Abstract :
Ajeng Aulia Mursidah (1630611082) Muhammadiyah University, Sukabumi. Payroll and Wage Accounting Information System Analysis (Thesis Advisor Gatot Wahyu Nugroho, M.Ak., CA and Elan Eriswanto, SE.MM).
This study aims to determine and explain the application of payroll and wage accounting information systems at PT. Pratama Abadi Industri Sukabumi (JX). This research uses a qualitative method with a descriptive approach. Data is processed and obtained through observation, interview process and documentation. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. The sources in this research are managers, employees and administration.
Based on the results of research that the Payroll and Wage System of PT. Pratama Abadi Industri Sukabumi (JX) in its application is already good because in this company already uses a computerized system. Some functions and parts are carried out by one different department. Documents used in the remuneration and remuneration system still have discrepancies because in this company already using a computerized system, the procedure in the payroll and remuneration system is done well, it can be seen from several payroll and wage procedures that are appropriate and regular. records that are used in the remuneration and remuneration system are still incompatible, internal controls related to the payroll and remuneration processes are good, it can be seen that some activities, especially in remuneration and remuneration are carried out by several different parts and responsibilities.