Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Terhadap Pengendalian Intern Pada Klinik Speedlab Indonesia

This study aims to analyze the current payroll and wage system at the Speedlab Indonesia Clinic related to internal control practices according to Mulyadi's theory (2016). This research is descriptive research with qualitative data analysis methods using field studies through interviews and observing the system running at the Speedlab Indonesia Clinic. The results of the study concluded that the payroll and wage accounting system that is running still does not apply good internal control, because in the payroll system there is no separation of responsibilities for related activities and a clear assignment, also several good procedures have not been implemented such as the function of recording attendance time which is not separate from the function of making salary calculations, and the salary calculation function which is not separate from the finance function.