ANALISIS PENGENDALIAN INTERN ATAS SISTEM PENGGAJIAN DAN PENGUPAHAN PADA CV HOGE HONJO PALEMBANG

The Analysis of Internal Control over Salary and Wage System at CV Hoge Honjo Rizki Pratiwi, 2015 (xii +74 pages) Email : rizkirpm@gmail.com The Purpose of this final report is to fulfill one of the requirements in completing the study at Polytechnic Sriwijaya. This report entitled "Analysis of Internal Control over Salary and Wage System at CV Hoge Honjo. The author obtained the data from the company by using several research methods, such as observation, interview and literature study. The result’s analysis showed that there were some problems that faced by CV Hoge Honjo. First, there was no recording function and the function of making salary and wage. Second, the absence of documents authorized, and the incomplete documents and accounting records. Third, the dual of duties and function done by the accounting function. Accordingly, CV Hoge Honjo should place a special section to monitoring the recording time and manufacturing salary and wages. In addition, the company should have to separate the functions performed by the accounting functions, rather should provide the duty and responsibility also to the administration and finance department.