Jurnal Akuntansi Kontemporer
Vol. 12 No. 1 (2020)

EVALUASI SISTEM INFORMASI AKUNTANSI PENGUPAHAN PRODUKSI DALAM UPAYA EFEKTIVITAS PENGENDALIAN INTERNAL PT.TM

Sari, Vera Margareta Tunjung (Unknown)
Isharijadi, Isharijadi (Unknown)
Yusdita, Elana Era (Unknown)

Article Info

Publish Date
27 Jan 2020

Abstract

This study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers.

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Journal Info
Jurnal Akuntansi Kontemporer
Website

Abbrev

JAKO

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...