ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PT. XYZ

Abstract

Purpose: This study aims to analyze the payroll system and employee wages at PT. XYZ. Which is engaged in service with a background of in accurate division of tasks and authority in the company, it is possible for deviationsor fraud to occur, so a system is needed to protect company resources from things that are detrimental to the company.

Method: The study uses a qualitative method with a case

study approach. Data collection techniques used are by conducting interviews, observation, and documentation.

Finding: The result of this study at PT. XYZ show the application of the payroll system and employee wages, at PT. XYZ to fulfill elements of interns control is less effective. It could be seen that happen task assigment which is absent employees also as wages employees. Beside it there is less controlling of suppervision about absent by fingerprint machine.

Implikasi: The less of staff owned bybthe company results in multiple positions which causes the work to be less than optimal.

Originality: The payroll system and employee wages at PT. XYZ has been running according to the company’s needs and in accordance with the existing theory.