombang. In this study researchers used a type of descriptive study with data analysis techniques used to analyze the system of internal controls over payroll and pay employees at UD. Dua Putra Jombang is in conformity with the principles of good internal control, the organizational structure that separates the functional responsibilities clearly and firmly, registration and authorization procedures relating to payroll and wages, a healthy practice in carrying out the duties and functions of each organizational unit, and employee the quality in accordance with its responsibilities. These results indicate that the payroll system and remuneration of employees that existed at UD. Dua Putra Jombang not have a good system of internal controls or inadequate because there are perangkapan office in the receiving, storing and recording it in the organizational structure at UD. Dua Putra Jombang, this could facilitate fraud in the conduct of only one part. On payroll procedures that existed at UD. Dua Putra Jombang is still running because of unhealthy deficiencies internal control system which is owned by UD. Dua Putra Jombang of the planning system in record time and attendance employee employees checking documents.