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Journal : Balance : Jurnal Akuntansi dan Manajemen

Analisis Sistem Akuntansi Penggajian Pegawai Negeri Sipil Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Langkat Prisna, Nila Dera; Kusmilawaty, Kusmilawaty
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.703 KB) | DOI: 10.59086/jam.v1i1.3

Abstract

The Department of Population and Civil Registration of Langkat Regency is a government agency engaged in population administration and civil registration services. In carrying out their duties, Civil Servants receive a salary for their performance. Matters that include the payroll accounting system are related to employee payroll issues. The method used in this research is descriptive qualitative method where this method only focuses on the civil servant payroll accounting system at Disdukcatpil Langkat Regency. The results in this study show that the payroll accounting system at Disdukcatpil Langkat Regency is good, salary payments are paid regularly every month in accordance with the basic salary obtained along with allowances and deductions. The scale used is a double scale whose salary system is determined not only on the basis of rank but on the results of the work he does and his job responsibilities