Payroll Accounting Information System and its Impact on Internal Control of Manpower and Transmigration Office in Central Lombok Regency

Nur'aida; Elin Erlina  Sasanti

doi:10.55927/ijbae.v3i2.8125

Authors

Nur'aida Universitas Mataram
Elin Erlina Sasanti University of Mataram

DOI:

https://doi.org/10.55927/ijbae.v3i2.8125

Keywords:

Internal Control, Payroll, Accounting Information System

Abstract

One of the roles of accounting information systems is for internal control procedures. Internal control is the process of controlling and motivating employees by management to achieve goals. This study aims to determine the implementation of the payroll accounting information system and its impact on internal control of Manpower and Transmigration Office in Central Lombok Regency. The type of research used is qualitative research through field research. Data is obtained through observation, interviews, and documentation. The results showed that the payroll cycle was implemented using Regional Government Information System (SIPD). The results also showed that the payroll accounting information system has been in accordance with the provisions. However, the internal control system of the payroll cycle was still not good. Therefore, it can be said that internal control was still not good in general.

Downloads

Download data is not yet available.

References

Andriani, J., Sasanti, E. E., & Mariadi, Y. (2023). Analysis of Management and Internal Control of Receivables of PT Meka Asia Properti. Jurnal Risma, 3(1), 163–174.

Fajarsari, I. M., & Dini, M. (2022). Internal Control Analysis of Payroll System Using the COSO Approach at CV XYZ. JAB, 8(01), 1–9.

Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning Government Internal Control System, (2008).

Haryadi, T., & Triyanto, E. (2021). Analysis of the Internal Control System in the Employee Payroll System (case study at CV Surya Jaya Abadi). Jurnal Paradigma Ekonomika, 16(2), 323–334.

Indrasti, D. M., & Sulistyawati, A. I. (2021). Implementation of Payroll Accounting Information System in Supporting Internal Control Effectiveness. SOLUSI: Jurnal Ilmiah Bidang Ilmu Ekonomi, 19(2), 65–79.

Jones, J., Karamoy, H., & Pangerapan, S. (2020). Analysis of Payroll Accounting System in order to Improve Internal Control at PT. Sarana Sulut Ventura. Going Concern : Jurnal Riset Akuntansi, 15(3), 456–464.

Nusa, S. A. P., Lambey, R., & Kapojos, P. (2023). Analysis of Internal Control to Account Receivable Service at PT. Bosowa Berlian Motor Manado. International Journal of Business and Applied Economics, 2(4), 705–720. https://doi.org/10.55927/ijbae.v2i4.5421

Rejeqi, S. T., Farkhan, S. A., Kristiyanti, L., & Sumadi. (2023). Payroll Accounting Information System in Supporting the Effectiveness of Payroll Internal Control at the Boyolali Regency Job Training Center. Seminar Nasional Pariwisata Dan Kewirausahaan (SNPK), 2, 643–650.

Salsabila, P. A. (2022). Employee Payroll Accounting System and Procedure Analysis. Advances in Accounting Research, 1(1), 17–21.

Silalahi, M. (2019). The Role of Payroll Accounting Information Systems in Supporting the Effectiveness of Payroll Internal Control at the Serdang Bedagai Regency Cooperative and Micro Business Office. Jurnal Akuntansi Dan Keuangan Methodist, 2(2), 175–185.

Ustadi, N., Sardiyo, S., Andrinaldo, A., & Rani, V. D. (2022). Analysis of System and Procedures of Payroll and Wages in Improving the Effectiveness of Internal Control of PT Maju Jang Jaya Lubuklinggau. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 742–746. https://doi.org/10.47065/ekuitas.v3i4.1552

Wulandari, F. A., & Maula, K. A. (2022). Analysis of Payroll Accounting System at the Badan Pusat Statistik (BPS) Bekasi Regency. Jurnal Mirai Management, 7(2), 526–538. https://doi.org/10.37531/mirai.v7i2.2762

Yanti, H., & Mustoffa, A. F. (2022). Analysis of Payroll Accounting Information Systems in the Context of the Effectiveness of Company Internal Control (Case Study at PT Daria Dharma Pratama Air Berau). ASSET: Jurnal Ilmiah Bidang Manajemen Dan Bisnis , 5(1), 56–64. http://journal.umpo.ac.id/index.php/ASSET

Yaqin, F. N., & Yunia, D. (2023). Optimizing Payroll Accounting Information System at West Serang Tax Service Office: A Case Study. Journal of Applied Business, Taxation and Economics Research, 2(3), 329–335. https://doi.org/10.54408/jabter.v2i3.179