Abstract :
This research focuses on Payroll Accounting System in Rumah Sakit Pertamina Jaya (RSPJ).The purpose of this research is to determine payroll accounting system and the influence of accounting system on the effectiveness and efficiency in the activities of the payroll in RSPJ
The method that use in this study is qualitative analitical description.Qualitative analitical description is used to analyze payroll accounting system in RSPJ Collection data in this research using observation, interview,questionnaireand library research.
The result of this research showed that the payroll accounting system in RSPJ is similar with existing theory. Rumah Sakit Peertamina Jaya has sisem computer based accounting information with the use of Linux software and SAP and is supported by the payroll procedures effectively and efficiently. Systems and procedures havemet the criteria for internal contro, both in terms of structure the system of authorization and recording systems
Keywords:Payroll accounting information system, internal control, computer-based systems