EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN UNTUK MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA RUDANG HOTEL & RESORT BERASTAGI

Abstract

The payroll accounting information system is a system built to facilitate the implementation of employee payroll precisely and accurately by using a computer as a tool for the whole or several parts of the payroll process accompanied by control or control over the computerized system. Rudang Hotel and Resort Berastagi is a service company operating in the hospitality sector located in the Berastagi area. This research aims to evaluate the implementation of a payroll accounting information system to improve internal control. This research uses a qualitative approach with descriptive methods. The data sources used are primary data and secondary data. The data collection procedure for this research uses observation, interviews and documentation. From the results of this research, the payroll accounting information system implemented by Rudang Hotel & Resort has been effective in increasing the effectiveness of internal control where there is a separation of duties between the payroll and accounting functions. The payroll payroll function is carried out by the HRD, and reconciled by the accounting function. so that salary calculations are more accurate, the reconciled salary list will be submitted to the General Manager for approval. If it has been approved, the accounting function will record cash disbursements for employee salary payments which have been signed by the General Manager.