PEMBAYARAN GAJI KARYAWAN YANG SESUAI SISTEM DAN PROSEDUR STUDI KASUS PT. TASPEN (PERSERO) KANTOR CABANG UTAMA MAKASSAR

Abstract

The research aimed to find out the procedure and system of the employees salaries payment along with its implementation to fulfill the terms and aims of the internal control system of employees salary payment at PT. Taspen (Persero) Makassar main branch office. The method of collecting data was using the observation, interview, and documentation. The technique of data analysis used descriptive qualitative, by describing the payment system on the company which cover documents, the relatedfunction, accounting records used, and link procedure that builds up the system. It then evaluated on theory descriptions and compared with the existed theories. The result showed that the procedure and system of employee salary payment at PT. Taspen (Persero) Makassar main branch office still ineffective. It indicated by the incomplete documents, and the inserting of the employee’s card hour attendance was not in control. In the case of salary payment, it used the journal and internal conrol system, which is generally good overall, by describing payment transaction by usisng flowcharts.