Anggraini, Maria Astira (2015) Evaluasi Sistem Pengendalian Intern Atas Prosedur Penggajian dan Pengupahan Pada PT.Kalimaya di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.
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Abstract
PT. Kalimaya is one of thegrowing companyand is engaged inbuilding construction. Resource management in the companyare the responsibility of management , one of whichis human resources(employees). In PT. Kalimaya there are twohuman resourcesare usedto supportthe operations ofthe company are employeesandproject workers. The Company providessalariesand wagesin return for an obligationthat has beenworked bythese employees. To determine the application of thesystem of payand wagesare well done,accurate, and timely. The purpose ofthis study is toevaluate theinternal control systemof payrolland wages(either manually or computerized). Troubleshooting methodsusing qualitative methodsby comparing the theory gained in college to practice occurred. Comparisonscarried out by comparingthe payroll systemengineeringand wagegood in theory with the internal controlsystemimplemented by the company . Results fromthis studyshowedthat thesystemof internal controlover payroll and wagesin PT. Kalimaya, the majority ofthe proceduresperformed manuallyonabsenteeism, overtimeprocedures. The use of computersi only done on thecalculation of salariesand wages of employees. Salary paymenthas been made throughtransfersto the account ofeach - eachemployee's wagesbut still used in cashpayments. Implementation ofthe system isstill containedin the waste ofdocument creation, but can be carried outwell and is able to provide information that is accurateand timely. Internal controlshave largely been implementedby the company, but the need forbetter internal controlagain in dealing withthe problemof cheatingin PT. Kalimaya.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Evaluation, Internal ControlSystems, PayrollandWage | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Christina Agnesia | ||||||||
| Date Deposited: | 05 Jan 2021 05:45 | ||||||||
| Last Modified: | 05 Jan 2021 05:45 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/511 |
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