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Khairani Khairani
Department of Management, Faculty of Economics and Business, Universitas Indonesia
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Journal : Worksheet : Jurnal Akuntansi

 1 
SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN Khairani Khairani; Zuliana Zulkarnaen
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1545

Abstract

Navigation District is a company engaged in the transportation sector. Everycompany has an internal control system. The purpose of designing an internalcontrol system from a recent perspective that includes a broader scope is essentiallyto protect company property, encourage accuracy and reliability of accountingdata and reporting, increase business effectiveness and efficiency, and encouragecompliance with management policies that have been outlined and regulations. -the rules are there. The type of data used in this research is primary data, namelyqualitative data. The data obtained were collected, interpreted and analyzed thendescribed in detail to find out the problem and seek an explanation. Researchconducted by researchers is primary data obtained directly from the company inthe form of interviews and observations. The purpose of this study was to analyzeand explain the system and procedures for payroll and wages of the Belawan Class1 Navigation District employees and to analyze and explain internal controls in thepayroll and wage systems of employees in the Class 1 Navigation District ofBelawan. The results showed that the payroll procedure that is usually carried outin Belawan Class 1 Navigation District, namely the treasurer makes payroll detailsthen tested by the Commitment Making Officer (PPK) by issuing a paymentapproval letter, after which it is validated by the SPM Signing Officer (PaymentOrder) by issuing a letter. Pay Order (SPM). The SPM main salary is converted bythe State Treasury Service Office (KPPN). After being converted by KPPN, themain salary will be paid to each employee's account. The internal control systemcarried out by the Ministry of Transportation, Directorate General of SeaTransportation, Class 1 Navigation District, Belawan, is controlled by the KPA(Proxy of Budget Users) which is authorized to prepare DPA (BudgetImplementation Documents) , a budget implementation document used as areference for budget users in carrying out government activities as theimplementation of the APBD (State Budget), establishing a PPK (CommitmentMaking Officer), issuing a decree on the appointment of an expenditure treasurer,article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system ofsupervision and control so that the process of settling bills at the expense of theAPBD is carried out in accordance with statutory regulations.
Co-Authors Aldi Harbi Alit Hindri Yani Alvi Rahmah Angraina, Dilla Annisa Fridila Aprimatul ilfa Aprimatul Ilfa Aria Zurnetti, Aria Atika Putri Azura aulia rusda ayi sagita Baehaqi Bayu Wijayanto Bella Wita Mutiara Cecep Kusmana Delfiyanti Delfiyanti desy seventiana putri Deva Yanti Siregar Dewi Sugianti dion, nofrion dora ayusti Eddy Noviana Edy Miswar Egip Satria Eka Putra Elfis Elfis Elya Fitrina Erlinda - Nofasari Fadhilah Sabri Fazila Fitriana Fegi Fegi Fengki Andreas Ferdy Nugraha Fira Novianingsih HASIYA ROHMAH Hendra Putra Yulis Hengki Andora Heni Pujiastuti Henki Saputra Imelda Agustina Ingga Pangestika Iqbal Rahmat Putra Irza cahaya Ismansyah Ismansyah Ismayenti Ismayenti Ita Fatimah Ita Maulita Juli Yanti Harahap Karenina Cantiqa Khairul Fahmi mariyatun fuji astuti mas nani Masyitah H Mawaddah Nasution Mohammad Zohir Ahmad Muhammad Rizky Subardy Mutia Mutia Mutiara Septi Nola Nadiatul Janna Naz Maruni Noor Khamidah novira azrun Nur Azizah Nurhayati Nurhayati Nurul Hidayah Putri Deva Nabilah Rahmadi Ali Rahmanelli Rahmanelli Ratna Mutia Aprilla Refina Aisha Rery Novio Saiful Haris Salamah Salamah Salmarika, Salmarika Sandy Mulia Arhdan Santi kartika sari Saparuddin Siregar Saputri, Lilis Septania, Sovi Surtani Surtani Suryani Suryani Syafri Anwar Syahrizal Abbas Syamsul Arifin Syarifah Saffanah Tuti Heiriyani Uci Susanti Usman Usman Wahyu Khafidah Wetria Fauzi Yani Lubis Yasniwati, Yasniwati Yulidar Yulidar Yundari, Yundari Yuslim Yuslim Zaifi Surya Gemilang Zuliana Zulkarnaen