EVALUASI PENGENDALIAN INTERN PENGGAJIAN DI PT. BINA TARUNA SECURITY

Dewi Wulandari, Savitri Savitri

Abstract


In relation to the internal control structure, namely the control environment, control activities and monitoring related to payroll and wages, and payments, therefore audits are needed to monitor and assess payroll, wages and payments. This study aims to determine the evaluation of payroll internal control at PT. Bina Taruna Security. This research uses a type of descriptive qualitative research, where the informant in this study is the financial department of PT. Bina Taruna Security. Sumber are mainly respondents or actors involved in research through interviews and field observations. Activities in qualitative data analysis are carried out interactively and continue continuously until complete until the data is saturated, namely data reduction, data presentation, and conclusions. Based on the results of research evaluation of internal control over payroll of PT . Bina Taruna Security is broadly in accordance with the applicable payroll system. Elements of honor formation at PT. Bina Taruna Security consists of basic salary and benefits.

Keywords


evaluation, internal control, payroll

Full Text:

PDF

References


Arikunto, S. (2008). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Karya

Damayanti, D., & Hernandez, M. Y. (2018). Sistem akuntansi Penerimaan Dan Pengeluaran Kas Pada KPRI Andan Jejama Kabupaten Pesawaran. Jurnal Tekno Kompak. Vol 12 (2): 57-61.

Harahap, N. (2016). Pengaruh Pengendalian Intern, Sistem akuntansi, dan Motivasi Kerja terhadap Kinerja Karyawan dengan Kapasitas Sumber Daya Manusia sebagai Variabel Moderating (Studi Kasus pada PT. Bank BRI Cabang Kuala simpang) (Doctoral dissertation, Universitas Sumatera Utara).

Hutapea, P., & Nurianna Thoha, M. B. A. (2008). Kompetensi Plus. Jakarta: Gramedia Pustaka Utama

Jannah, B. (2010). Kontribusi pengendalian intern, sistem akuntansi, dan motivasi kerja terhadap kinerja organisasi perusahaan studi kasus: PT. Pasaraya Manggarai di Jakarta.

Made, A. D., & Wayan, I. (2016). Pengaruh Penerapan Sistem akuntansi terhadap Kinerja Karyawan dengan Integritas Karyawan sebagai Variabel Pemoderasi. Vol 15: 614-640.

Mangkunegara. A.A. (2007). Manajemen Sumber Daya Manusia. Bandung: PT. Remaja Rosdakarya

Moeheriono, M. (2014). Pengukuran Kinerja Berbasis Kompetensi (Revisi). Jakarta: PT Raja Grafindo Persada

Mulyadi. (2013). Sistem Akuntansi. Jakarta: Salemba Empat.

Prawirosentono, S. (2008). Manajemen Sumber Daya Manusia, Kebijakan Kinerja Karyawan: Kiat Membangun Organisasi Kompetitif Era Perdagangan Bebas Dunia. Yogyakarta: BPPE

Sriwidodo, U., & Haryanto, A. B. (2010). Pengaruh Kompetensi, Motivasi, Komunikasi Dan Kesejahteraan Terhadap Kinerja Pegawai Dinas Pendidikan. Jurnal Manajemen Sumber Daya Manusia. Vol 4 (1): 47-57.

Winanti, B.M. (2011). Pengaruh Kompetensi Terhadap Kinerja Karyawan (Survei pada PT. Frisian Flag Indonesia wilayah Jawa Barat). Majalah Ilmiah UNIKOM

Winarno, W. W. (2006). Sistem akuntansi. Yogyakarta: UPP STIM


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.