ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI PADA SDN 019 AIR HITAM PANGEAN

Abstract

This study aims to analyze the Employee Payroll Accounting Information System at SDN 019 Air Hitam Pangean. This type of research is a qualitative descriptive research. The data used are primary and secondary data, primary data is data obtained by conducting interviews with three employees of SDN 019 Air Hitam Pangean, namely Administration, Treasurer and Principal. Secondary data is in the form of supporting data such as a brief history and organizational structure of SDN 019 Air Hitam Pangean. Data collection was carried out by comparing the payroll accounting information system at SDN 019 Air Hitam Pangean with Mulyadi's theory. The results of the study show that the payroll accounting information system at SDN 019 Air Hitam Pangean is in accordance with Mulyadi's theory.

Details of the elements of the payroll accounting information system at SDN 019 Air Hitam Pangean: information needed by management in the payroll accounting information system according to Mulyadi's theory, documents used in the payroll accounting information system at SDN 019 Air Hitam Pangean according to Mulyadi's theory, the accounting records used in the payroll accounting information system at SDN 019 Air Hitam Pangean are not in accordance with Mulyadi's theory, the functions involved in the excavation accounting information system at SDN 019 Air Hitam Pangean are in accordance with Mulyadi's theory, the procedure network that forms the system used in the payroll accounting information system at SDN 019 Air Hitam Pangean in accordance with Mulyadi's theory of, the element of internal control in the payroll accounting information system at SDN 019 Air Hitam Pangean is in accordance with Mulyadi's theory of.