Analisis Sistem Pengendalian Internal atas Penggajian Pegawai pada Sekretariat DPRD Kota Binjai

Abstract

This study aims to examine the internal control system of employee payroll at the Secretariat of the Binjai City Regional House of Representatives (DPRD). The type of study employed by the author in this internal control system over the employee payroll at the Secretariat of the Binjai City DPRD. The data used includes both primary and secondary data. Data collection techniques employed in this study are interviews and documentation. The study's findings indicate that the internal control system over employee payroll at the Secretariat of the Binjai City DPRD is fairly effective. The organizational structure at the Secretariat of the Binjai City DPRD is well-established, as evidenced by the clear separation of duties and responsibilities among the employees. Sound practices at the Secretariat of the Binjai City DPRD have been implemented in accordance with establised procedures, and the payroll information system has been effectively managed.