ANALISIS SISTEM INFORMASI AKUNTANSI SISTEM PENGGAJIAN (PAYROLL SYSTEM) PADA PT. PLN (PERSERO) AREA PELAYANAN DAN JARINGAN (APJ) PAMEKASAN
Payroll is a complicated problem and influenced the employee’s performance. That’s why if payroll process could be run well, so PT. PLN (Persero) APJ Pamekasan should have accounting information system as the company needed. If the accounting information system fit with the company’s need, that’s mean that the payroll process of PT. PLN (Persero) APJ Pamekasan was well and the company shouldn’t be worried about conflict caused by salary. The research aimed to analyze accounting information system applied by PT. PLN (Persero) APJ Pamekasan, to test whether the accounting information system applied by PT. PLN (Persero) APJ Pamekasan has been effective and efficiend and giving the advise for effective and efficient accounting information system. Data analysis technique used in this research was qualitative analysis by analyzing the components of payroll process information system PT. PLN (Persero) APJ Pamekasan, analyzing employee payroll system application at PT. PLN (Persero) APJ Pamekasan, analyzing accounting information system to the payroll system at PT. PLN (Persero) APJ Pamekasan, also analyzing payroll system flowchart. Accounting information system used by PT. PLN (Persero) APJ Pamekasan to decide the amount of employee payment. They were education, position, and work-length. PT. PLN (Persero) APJ Pamekasan didn’t consider the employee payment list as one consideration in deciding employee payment, so that it would decrease the employee discipline in using work-time. After above analysis and seeing accounting information system, the payroll system used by PT. PLN (Persero) APJ Pamekasan could be said not well.
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