ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN DI PDAM TIRTA SEMBADA

  • Dhiana Ekowati Sekolah Tinggi Ilmu Ekonomi Nusa Megarkencana Yogyakarta

Abstract

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


 

Published
Oct 25, 2022
How to Cite
EKOWATI, Dhiana. ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN DI PDAM TIRTA SEMBADA. Prima Ekonomika, [S.l.], v. 13, n. 2, p. 35-43, oct. 2022. ISSN 2621-4148. Available at: <http://jurnal.stieykp.ac.id/index.php/prima-ekonomika/article/view/130>. Date accessed: 27 nov. 2022. doi: http://dx.doi.org/10.37330/prima-ekonomika.v13i2.130.