Analisis Sistem Pengendalian Intern Atas Sistem Penggajian Dan Pengupahan Pada Pabrik PT Sri Andal Lestari Kabupaten Banyuasin
Keywords:
internal control system, payroll and wage systemAbstract
This research aims to determine the internal control system for the payroll and wage system and to find out what the procedures for the payroll and wage system are at the PT factory. Sri Andal Lestari Banyuasin Regency. The analytical method used in conducting this research is a descriptive approach using data collection techniques, namely observation, interviews and documentation. The results of research carried out at the PT Factory. Sri Andal Lestari Banyuasin Regency regarding the analysis of the internal control system for payroll and wage systems shows that a good internal control system for salaries and wages has not been fully implemented, because there are multiple tasks that have been carried out by the HRD section, namely making a list of salaries and wages and making payments. salaries and wages for employees via BRI bank transfers, authority systems and recording procedures have also not carried out their duties and functions. Therefore, an internal control system for payroll and wages must be implemented at the PT Factory. Sri Andal Lestari to protect the company's assets so that there is no fraud committed by the HRD department.