Evaluation of Internal Control of Payroll System in Hospital
| Autor: | Natalia Bagariang, Eviyanti Novita Purba, Melanthon Rumapea, Edison Sagala, Dimita Hemalli, Jamaluddin, Premasari Purba, Dompak Pasaribu |
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| Rok vydání: | 2019 |
| Předmět: |
010302 applied physics
Computer science business.industry media_common.quotation_subject Control (management) Staffing 020206 networking & telecommunications Accounting 02 engineering and technology Payment 01 natural sciences Payroll Cash 0103 physical sciences Accounting information system Honorarium 0202 electrical engineering electronic engineering information engineering business Database transaction media_common |
| Zdroj: | 2019 International Conference of Computer Science and Information Technology (ICoSNIKOM). |
| DOI: | 10.1109/icosnikom48755.2019.9111544 |
| Popis: | The purpose of this study was to determine the evaluation of internal control and payroll accounting systems in hospital. In this research, the authors used a descriptive method of analyzing and collecting internal controls in the payroll accounting system in using primary data such as interviews with parties company and secondary like organizational structure. Data collection techniques were carried out using observation, interviews, and literature techniques. From the results of the study it can be concluded that the honorarium employee payroll system already running well can be seen from the flowchart which explains the separation of functions from the staffing department that makes payroll, the finance department checks the payroll and then gets to the Treasurer who directly distributes employee costs and then does the payment process and the accounting department verifies the cash proof transaction out and take notes in journals and ledgers in order to be able to account for any payroll transactions made for honorary employees. |
| Databáze: | OpenAIRE |
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