ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGGAJIAN DAN PENGUPAHAN (Studi Kasus Pada PT.Multi Sarana Indotani)
| Main Author: | Setyowati, Delia Putri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38153/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38153/2/BAB%20I.pdf http://eprints.umm.ac.id/38153/3/BAB%20II.pdf http://eprints.umm.ac.id/38153/4/BAB%20III.pdf http://eprints.umm.ac.id/38153/5/BAB%20IV.pdf http://eprints.umm.ac.id/38153/6/BAB%20V.pdf http://eprints.umm.ac.id/38153/7/Lampiran.pdf http://eprints.umm.ac.id/38153/ |
Daftar Isi:
- This study aims to describe and analyze the effectiveness of internal control system towards the payroll and wages which is applied in PT. Multi Sarana Indotani. The method used in this study is descriptive qualitative with case study approach. The data used in this study is primary and secondary data. Data anlysis was done based on internal control elements in which according to Mulyadi it involves the structure of organization, the procedure of registration, authority system, and the quality of employee. The result shows that generally the internal control system towards the payment of wages in PT. Multi Sarana Indotani was sufficient in spite of some weaknesses such as there is no wages and payroll form for the employee so that there is no transparency in the calculation of them. In addition, there is no control in the process of absence (especially the check cklok mechine absence for work-contracted employee) which can cause a faudulent activity.