ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI SUMATERA UTARA

Abstract

In compliance with applicable legislation, salary provision must be supported by evidence in the form of paperwork and other records. Several factors must be considered when determining wage to ensure that the pay is commensurate with the work performed by employees, such as attendance lists, so that employees are more encouraged to adhere to attendance policies. In this situation, the payroll accounting information system makes it easier for accountants to complete computations and keep track of everything relevant to payroll transactions. This payroll information system, on the other hand, can lead to data entry errors. If you enter the erroneous account number, especially while distributing salaries, the money could end up in someone else's account, resulting in significant losses. This study was carried out at the North Sumatra Province's Department of Communication and Information (Diskominfo). By performing direct observations and interviews with numerous employees, this study takes a descriptive qualitative method. The findings of this study show that the payroll system is still ineffective since it does not consider employee attendance hours when calculating employee salary. It would be preferable if attendance hours were factored into salary calculations, as this would encourage employees to be more punctual.