Analisis Sistem Informasi Akuntansi Penggajian pada PT Perkebunan Nusantara IV

Abstract

Employee Payroll Accounting Information System is a system designed to assist companies in managing employee payroll efficiently and accurately. This system integrates various data and processes related to payroll. The purpose of this study is to analyze and determine the implementation of an effective and efficient payroll accounting information system at PT Perkebunan Nusantara IV. The research method used is descriptive qualitative. Data sources in this case are primary data and secondary data. Data collection techniques in this study used interviews, observation, and literature study. Research results The results of research at PT Perkebunan Nusantara IV concluded that the implementation of the accounting information system for payroll was effective and efficient. This is evidenced by the payroll accounting information system which is already done in a computerized system. Functions, documents, accounting records, network procedures are good according to the supporting theory. The company's internal control is also said to be good because there has been a segregation of duties in each section, this helps prevent conflicts of interest and minimizes the risk of abuse or errors in the payroll process.