Strengthening the Internal Control System through the Payroll and Wage Accounting Information System

Rika Pristila Dwi Pertiwi; Masagus Asaari

doi:10.58777/ras.v1i1.514

Authors

Rika Pristila Dwi Pertiwi Faculty of Economics and Business, YARSI University, Jakarta
Masagus Asaari Faculty of Economics and Business, YARSI University, Jakarta

DOI:

https://doi.org/10.58777/ras.v1i1.514

Keywords:

Accounting System, Payroll, Wages, Internal Control

Abstract

This study aims to analyze the implementation of the payroll and wage accounting information system at Sun City Hotel and Luxury Club and to determine whether the internal control system also supports payroll and wage accounting processes. The research employs a descriptive qualitative method, using primary data obtained through interviews and observations. The focus is placed on the payroll and wage accounting information system and the elements of internal control related to it. The findings indicate that the internal control system, as well as the payroll and wage accounting information system, is generally adequate and effectively ensures the accuracy of salary and wage calculations. However, certain weaknesses were identified, particularly the absence of payroll envelopes and the lack of involvement from the cashier division in salary and wage distribution. The managerial implication of these findings is the need for improvement in payroll distribution procedures to enhance transparency, accountability, and minimize potential errors or fraud. Involving the cashier division and applying more formalized procedures in payroll distribution would strengthen internal control mechanisms and further support the effectiveness of the payroll and wage accounting information system.

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