ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGGAJIAN PEGAWAI PADA KANTOR KEJAKSAAN NEGERI SINGKAWANG

Abstract

The aim of this research is to determine the employee payroll accounting information system and internal control over payroll activities at the singkawang state prosecutor's office. This research uses a descriptive method in the form of a case study, and the data obtained is primary and secondary data. Data collection techniques include interviews, observation and documentation. This research focuses on payroll activities and internal control, which can be said to be quite good at the singkawang state prosecutor's office. The employee payroll process, especially the activity of making pay slips at the singkawang state prosecutor's office, has not been effective. The payroll system carried out by the singkawang state prosecutor's office has been carried out according to procedures.