Analisis Sistem Akuntansi Penggajian & Pengupahan Karyawan Dalam USAha Meningkatkan Pengendalian Intern Perusahaan (Studi Pada PT. Japfa Comfeed Indonesia, Tbk Kantor Cabang Sidoarjo)

This research aims to run the internal control system of accounting analysis based on company payroll waging. This research is descriptive research with qualitative approach. The Data used are secondary data, obtained from www.japfacomfeed.co.id. The technique of data collection was done through the documentation. Data analysis starts from the related functions in payroll and accounting systems, waging a document used in the payroll and accounting systems, procedures that form the waging system accounting payroll and accounting records, waging used in payroll and accounting systems, organizational structure, waging authorization system, a healthy practice in performing the duties and functions of each unit of the organization. The results of this research were obtained when cheating happens all the employees did a timesheet using clock card, perangkapan function in the administration of the Human Resource Development (HRD)