Analisis Pengendalian Internal atas Sistem Penggajian ASN dalam Mengatasi Kelebihan dan Kekurangan Pembayaran Gaji
DOI:
https://doi.org/10.59603/projemen.v13i1.1237Keywords:
Internal Control System, ASN Payroll System, Overpayment, UnderpaymentAbstract
This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance
References
Adella, C. (2025). Analysis of Payroll Accounting Information Systems in an Effort to Improve the Effectiveness of Internal Control. Indonesian Journal of Economics and Finance, 2(1).
Agustina, I., Setiawan, A. B., & Susandra, F. (2024). Pengaruh pengendalian internal pada siklus penggajian karyawan di PT Lis. Jurnal Pendidikan Tambusai, 8(3), 40271–40281.
Badan Pengawasan Keuangan dan Pembangunan. (2023). Pedoman pengendalian intern atas pengelolaan keuangan pemerintah. BPKP.
Baidaie. (2005). Sistem pengendalian internal dan penerapannya dalam organisasi. Jakarta: RajaGrafindo Persada.
Cardillo, A., & Betzer, S. (2025). Payroll Internal Controls: Ignoring Payroll Controls May Lead to Bankruptcy or Worse. Small Business Institute Journal, 21(2).
Camp, W. G. (2001). Formulating and evaluating theoretical frameworks for career and technical education research. Journal of Vocational Education Research, 26(1), 4–25.
Camp, W. G. (2001). Formulating and evaluating theoretical frameworks for career and technical education research. Journal of Vocational Education Research, 26(1), 4–25.
Fatah, A. (2021). Eksplorasi dukungan industri mitra dalam pelaksanaan magang pada Program Merdeka Belajar Kampus Merdeka. Prosiding Seminar Nasional Teknologi Pembelajaran, 1(1), 282–290.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Hasibuan, M. S. P. (2012). Manajemen sumber daya manusia (Edisi revisi). Jakarta: Bumi Aksara.
Kemas Welly, A. P., Handoko, D. T., Hendrich, M., & Lorensa, D. (2024). Analisis sistem pengendalian intern atas sistem penggajian dan pengupahan pada Pabrik PT Sri Andal Lestari Kabupaten Banyuasin. Jurnal Sustainability: Riset Akuntansi, 2(1), 16–30.
Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah. Jakarta: Kementerian Dalam Negeri.
Kementerian Keuangan Republik Indonesia. (2012). Peraturan Menteri Keuangan Nomor 190/PMK.05/2012 tentang Tata Cara Penyelesaian Pengeluaran Gaji Aparatur Sipil Negara Melalui Bendahara Pengeluaran. Jakarta: Kementerian Keuangan.
Mardiasmo. (2022). Akuntansi sektor publik (Edisi terbaru). Yogyakarta: ANDI.
Marcellino, G., & Halimatusadiah, E. (2025). Pengaruh Sistem Informasi Penggajian dan Kualitas SDM terhadap Efektivitas Pengendalian Internal. Jurnal Riset Akuntansi, 4(1).
Matindas, R. (2023). Implementasi program magang dalam meningkatkan kompetensi mahasiswa. Jurnal Pendidikan dan Pembelajaran, 10(2), 85–98.
Mirawati, E., Sanga, K. P., & De Romario, F. (2025). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Koperasi Simpan Pinjam Kopdit Obor Mas (Studi Empiris Pada Ksp Kopdit Obor Mas). Jurnal Projemen UNIPA, 12(3), 491-513.
Mulyadi. (2002). Sistem akuntansi (Edisi ke-3). Jakarta: Salemba Empat.
Mulyadi. (2010). Sistem akuntansi (Edisi ke-5). Jakarta: Salemba Empat.
Mulyadi. (2017). Sistem akuntansi (Edisi ke-6). Jakarta: Salemba Empat.
Nur’aida, & Sasanti, E. E. (2024). Payroll accounting information system and its impact on internal control of manpower and transmigration office in Central Lombok Regency. International Journal of Business and Applied Economics, 3(2), 211–222.
Notoatmodjo, S. (2018). Metodologi penelitian kesehatan (Revisi edisi ke-5). Jakarta: Rineka Cipta.
Pedo, L. M. A., Dince, M. N., & Sanga, K. P. (2023). Pengaruh Teknologi Informasi, Sistem Pengendalian Internal Dan Struktur Organisasi Terhadap Efektivitas Sistem Informasi Akuntansi Pada KSP Kopdit Sube Huter.
Pera, M. P. D., Rengga, A., & da Silva, Y. O. (2025). Pengaruh Kompetensi Sumber Daya Manusia Dan Motivasi Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Kearsipan Dan Perpustakaan Kabupaten Sikka. Jurnal Projemen UNIPA, 12(2), 1-10.
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). (2008).
Putrawan, H. (2023). The effect of awards, payroll, and performance allowances in internal control: Case study South Sumatra Provincial Government. Jurnal Indonesia Sosial Teknologi.
Pedoman Penulisan Laporan Magang, 2025.
Purba, D. H. (2018). Sistem akuntansi penggajian. Medan: Madenatera.
Putrawan, H. (2023). The effect of awards, payroll, and performance allowances in internal control (case study: South Sumatra Provincial Government). Jurnal Indonesia Sosial Teknologi, 4(8), 1071–1085.
Sugiyono. (2018). Metode penelitian kuantitatif, kualit
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Projemen UNIPA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
