ANALISIS SISTEM PENGGAJIAN DAN PENGUPAHAN DALAM RANGKA MENDUKUNG PENGENDALIAN INTERN PADA ASIA HOTEL MAKASSAR

Abstract

This research aimed to find out the internal control system of payroll at Asia Hotel Makassar. The method applied was descriptive qualitative to reveal that in proving the fact it does not use the system but a presentation. Based on the result of this research, it was found that there was no action to separate the function specially, it paying roll to the employers done by the payroll list maker. Based on the analysis the sulition of the problem in this company can be don by activating the internal control system of payroll appropriately. the company is suggested to renew the internal control system in doing the transaction of employee’s salary well in order to achieve the company’s goal well.