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Showing posts with label system pengendalian. Show all posts
Showing posts with label system pengendalian. Show all posts

Sunday, June 15, 2008

System Pengendalian Gaji

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Pengendalian Gaji (Payroll Control) adalah salah satu aktifitas pengendalian yang sangat vital di dalam perusahaan. Mengapa? Karena sebagian besar sumber daya keuangan perusahaan dialokasikan untuk keperluan upah dan gaji. Menjadi semakin vital karena penggajian melibatkan cash disbursment yang sangat tinggi, didistribute kepada banyak orang (karyawan), sangat rentant akan penggelapan disamping
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