Analisis Sistem Akuntansi Penggajian dalam Rangka Meningkatkan Pengendalian Internal pada Badan Pendapatan Daerah Kota Medan

Abstract

This study aims to analyze the payroll accounting system in order to improve internal control at the Medan City Regional Revenue Agency. Effective internal control is very important in ensuring the accuracy and reliability of financial reporting, as well as in preventing and detecting fraud. The research methodology used is a case study, with a qualitative descriptive approach. Data was collected through in-depth interviews with employees of the Regional Revenue Agency of Medan City, direct observation, and document analysis related to the payroll system. The results showed that although the payroll accounting system at the Regional Revenue Agency of Medan City was already running well, there were some weaknesses that could reduce the effectiveness of internal control. Some of these weaknesses include lack of adequate segregation of duties, limited access to the accounting system for some employees, and lack of training related to internal control. Recommendations include increasing segregation of duties to reduce the risk of fraud, limiting access to the payroll accounting system to authorized employees only, and increasing training for employees on the importance of internal control. The implementation of these recommendations is expected to improve the effectiveness of internal control and ensure the reliability of the payroll accounting system at the Medan City Regional Revenue Agency. Thus, this research contributes to improving the internal control system through analysis and improvement of the payroll accounting system, which in turn can support the achievement of organizational goals more effectively and efficiently.