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ANALISIS SISTEM PENGENDALIAN INTERNAL PADA FUNGSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN (Studi Kasus Pada PT.Cakra Guna Cipta)

Pratiwi, Lulus Dwiyana (2014) ANALISIS SISTEM PENGENDALIAN INTERNAL PADA FUNGSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN (Studi Kasus Pada PT.Cakra Guna Cipta). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research was to analyze the internal restraint system on the function of official employee’s salary and wage of Cakra Guna Cipta Company Malang. Research design used in this research was descriptive. Kinds of data used in this research were the primary data that was the result of interview and the secondary data that was structure organization data, salary and wage procedure and the proponent research document, the data was gained from Cakra Guna Cipta Company Malang. The data collection technique used documentation and interview. The data analysis was appropriate with substances of SPI, they were: structure organization that separated between job and responsibility, authorization and procedure of registration well, good practicing, capable employee or the official employees that had exemplary quality in their responsibility. The result of this study that was conducted on Cakra Guna Cipta Company Malang showed that the internal restraint system on company’s salary and wage was not effective yet. The cause of it was there were some system in the company that were not appropriate with substance of SPI, they were: authority system and good practicing.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 21 Jan 2015 07:38
Last Modified: 21 Jan 2015 07:38
URI : http://eprints.umm.ac.id/id/eprint/14987

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