ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN SERTA PROSEDUR PEMBAYARAN GAJI DAN UPAH DITINJAU DARI SEGI PENGENDALIAN INTERN (Studi Kasus Pada CV Cipta Karya Abadi Surabaya)

Wulandari, TANTI (2018) ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN SERTA PROSEDUR PEMBAYARAN GAJI DAN UPAH DITINJAU DARI SEGI PENGENDALIAN INTERN (Studi Kasus Pada CV Cipta Karya Abadi Surabaya). Other thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims To analyze the implementation of internal control over payroll and wages employees at CV Cipta Karya Abadi Surabaya; To analyze the extent of the weaknesses that may occur in the implementation of internal control payroll and remuneration and provide suggestions for improvement. Data analysis technique used is descriptive qualitative approach by collecting the necessary data related to internal control of payroll and wages at CV Cipta Karya Abadi Surabaya. The result of internal control analysis of payroll and remuneration in CV Cipta Karya Abadi Surabaya shows that there are weaknesses related to recording the presence of employees of the company using the recording of employees present manually and the organizational structure has not separated the functional responsibilities expressly, which in the payroll control and remuneration there is a catch duties in the personnel department is the function of making a payroll and payroll function is done by one person and there is a task assignment in the project execution department that is the function of timekeeper and payment wage function done by one person. As a result of noting the presence of employees using the list of presences manually and simply resulted in the company not knowing the hours employees work. With the salary of salary and salary payments performed by one employee that is the personnel department and the capture of the function of timekeeping and payment of wages made by one employee that the executor part of this project shows less internal checks, so the resulting data is less reliable and result in the system accounting information control and planning that will be difficult to be implemented, thus affecting the weakness of supervision function undertaken.

Item Type:	Thesis (Other)
Additional Information:	TANTI WULANDARI 13023074/FEB/AK
Uncontrolled Keywords:	system, payroll, wages and internal control
Subjects:	Accounting Accounting
Divisions:	Faculty of Economic & Business > Bachelor of Accountancy
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	03 Sep 2019 02:52
Last Modified:	06 Nov 2019 03:00
URI:	http://eprints.ubhara.ac.id/id/eprint/156

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