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HUBUNGAN SISTEM AKUNTANSI GAJI DAN UPAH TEHADAP STRUKTUR PENGENDALIAN INTERN GAJI DAN UPAH DI PT.KARGA WALON

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This research was conducted for know how the implementation of accounting system in PT salaries and wages. Walon Karga, Jakarta. In addition to know the implementation of the intemal control structure of salaries and wages and to know how the connection between accounting systems in support of the intemal control structue of salaries and wages. The method used by the writing of this research is descriptive ofcollecting, analyzing, presenting the data and provides a fairly clear picture of the object of research. The data have been processed and analyzd then jump to conclusion and also provided usefirl suggestions. Data gathering techique used by the author is through interviews, distribution of questionnaires, collect and 6anage the necessary documents and research literature. Based on data obtained by the author, can give an indication that the consistent accounting of salaries and wages including the systems and procedures for recording work time, and perosedur payroll systems and systems and procedures for payment of overtime wages. For the intemal control structue of salaries and wages in PT.Karga Walon have been effective, because in carrying out its activities in compliance elements of the intemal control structue of salaries and wages, among othen, control environment, accounting systems and control procedures. Existence of a strong and positive conelation of 0.7947. By testing tle hypothesis, it is l*nown that t: 4,7204 and ttable = 1.771 Thus Ho is rejecte4 meaning that there was a positive from the accounting system of salaries and wages to support the int€mal control structure of salaries and wages. And changes in 6e accounting system of salaries and wages in the value of coefficient of daermination equal to 63.15%o and the remaining 36.8570 influenced by ofter factors