Violeta, Vivi (2018) The role of internal control to support the effectiveness of salary management system at PT. Kreatif Jaya Mandiri. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The role of human resources in a company is very important. A company must be able to fulfill employees’ welfare by giving a salary in return on their service to the company. Salary is a critical issue especially concerning the possibility of manipulating and error. For avoiding those risks, internal control over salary management system must be implemented. The purpose of this study is to analyze the implementation of internal control and compares it with COSO Framework and the effectiveness of internal control on salary management system. This research used case study approach to have depth analysis on the salary management system at PT. Kreatif Jaya Mandiri. The result of indicates that the role of internal control based on COSO Framework has not been effective because of deficiency in design of controls and operation of internal control. The presence of administration payroll and cashier is carried out by one person, documents are not signed by authorized people, and risk assessment is not conducted.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Additional Information: | SK 32-09 VIN a | ||||||||
| Uncontrolled Keywords: | internal control; salary management system; effective; COSO framework | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:23 | ||||||||
| Last Modified: | 20 Jan 2022 10:10 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11261 |
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