ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENGGAJIAN PADA PT. GOSEPA TOUR & TRAVEL

Abstract

This research are doing on PT. Gosepa Tour&Travel. Interrnal control system of
payroll cycle is necessary for prevent the possibility of fraud ythe might happen. The purpose
of this research for knowing the organitation structure internal control system on PT. Gosepa
Tour&Travel. The methode of this research using descriftif-kualitatif. With result that
internal control system on PT. Gosepa Tour&Travel going on very well. This can be seen
from job separation and responsibilities in organization structure. System of otoritation and
recording procedures are good. And also the implementation of healthy practices in carrying
out their respective duties of each section.
Keyword: Internal control system, payroll cycle, fraud