Evaluasi sistem pengendalian intern penggajian dan pengupahan pada PT Tiga Pilar Sejahtera Food Tbk

Oleh :
Puguh Santosa - F3308090 - Fak. Ekonomi dan Bisnis

PT Tiga Pilar Sejahtera Food Sragen is the manufacturing industry who continue to have developed quite rapidly. In each year, PT Tiga Pilar Sejahtera Food is always open employment opportunities for prospective new employees for filling vacancies available working in it. PT Tiga Pilar Sejahtera Food has thousands of employees are divided into permanent employees and contract employees from various levels of education and class. Therefore, information about salaries and wages is an indispensable information by the management company. In writing this final task, the authors specialize the discussion on the payroll and wage systems of control which is run by PT Tiga Pilar Sejahtera Food. In this paper the authors found advantages and disadvantages of payroll and wage control systems that run PT Tiga Pilar Sejahtera Food. In addition, the authors also provide suggestions related to the findings obtained. Based on this research, the authors obtained the result that the payroll and wage control system at PT Tiga Pilar Sejahtera Food is pretty good, but there are weaknesses in the payment system of employees overtime wages. This is proven by the payment of overtime wages of employees who should be run by the finance function, here concurrently by Personnel Section. Besides lacking security guard firm performing his duties as Registrar Time Executive Function. Keyword : Evaluation system, Payroll and Remuneration, PT Tiga Pilar Sejahtera Food