ANALISIS SISTEM DAN PROSEDUR PENGGAJIAN DAN PENGUPAHAN DALAM USAHA MENDUKUNG EFEKTIVITAS PENGENDALIAN INTERN (Studi Pada PT. Mitra Anugrah Gemilang Mojokerto)

ABSTRACT Widiarti, Vindi, 2018. System Analysis and Payroll and Wage Procedures in Supporting Internal Study Control at PT. Mitra Anugrah Gemilang Mojokerto. Thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I: Tatas Ridho Nugroho, S.Pd., M.Pd Advisor II: Nurdiana Fitri Isnaini, S.E., MM The payroll accounting system used in the company aims to handle payment transactions for the delivery of services performed by employees. With the implementation of a good accounting information system, it can avoid fraud, manipulation and delays in providing employee salaries. PT. Mitra Anugrah Gemilang is one of the furniture companies in Mojokerto. In carrying out the wage calculation process there have been errors and often occur delays in the payment of employee wages. The purpose of this research is to find out the description of payroll systems and procedures and their implementation in meeting the elements and objectives of internal control of the payroll and wage system. This type of research is qualitative research with a descriptive approach. The study was tested with descriptive analysis that compares the findings in the field with the payroll system theory that meets the elements and objectives of internal control based on the sources of the theory according to (Mulyadi, 2016) and (Elder et al. 2009). The results of the study explain that the payroll internal control applied by PT. Mitra Anugrah Gemilang as a whole has gone well and in accordance with the theory. This is supported by the presence of CCTV cameras to monitor every employee activity and the company has provided training to employees in accordance with their fields. Keywords: Payroll System, Internal Control, Effectivenes