ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM MENINGKATKAN PENGENDALIAN INTERN PADA PT. POS INDONESIA (PERSERO) CABANG BATURAJA

Abstract

This study aims to analyze the accounting information system of payroll and payment information that have been implemented by PT. Pos Indonesia (Persero) Baturaja Branch and also to analyze the accounting information system of payroll in improving internal control. The type of this research is qualitative descriptive research, which focuses on accounting information system of payroll at PT. Pos Indonesia (Persero) Baturaja Branch and internal control system at PT. Pos Indonesia (Persero) Baturaja Branch. Data analysis in this study is begun by analyzing the related functions, supporting documents, accounting record that is used, network procedures and assessing the effectiveness of internal control. The result finds the evidence that the payroll system at PT. Pos Indonesia (Persero) Baturaja Branch has run quite effectively. but there are still some shortcomings. Where every change in salary and wages, there is no provision from the manager for changes in salaries and wages, that is without showing decree of change of employees' salary and wages so that it can happen fraud. The fair practice that is implemented to support internal control is by transferring the basic salary of employees to each employee's account by the director and the salary slip is made in duplicate.