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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal EMT KITA SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Sains dan Teknologi Ilomata International Journal of Management LAN TABUR: Jurnal Ekonomi Syari’ah BASKARA: Journal of Business and Entrepreneurship EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Media Informatika International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Journal of Social Commerce Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Amkop Management Accounting Review (AMAR) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Harahap, Rahmat Daim
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Journal : LAN TABUR: Jurnal Ekonomi Syari’ah

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Analisis Sistem Informasi Akuntansi Penggajian Dalam Mendukung Pengendalian Intern Pada PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan Panjaitan, Latifah Hanum Br; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
LAN TABUR : Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): September
Publisher : Lembaga Pusat Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lantabur.2023.5.1.113-127

Abstract

This research aims to determine the payroll accounting information system in supporting internal control at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan, whether the payroll accounting information system is in accordance with theory in its implementation and whether it supports internal control , as well as solutions to resolve problems that cause the payroll accounting information system to not support internal control. The data collection techniques used in this research were observation, interviews and documentation. The subjects in this research were 4 people who were employees at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan is the Manager of the company PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek. Songsonan District. Asahan, Personnel section of the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan District. Asahan, Payroll Accounting section of the company PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan, and the Finance section of the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek. Songsonan District. Sharpening. This research uses a descriptive method with a qualitative approach. The results of this research show that the payroll accounting information system at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan has used a computerized system but it has not supported internal control because it is not in accordance with theory, including the lack of functions used, documents used and accounting records used, and the lack of an adequate authorization system for implementing healthy practices in the elements contained in internal control.
Co-Authors ,., yusrizal ADITYA NUGRAHA Agung Nugraha Albani Nst , M. Syukri Ananti, Aurensia Andri Soemitra Andriani, Atika Anggraini, Tessa Anggriani, Erni Apriliani, Nurhalimah Aqwa Naser Daulay Arifin Fauzi Lubis Atmaja, Ardi Azhari, Dhea Maura Batubara, Soraya Alyya Syam Bi Rahmani, Nur Ahmadi Br Tarigan, Emi Yani Teta Dalimunthe, Fitriyani Daulay, Aisy Salwa Dhalimunthe, Ahmad Amin Dharma, Budi Endang Kurniawati, Endang H, Masliannur. Hafiza, Dara Hafnifa, Chairin Hakim, Ahkamil Harahap, Agung Setiawan Harahap, Hasyim Thahara Harahap, Muhammad Ikhsan Hasibuan, Fauzan Fahmi Hasibuan, Hamidah Rohimah Hasibuan, Patimah Hendra Harmain Imsar Imsar, Imsar Indahsari, Lily Nur Isna Fauziah, Isna Julita Julita Laylan Syafina Lubis, Nadratul Hasanah M. Ridwan Mahvi, Muhammad Rizky Makarim, Naylatussalwa Marhamah, Adelia Marliana Marliana, Marliana Marliyah Marliyah, Marliyah Mawadda, Shinta Metuah, Marpirah Mufti, Muhammad Ikhsan Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Mulyani, Seri Munthe, Yuli Noviah Nasution, Anisah Salsabila Nasution, Dini Andriani Nasution, Ferdi Dermawan Nasution, Juliana Nasution, Rahmad Mulia Tama Nurbaiti Nurbaiti Nurhudiani, Bella Nuri Aslami Nurul Jannah Padlan, Rizky Panjaitan, Latifah Hanum Br Purba, Ice Rahwani Putri, Andini Eka Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadani, Feni Ramadhani, Hafiz Aryo Ramadhani, Nabila Ramadhani, Sri Ripaldo Hasibuan, Muhammad Rezki Rokan, Mustafa Kamal Sabrinasyah, Ajengesti Latifah Sani, Sri Aderafika Sardini, Syafira Sari, Riski Ardila Siregar, Khairunnisa Siregar, Rizky Ananda Dafitra Siregar, Wardah Hinayah sri sudiarti Sugianto Sugianto Suwarni Suwarni Syari, Meilya Evita Tinambunan, Siti May Sarah Tuti Anggraini Wahyu Syarvina Wardani, Aisyatul Windari, Fitri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuditia, Oppi Yolanda Yunni, Yunni Zainarti Zainarti Zuhrinal M. Nawawi Zulfarahmi, Zulfarahmi