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This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.