Analisis Sistem Akuntansi Penggajian Dalam Rangka Meningkatkan Pengendalian Intern (Studi Pada Dinas Kebudayaan Dan Pariwisata Kabupaten Kediri)

Payroll accounting system is closely related to internal control to minimize the problems and find solutions appropriate. The aim of this study was to analysis the payroll accounting system that existed at the Dinas Kebudayaan dan Pariwisata Kabupaten Kediri and is already improving existing internal controls. Results of this study concluded that the existing payroll system at the Dinas Kebudayaan dan Pariwisata Kabupaten Kediri is good enough. This is proved by the documents and records used in the payroll system is already contains all the necessary information. However, there are still some weaknesses, there is duplicate functions between the manufacturer and payroll functions. In addition, in the employees acceptance are not in accordance with the required fields. Existing weaknesses could lead to problems in the payroll system so that internal control can not be achieved. Therefore, need a improvements so that internal control can be improved