Analisis Sistem Akuntansi Penggajian Dan Pengupahan Sebagai Upaya Mendukung Tujuan Pengendalian Intern Perusahaan ( Studi Pada Hotel Batu Permai Kota Batu )

This study aims to determine the procedure for payment of salaries of permanent employees, temporary employees and procedures for the payment of wages of casual employees are paid monthly and end of each work period of casual employees and o investigate the implementation of payroll accounting systems and remuneration in accordance with the rules and policies set by the company to support the company's main objectives by applying the element - the element of internal control on Batu Permai Hotel of Batu City. Research type is descriptive study with qualitative approach. Result of research found evidence that the application of accounting system of salary and wage at Batu Permai Hotel of Batu City has been well managed but there are weaknesses and overlapped function. Division of Accounting also charged with the tasks of managing the payment of employee salary and wage, monitoring the absence list of employee, and preparing the absence recap of employee, the number of the presence of employees still not involved or not affecting the amount a salary is to be paid to an employee. The practice of being healthy applied to support internal control is basic salary is paid by transferring basic salary of workers into account each employee by director, slip salary made double two, and the use of numbered serial form printed on evidence cash out