SISTEM PENGENDALIAN INTERNAL TERHADAP GAJI DAN UPAH PADA DISTRIK NAVIGASI KELAS 1 BELAWAN

Abstract

Navigation District is a company engaged in the transportation sector. Every
company has an internal control system. The purpose of designing an internal
control system from a recent perspective that includes a broader scope is essentially
to protect company property, encourage accuracy and reliability of accounting
data and reporting, increase business effectiveness and efficiency, and encourage
compliance with management policies that have been outlined and regulations. -
the rules are there. The type of data used in this research is primary data, namely
qualitative data. The data obtained were collected, interpreted and analyzed then
described in detail to find out the problem and seek an explanation. Research
conducted by researchers is primary data obtained directly from the company in
the form of interviews and observations. The purpose of this study was to analyze
and explain the system and procedures for payroll and wages of the Belawan Class
1 Navigation District employees and to analyze and explain internal controls in the
payroll and wage systems of employees in the Class 1 Navigation District of
Belawan. The results showed that the payroll procedure that is usually carried out
in Belawan Class 1 Navigation District, namely the treasurer makes payroll details
then tested by the Commitment Making Officer (PPK) by issuing a payment
approval letter, after which it is validated by the SPM Signing Officer (Payment
Order) by issuing a letter. Pay Order (SPM). The SPM main salary is converted by
the State Treasury Service Office (KPPN). After being converted by KPPN, the
main salary will be paid to each employee's account. The internal control system
carried out by the Ministry of Transportation, Directorate General of Sea
Transportation, Class 1 Navigation District, Belawan, is controlled by the KPA
(Proxy of Budget Users) which is authorized to prepare DPA (Budget
Implementation Documents) , a budget implementation document used as a
reference for budget users in carrying out government activities as the
implementation of the APBD (State Budget), establishing a PPK (Commitment
Making Officer), issuing a decree on the appointment of an expenditure treasurer,
article 22 (1), (2), (3), KPA may concurrently act as PPK, formulate a system of
supervision and control so that the process of settling bills at the expense of the
APBD is carried out in accordance with statutory regulations.