JURNAL RISET AKUNTANSI GOING CONCERN
Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA


Langi, Brenda, Saerang, David P. E., Gerungai, Natalia Y. T.



Article Info

Publish Date
30 Apr 2019

Abstract

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.Keywords: Accounting Information Systems, Payroll, Wages, Internal Control


Copyrights © 2019







Original Source : http://ejournal.unsrat.ac.id/index.php/gc/article/view/22324
Google Scholar : Check in googleschoolar