ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI PADA MI BAITURRAHMAN TELUK KUANTAN

Abstract

This research aims to analyze the payroll accounting information system of MI Baiturrahman Teluk Kuantan. Type of the research is qualitative descriptive study. The data used are primary and secondary data, primary data is data obtained by conducting interviews with two employees of MI Baiturrahman Teluk Kuantan, namely the treasurer and head of the madrasah. Secondary data in the form of supporting data such as brief history and organizational structure of MI Baiturrahman Teluk Kuantan. The analysis is done by comparing the payroll accounting information system with mulyadi theory. The results showed that the payroll accounting information system at MI Baiturrahman Teluk Kuantan was in accordance with Mulyadi theory. Detail of the elements of the payroll accounting information system at MI Baiturrahman Teluk Kuantan: informasion required by management in the payroll accounting information system in accordance with Mulyadi’s theory, the documents used in the payroll accounting information system at MI Baiturrahman Teluk Kuantan are in accordance with Mulyadi’s theory, the accounting records used in the payroll accounting information system at MI Baiturrahman Teluk Kuantan are not in accordance with Mulyadi’s theory, related functions in the payroll accounting information system at MI Baiturrahman Teluk Kuantan in accordance with Mulyadi’s theory, the network of prosedures that make up the system used in the payroll accounting information system at MI Baiturrahman Teluk Kuantan in accordance with Mulyadi’s theory, elements of internal control in the payroll accounting information system at MI Baiturrahman Teluk Kuantan does not match Mulyadi’s theory.