Analisis Sistem Informasi Akuntansi Penggajian Dalam Mendukung Pengendalian Intern pada PT. Perkebunan Nusantara III Kebun Bandar Selamat

Abstract

This study aims to determine how the payroll accounting information system  supports internal control at  PT. Perkebunan Nusantara III Kebun Bandar Selamat. This type of research is descriptive qualitative research. The data sources in this case are primary data and secondary data. Data collection technique in this study using interviews,observation and documentation. The results of this study indicate that the payroll accounting information system used by PT. Perkebunan Nusantara III Kebun Bandar Selamat is good and adequate in supporting management to carry out internal control of the company. This is said to be good because the company provides positions to employees with various levels of education and abilities of each employee. There is a separation of the duties and responsibilities of employees in handling of employees in handing the employee payroll process. However, there are still errors in recording employee time which cause the system to not properly. And Finally the internal control in the payroll accounting information system is in accordance with the procedures established by the company.

Keywords : Payroll,Accounting,Information,System, Internal Control.