ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI

Abstract

 This study aims to determine the application of employee payroll accounting information systems at the Regional Financial and Asset Management Agency of Kuantan Singingi Regency. The research method used is descriptive method. The data of this study are primary data and secondary data. Data collection techniques used are documentation, interviews, and observation. The data analysis technique used is by comparing the employee payroll accounting information system at the BPKAD in Kuantan Singingi Regency with the Republic of Indonesia Minister of Home Affairs

Regulation Number 64 of 2013 concerning the Application of Accrual-Based Government Accounting Standards to Local Governments and conducting comparative payroll system analysis on BPKAD.

 The results of it shows that the Employee Payroll Accounting Information System Implementation conducted by BPKAD is not in accordance with Permendagri No.64 of 2013. because there were several problems encountered regarding the completeness of the related functions and the accounting records used. However, from the findings of the employee payroll accounting information system on BPKAD it has been running effectively.