Open AccessANALISIS SISTEM AKUNTANSI PENGGAJIAN DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERN PADA PT. SARANA SULUT VENTURA
Author(s) -
J. N. Jones,
Herman Karamoy,
Sonny Pangerapan
Publication year - 2020
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.15.3.30177.2020
Subject(s) - payroll , internal control , accounting , business , control (management) , accounting information system , process (computing) , computer science , management , economics , operating system , audit
Payroll accounting system is a group of human resources and equipment designed to process company data in the form of information. The purpose of this study is to analyze the application of a payroll accounting system to internal control at PT Sarana Sulut Ventura with descriptive qualitative method. This study finds that the documents and records are good, but the functions, procedures, and internal control are not good. This result indicates that the payroll accounting system applied at PT Sarana Sulut Ventura has not been good and is not in accordance with generally accepted theories. This has an impact on the internal control system applied at PT Sarana Sulut Ventura, which is also inadequate because it does not meet the components of good internal control.