Melanthon Rumapea, Natalia Bagariang, Dimita Hemalli, Premasari Purba, Jamaluddin, Eviyanti Novita Purba, Dompak Pasaribu, Edison Sagala
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. © 2019 IEEE.
Universitas Methodist Indonesia, Medan, Indonesia; Universitas Negeri Medan, Medan, Indonesia
