ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PROSEDUR PENGGAJIAN KARYAWAN PADA PT. PERKEBUNAN NUSANTARA XIII (PERSERO) PONTIANAK

B51111111, Putri Elvananda Silalahi

Jurnal Manajemen Update
Vol 5, No 1 (2016): Jurnal Mahasiswa Manajemen

PT. Perkebunan Nusantara XIII (Persero) Pontianak is a State-Owned Enterprise (BUMN) which runs agro-business and agro-industry with operations spread across West Kalimantan, East Kalimantan, South Kalimantan and Central Kalimantan. The operational activities PTPN XIII (Persero) Pontianak includes the cultivation, production and trade of commodity production of palm oil and rubber. To meet the needs of production raw material, the company developed nucleus plantations (belonging to the company) and coached plasma farmers. To run the operational activities of the company, PT. Perkebunan Nusantara XIII (Persero) Pontianak employeed workers with different levels of skills that caused quite a high spending on salaries, so the management of the company should pay attention to the effectiveness of internal control of payroll procedures. The role of the internal control system is important to improve payroll procedures. Therefore, the researcher chose the title “An Analysis of the Effectiveness of Internal Control System of Employee Payroll at PT. Perkebunan Nusantara XIII (Persero) Pontianak”. This thesis aimed to find out the effectiveness of the internal control system of employee payroll procedures at PT. Perkebunan Nusantara XIII (Persero) Pontianak and to reveal the obstacles faced by the company in implmenting the internal control system of employee payroll procedure at PT. Perkebunan Nusantara XIII (Persero) Pontianak. In this research, the researcher used a descriptive qualitative research method through an analysis of flowcharts, organizational structure, internal control questionnaires (ICQ) and compliance test on the employee payroll procedure of PT. Perkebunan Nusantara XIII (Persero) Pontianak. Based on the research, it can be concluded that the internal control system of payroll procedures at PT. Perkebunan Nusantara XIII (Persero) was effective despite several weaknesses found. This research provided some suggestions that the company should pay attention to the policy of internal control system of employee payroll procedures, not only to be understood but also to be implemented and maintained. Keywords: Effectiveness, Internal Control System, Employee Payroll Procedure.