INTERNAL CONTROL APPLICATION SYSTEM FOR SALARY PAYMENT PROCEDURE BASED ON COMPUTERIZED IN MULIA PLUS SENIOR HIGH SCHOOL
Novy Anggraini*), Arum Rakhmasari Octivaningsih**)
STIE Dwi Sakti Baturaja
Mulia Plus Senior High School is one of private school in Lampung, Indonesia. Salary payment is one of actively factor in company operations. Payroll flow is very influential for teaching continuity. The problems that always occur in salary payment from this company are still using manual payroll calculation and must search one by one to find it, and they do not have division of tasks on the same piece so that why they needed good internal control in division of task. There is inadequate information because there has been no salary report and payslips yet. The objective of this study are to give the information about salary payment by using computer and to support and give solutions to problems that always occur in salary payment. The research methods used are waterfall method and pieces analyze. The data were collected by using interview, observation, literature study and documentation. Context diagram, flow diagram data and entity relationship diagram were used as design tools system. The results of the study showed that the transaction was still recorded and there was not report for payment salary system yet.
Topic: Financial Management and Accounting