Analisis Sistem Akuntansi Penggajian Dan Pengupahan Dalam Upaya Meningkatkan Pengendalian Intern Perusahaan (Studi Kasus Pada Perusahaan Rokok Cengkir Gading Nganjuk)

Abstract

Payroll accounting system and wages in Cigarette Company Cengkir Gading Nganjuk described in this descriptive study which is the goal. After conducting research about one month, showed that the internal control system of payroll accounting and wages in Cigarette Company Cengkir Gading Nganjuk are in accordance with the procedures of internal control that supports the creation of the payroll accounting system and a good wage, seen from the things that support implementation of internal control. However, there are some things that need to be considered, namely: Finance Department still be a part of the Accounting Department, and no officers who supervise employees check the clock. In Cigarette Company Cengkir Gading Nganjuk, there are two types of payments made, ie salaries and wages. monthly salary of an employee of the month, while the daily wage of an employee and contract every week