ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGGAJIAN DAN PENGUPAHAN (Studi Kasus Pada PT Perkebunan Nusantara XII Kebun Bangelan Kec. Wonosari Kab. Malang)
| Main Author: | Octafiani, Mayalita |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38314/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38314/2/BAB%20I.pdf http://eprints.umm.ac.id/38314/3/BAB%20II.pdf http://eprints.umm.ac.id/38314/4/BAB%20III.pdf http://eprints.umm.ac.id/38314/5/BAB%20IV.pdf http://eprints.umm.ac.id/38314/6/BAB%20V.pdf http://eprints.umm.ac.id/38314/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38314/ |
Daftar Isi:
- The purpose of this research is to examine the internal control system of payroll that is applied at PT Perkebunan Nusantara XII Kebun Bangelan and also to study the system of internal control of payment and wages that is applied to PT Perkebunan Nusantara XII Kebun Bangelan has been effective. Data analysis method in this study uses qualitative descriptive. Data collection methods used are interviews and documentation. The results showed that the payroll and wage internal control system was not fully effective. This was proved by a number of actions that have been carried out well, but there are some weaknesses that are needed for the time recording machine with the operational part, there is no timekeeping function that no one authorizes the absent, the evisence of cash out is still authorized by the financial function, there is no time-keeping machine, payroll and wage slip forms and numbered cash out evidence an in employees quality to selecting the employee and there is no employee school development.