PENGENDALIAN INTERNAL TERHADAP SISTEM PENGGAJIAN KARYAWAN STUDI KASUS PADA KOPERASI TELEKOMUNIKASI SELULER CABANG GOWA

Abstrak

Human resources as a means to achieve company goals is one of the determining factors in the performance of a company’s performance. Therefore, good human resources are also entitled to get employee benefits, in this case a salary is in accordance with its quality. for this reason, good internal control is needed to ensure accuracy in payment of employee salaries and also to prevent manipulation of employee salaries by certain parties. This study aimed to determine the procedure of internal control systems in employee payrolls in Gowa Branch Cellular Telecomunications Cooperative. The Data collection technique used was observation, interviews, and documentation, while the data analysis used is descriptive qualitative method. from the results of research conducted in Gowa Branch Cellular Telecomunications Cooperative has separated functional duties and responsibilities in each section. part. Gowa Branch of Cellular Telecomunications Cooperative has implemented an internal control system in the payroll which is quite effective in view of the separation of duties and responsibilities in the organizational structure.