ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENGGAJIAN KARYAWAN PADA BIDANG SARANA DAN PRASARANA DINAS PEKERJAAN UMUM CIPTA KARYA BANDA ACEH

This study is aiming to find the effectivity controling internal system employee payroll on Public Works Facilities and Infrastructure Division CiptaKarya Banda Aceh. The methodology use descriptive methodology, sort of case study which use interview and archiveation to collect the data. The result is showed the procedure of payroll in Public Works Facilities and Infrastructure Division CiptaKarya Banda Aceh is good enough which caused from execution on Public Works Facilities and Infrastructure Division Cipta Karya Banda Aceh is effective and efficient that can be see on the archives which become the based of calculation already processed right and does not need took more time to calculate the wages of employee in the end it could be reduce miscalculation of employee payroll. In other side, the controling internal system on Public Works Facilities and Infrastructure Division Cipta Karya Banda Aceh already good because there is the authority and archiveary procedure on payroll archive