ANALISIS SISTEM PENGENDALIAN INTERN DALAM PROSEDUR PENGGAJIAN PADA PT. WILDAN JAYA MAJU

Abstract

The formulation of the problem in this research is how to implement the internal control system in payroll procedures at PT Wildan Jaya Maju. The aim is to analyze the implementation of the internal control system in payroll procedures at PT. Wildan Jaya Maju. The type of research used in this research is qualitative research with a descriptive study approach. Data was obtained by conducting interviews, observation and documentation. The research results show that the implementation of an internal control system in PT procedures. Wildan Jaya Maju is not running well because there are still multiple functions, namely the administration and finance sections which also function as timekeepers, salary recording and salary payments. PT authorization system and recording procedures. Wildan Jaya Maju, recording employee attendance times is still done manually. This can lead to unwanted cheating. Healthy practices have been carried out well by monitoring attendance and crosschecking when calculating the salary to be paid.