Analisis Penerapan Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern (Studi Kasus Pada PT. Cahaya Marta Perkasa, Pamekasan)

Abstract

The purpose from this research is to know the implementation of accounting system of employees payroll and wages on PT. Cahaya Marta Perkasa and also to know the internal control of payroll and wages accounting system used. This research is done on PT. CMP, which have the employees status as permanent employees, work contracted, daily employees that have different process in given salaries and wages. Observational type that is done is observational descriptive with focuses on accounting system of payroll and wages and internal control system on PT. CMP. Data analysis is to describe accounting system of payroll and wages that implemented on and analyze the problem that arise in the application of the accounting system of payroll and wages. The result of observation explain there are a different process in given salary, which salary of permanent employees and work contracted given monthly,where as salary of daily employee given weekly. The application of internal control is good enough though there are some weakness. Financial administration section have double task so that enable for fraud,financial administration section hawve double task as timekeeper absent, payroll maker and provide employee salary, there are no special section that oversees absent process using check clock