Penulis Utama : Rosa Agustina Belani
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Evaluasi pengendalian intern sistem penggajian pegawai non PNS pada RSUD.Dr.Moewardi Surakarta
Edisi :
Imprint : Surakarta - Fak.Ekonomi - 2007
Kolasi : xiii, 79 hal.
Sumber : UNS-Fak.Ekonomi Diploma III Jur. Akuntansi NIM.F.3304100
Subyek : UPAH
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : Surakarta Dr. Moewardi Local Public Hospital is a state institution operating in public health service. In order that its activity runs smoothly, Surakarta Dr. Moewardi Local Public Hospital needs a good system and procedure. One of system and procedure forms it applies is accounting system. The waging accounting system is one of accounting systems applied in Surakarta Dr. Moewardi Local Public Hospital. For keeping the waging accounting system from any deviation from the predetermined procedure, the hospital makes an internal control system. The problem that will be considered in this research is whether such internal control applied in the non-civil servant staff waging system in Surakarta Dr. Moewardi Local Public Hospital is strong or weak. Considering that problem, the writer assesses the internal control of the non-civil servant staff waging system in Surakarta Dr. Moewardi Local Public Hospital by comparing the internal control with the reference/theory-based waging system and the one applied in Surakarta Dr. Moewardi Local Public Hospital. The result of analysis shows that the staff recruiting and hiring procedure, staff attendance recording, and cash expense in Surakarta Dr. Moewardi Local Public Hospital has applied the elements of internal control. But in payroll making, waging and salary cost distribution/recording procedures the elements of internal control has not been applied completely. From those evidences, it can be concluded that the internal control of non-civil servant staff waging system in Surakarta Dr. Moewardi Local Public Hospital is assessed to be strong for the staff recruiting and hiring procedure, staff attendance recording, and cash expense. But the payroll making procedure, payroll, and salary expense recording/distribution are assessed to be weak. Based on such findings, it is recommended the following suggestions: in the payroll making procedure there should be any independent checking over the payroll calculation for avoiding the salary miscalculation. In the waging procedure, there should be made any document on salary payment so that the transaction of salary payment can be justified. In the salary expense accounting, the salary expense should be distributed per unit of installation for tracking the amount of total salary per installation unit clearly; the salary expense accounting should be conducted based on an adequate account chart and internal verification over classification for avoiding the misclassification of salary payment transaction, internal verification over the ledger book elaborating the salary expense periodically for avoiding an improper waging transaction.
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Status : Public
Pembimbing : 1. Drs. Subekti Djamaluddin, M.Si.,Ak
Catatan Umum : 6822/2007
Fakultas : Fak. Ekonomi dan Bisnis