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SISTEM AKUNTANSI PENGGAJIAN DALAM PENGENDALIAN INTERN GAJI PADA PDAM KOTA BANDUNG

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Bandung. This research aim to know how of payroll accounting system is applie4 salary internal control apptied, anA io* piytoU accounting-system for salary intemal *.,i"L "ppf i.a ui iOeftf f.r" iltd;g, with payroll accounting system in the year 2008. The research method used is descriptive method' with data collecting technique il"dil;;i observation, i"t"t"it*, company documents and bibliography researctl The result of this research indicates that, payroll accounting system-in l!" -y-"' ifi8 ; computerized. Payroll accounting system applied by PDAM Kotl ;;;r"c rr""il"erl.a *m *""*tiog syiem-featroes' Control is done through segregation of functions involving payroll' Pavment of salaries for officers PDAM Kota Bandung is based on regulation of ;rffiffi ffi;"; is7 "bt" Government Emplovee Salarv Regulation' Pavroll internal control system elements executed by PDAM Kota Bandung in the ;"#;;;;;,;i;iJia"r"e"tioe authoritv and fiir tre€tment for ernplovees' Payroll accounting system for salary internal control al PDAM Kota Bandung based on regulation of go'"i-"'t'No' l0 year 2008' Segregate firnction of *rt "lt "lt it done PD-AM iota Bardrmg io prevent of mistakes which can