ANALISIS SISTEM SERTA PROSEDUR PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PT. MAJU JANG JAYA LUBUKLINGGAU

Vina Dhafvika Rani, 216020031 ANALISIS SISTEM SERTA PROSEDUR PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PT. MAJU JANG JAYA LUBUKLINGGAU. ANALISIS SISTEM SERTA PROSEDUR PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PT. MAJU JANG JAYA LUBUKLINGGAU.

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Abstract

PT. Maju Jang Jaya is a company engaged in property development. Thus, the payroll and wage system applied in the company should be an adequate system, namely meeting the needs of the company while supporting internal control over employee payroll. This research uses descriptive qualitative research. In this study using primary and secondary data sources. Primary data is data obtained directly from the results of direct observations regarding the accounting system for payroll and wages. Secondary data is data collected by the author from books and literature relevant to internal control functions. The data collection techniques used by researchers are observation, interview and documentation techniques from PT. Forward Jang Jaya. Based on the analysis of payroll and wage accounting systems, it can be seen 1) Functions related to payroll and wage systems at PT. Maju Jang Jaya has not fully carried out its duties properly because of the concurrent duties carried out by the finance / cashier, namely as a list maker of salaries and wages as well as payment of salaries and wages, documents used in the payroll and wage system at PT. PT. Maju Jang Jaya is good enough, but still not perfect because there are no salary envelope documents. 2) Accounting records for payroll and wage system systems at PT.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi
Depositing User: Admin Perpus UnivBI
Date Deposited: 19 Jan 2023 03:15
Last Modified: 19 Jan 2023 03:15
URI: http://eprints.univbinainsan.ac.id/id/eprint/424

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