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ABSTRACT
NUR HIDAYAH, 2017. Evaluation of Accounting System of Internal Control of Payroll Accounting System at PT. Bank Rakyat Indonesia (Persero), Tbk Taneteriaja Unit of Barru. Economy and Business Faculty.
University Muhammadiyah Makassar. (Guided of Mrs Ruliaty and of Mrs Mukminati Ridwan).
This thesis aims to determine whether the implementation of salary procedures in PT. Bank Rakyat Indonesia (Persero), Tbk is in accordance withe the payroll accounting system and to find out whether the internal control system on payroll accounting system is effective.
Population in this research is employee salary list. Data collection was obtained by conducting interviews, observations, and questionnaires. Data analysis technique that is done is descriptive analysis, that is presenting data and identify factors related to PT. BRI (Persero), Tbk. And to analyze the effectiveness of internal control system to payroll accounting system using stop-or-go sampling method.
The results of research and discussion and data analysis performed show that payroll accounting system and internal control system to payroll accounting system PT Bank Rakyat Indonesia (Persero), Tbk. Taneteriaja Unit of Barru Regency is in accordance with the theory. While the results of compliance testing against the sample was not found any deviation or the number of errors equal to 0 (zero), so AUPL = DUPL is 5%. Then it can be concluded that the system of internal control of payroll accounting system at PT. Bank Rakyat Inonesia (Persero) Tbk. Taneteriaja Unit of Barru Regency has been effective.
Keywords: Effectiveness, Internal Control
