| dc.description.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. | en_US |
