%A Ekowati, Dhiana %D 2022 %T ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN DI PDAM TIRTA SEMBADA %B 2022 %9 %! ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN DI PDAM TIRTA SEMBADA %K %X This study analyzes the internal control of the payroll system at PDAM Tirta Sembada with internal control components according to COSO.  This type of research is a case study. Data collection techniques were carried out through interviews, documentation, and checklist of questionnaires. The data analysis technique used is to compare the  internal control of the payroll system run by the company with the theory according to COSO The results show that the internal control of the payroll system at PDAM Tirta Sembada has been running well according to the COSO component. Keywords: Internal Control; COSO; Payroll   %U https://jurnal.stieykp.ac.id/index.php/prima-ekonomika/article/view?path= %J Prima Ekonomika %0 Journal Article %R 10.37330/prima.v13i2.130 %& 35 %P 9 %V 13 %N 2 %@ 2621-4148 %8 2022-10-25 %7 2022-10-26