Analisis Sistem Akuntansi Siklus Penggajian Pada PT. Bumi Agung Bangunan

Abstract

This objective of this research is to analyze implementation the payroll procedure at PT. Bumi Agung Bangunan and also to analyze the payroll accounting system to improve the internal control. 

The research method used in this research is descriptive qualitative. The data collection method that used is primary form with data collection technic through interview and documentation.  

The result of the research is meant to show that procedure and the implementation of payroll accounting system on PT. Bumi Agung Bangunan are good. it is convincend by the functions of support documents, web procedure, and control of COSO for international control assessment are working. But there are still few weaknesses, there is dual task situation, the sanctions system that still follow kinship system, and the fingerprint machine that is not connected to the attendance recapitulation program on the computer