SISTEM PENGGAJIAN KARYAWAN UPAYA MENDUKUNG KEPATUHAN DAN EFISIENSI PENGENDALIAN INTERNAL CV AKA BAROKAH

Abstract

This research aims to analyze the employee payroll system at CV Aka Barokah in supporting compliance and efficiency of internal control. The background of the study highlights the importance of an accountable and efficient payroll system to ensure employee welfare and compliance with labor and tax regulations. This study adopts a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings reveal that the payroll system at CV Aka Barokah remains manual, poorly documented, and does not fully meet internal control standards. Challenges include recording work hours, calculating overtime, and the lack of separation of financial duties. However, the company has shown a commitment to improving its payroll system. By implementing an integrated payroll system and strengthening internal control elements such as authorization, documentation, and supervision, CV Aka Barokah can enhance operational efficiency and compliance with applicable regulations.