Liza Mutia
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analysis of the Effectiveness of the Employee Payroll Accounting Information System at the PTPN II Sei Semayang Central Workshop Liza Mutia; Fauzi Arif Lubis; Laylan Syafina
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.508

Abstract

In this study, there are still weaknesses in the supervision of recording overtime hours which can result in potential fraud in the calculation of employee working hours. This research uses qualitative research methods with data collection techniques including interviews, observation and document analysis. The results of the research Payroll Accounting Information System at PTPN II Sei Semayang central workshop are in accordance with PSAK No. 24. The payroll accounting information system is considered adequate in supporting the company's internal management.