Analisis dan Penerapan Sistem Pengendalian Intern pada Sistem Penggajian Guna Mencegah Kecurangan pada Penggajian Karyawan (Studi Kasus pada BMT Assyafi’iyah Berkah Nasional Kotagajah)

The aim of this research is to investigate and to analyze the implementation of Internal Control System in the employee payroll system in BMT Assyafi’iyah Berkah Nasional Kotagajah, by tracking payroll procedures in order to improve the internal control system on a good, efficient payroll system and to prevent employee fraud in the employee payroll. This study used descriptive qualitative method. The data collection technique used in this study was observation, interview, and documentation before then the data gathered were interpreted. The results show that the implementation of internal control system in payroll system in BMT Assyafi’iyah Berkah Nasional Kotagajah was quite good, therefore the payroll process was already in accordance with the established procedure, the required documents, and the accounting journals used. The implemented payroll system used software assist, so that it is quite effective and can minimize the occurrence of fraud in the employee payroll system. However, in the implemented payroll system, it is necessary to add recapitulation document of employee performance and employee workload which aims to provide fairness for every employee.