PT. MANDIRI QUARANTINE has a payroll system as follows: In the production department, every employee records his daily working hours through the Machine Time Card that prints the Entry and Exit Hours which are in the entrance area of the factory area. Employees will insert their time card into the machine and after the card is out it will be printed the clock when they enter, and on the way home do it again for time comes out of the office. The supervisor in charge will oversee the recording process and every week will send all these cards to the Payroll Department. With using the departmental computer, the officer enters the data on the time card and prepare a salary slip document. This process will automatically update the Payroll Digital Records Employees. The clerk files the Time Card and sends the Salary Slip Document The employee is sent to the supervisor for review and distribution to each employee. Officer Payroll also prepares a Salary List and submits it to the Department of Accounts Payable, General Ledger and the rest is archived. After receiving the Salary List, the Accounts Payable officer manually make a list of employee accounts and transfer slips to be sent to the bank for processing transfer funds. The Salary List is filed with a copy of the transfer slip sent back by Bank after the transfer is complete. By using the payroll, the General Ledger uses his computer to post them to the Ledger. Then the officer will save the List The salary.

Make an analysis related to the application of internal control based on a. Control activities, namely: transaction authorization, separation of duties, supervision, notes accounting, access control, and independent verification.