EVALUASI SISTEM PENGGAJIAN DAN PENGUPAHAN PADA PERUSAHAAN GENTENG BETON “MULIA” SAMARINDA

Abstract

The problem statement in this study is “whether the payroll and remuneration system at the Samarinda “MULIA” Concrete Tile Company has meet the requirement of internal control?”.

        The theoretical basis of the study is Accounting Information System and Accounting System of Internal Control with a focus on Payroll and Remuneration.

        The technique Comparison as the analysis tool in this study are 1) Comparing payroll and remuneration system through the company flowchard with the flowcard theory of payroll and remuneration systems. 2)  Comparing internal control system according to the theory with that based on the result of the study through questionnaire.

       The result of the study is to evaluate haw far the hypothesis of the payroll and remuneration system is accepted based on the following reasons 1) There  is  only one employee who did many jobs as recording time, payroll and wage, which anable mis use and abuse of authority. 2) Internal control system in recording time is yet effient as the lack of specific control by the authorities. 3) Acconting procedure and record is not support the payroll and remuneration system yet, so it’s necessary to add the form. 4) Payroll and remuneration system involving administration and public in only 44.44% of internal control has been implemented and 56,56% hasn’t implemented yet.

        The writer concluded in this study that there are two alternative ways. First, appoint one new employee and buy the machine times. Second, improving the existing system by appointing new employee form the production and payroll system along with details of salary report should be written on the envelope salary, so that the employes know the truth of the details of salary calculations necessary to recapitulate the payroll and employee earnings card for archiving. Form the two alternatives, the second alternative is shoosen because it doesn’t reguire huge cost and increase employee discipline.