ANALYSIS OF THE EFFECTIVENESS OF INTERNAL CONTROL IN payroll and remuneration PT. PUPUK KUJANG

Heppy Siska Rini

Abstract


Payment of salaries andwages must be addressed head of the company becauseemployees are very sensitive to errors - errors in payrolland wages, in addition to the salaries and wages paid willaect the company's net prot. Therefore needed in thecompany's internal controls to prevent errors and fraud,maintain the company's assets, check accuracy and reliabil-ity of accounting data, promote eciency and compliancewith company policies against payroll and remuneration.Authors are interested to formulate the problem of how theeectiveness of internal controls over payroll and pay atPT. Pupuk Kujang. limited explanation to internal controlsover payroll and pay at PT. Pupuk Kujang. The data usedare the source documents and supporting documents inthe payroll system and pay at PT. Pupuk Kujang. Theresearch objective to determine the elements - elementsof internal controls over payroll and wage at PT. PupukKujang. So it can be concluded that the system of internalcontrols over payroll and payroll at PT. Pupuk Kujangis adequate and eective, so the eectiveness of internalcontrols over payroll and remuneration which is run by PT.Pupuk Kujang should be maintained in the short term andcontinually improved and adapted to the development ofthe organization's future. Penamaan File: 20299858

Full Text:

Full Paper

Download File : 13146-36941-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan