ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI PADA KANTOR KEPALA DESA GERINGGING BARU

Abstract

This research aims to analyze the Employee Payroll Accounting Information System at the Geringging Baru Village Head's Office. The type of research carried out was qualitative descriptive research. The data used are primary and secondary data, primary data is data obtained by conducting interviews with three employees of the Geringging Baru Village Head's Office, namely Administration, Treasurer and School Principal. Secondary data is in the form of supporting data such as a brief history and organizational structure of the Geringging Baru Village Head's Office. Data collection was carried out by comparing the payroll accounting information system at the Geringging Baru Village Head's Office with Mulyadi's theory. The research results show that the payroll accounting information system at the Geringging Baru Village Head's Office is in accordance with Mulyadi's theory.

Details of the elements of the payroll accounting information system at the Geringging Baru Village Office: Information Required. At the Geringging Baru Village Head's Office, the information required in the payroll accounting system is in accordance with Mulyadi's theory. The documents used in the payroll accounting information system at the Geringging Baru Village Head's Office are in accordance with Mulyadi's theory. Accounting records used Accounting records used in the payroll accounting information system at the Geringging Baru Village Head's Office are not in accordance with Mulyadi's theory. The functions related to the payroll accounting information system at the Geringging Baru Village Head's Office are in accordance with Mulyadi's theory. The network of procedures that form the system used in the payroll accounting information system at Geringging Baru Village Head's Office is in accordance with Mulyadi's theory. The internal control elements in the payroll accounting information system at MI Baiturrahman Teluk Kuantan are not in accordance with Mulyadi's theory.