Tri Rahmad Wibowo


This research is a case study at PT. PAL SURABAYA entitled ? Analition Internal Control of Wage And Salary Payrolment at PT. PAL SURABAYA?.
The purposes of study are to see how far the Wage and salary payrolment System has been applied effectively and to see the use of Wage and salary payrolment System for management human resources at PT. PAL SURABAYA.
Accounting Information System is an organization component wich collected, classified, analized, and inform about financial information and make a decition to eksternal and internal side of company. Wage and salary payrolment is pay for employe based to the position, period, job time keeping and absency.
The study that has been done by the writer is a descriptive study that is a study objected to find of views or need to figure about situation or phenomenon and in this case the writer analized the data by steps, first organization structure that separates about functional responsibility cearly, second authority system and procedure of recording that gives protection to the asset, loans, gains and cost (expenses), third a fairly practice in carrying assignment on and functions of each of organizational department and fourth employees who have quality conderning to his field.
Among the four main elements of internal control system that has the most important is employee whose quality matching to his field, so that financial statement that can be relied could be resulted of employes who are hones and expert in his responsibiilty will be able to carry work on efficiently and effectivity. On the other hand although the three other elements of internal control system strong enough but if the carrying on of employes of who have not competency and not honest, the objectives of the internal control won?t be achieved.
Based on the conclusion above, the writer can implicated that it is better for PT. PAL SURABAYA giving more attention to the job time keeping and absency to see the number of salary and wage must be received by employes and to growth productivity of employes, and also to develop employe for his position.


Keyword : Sistem pengendalian intern


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Sistem pengendalian intern