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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Sinta Sintia Dewi
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Economics, Econometrics & Finance

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THE EFFECT OF PAYROLL ACCOUNTING INFORMATION SYSTEMS AND CASH EXPENDITURES ON INTERNAL CONTROL SYSTEMS IN BAPAS KELAS 1 BANDUNG Sinta Sintia Dewi; Dwi Oktaviani Ranggita; Perwito; Santy Christinawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.966 KB) | DOI: 10.32670/fairvalue.v4i5.916

Abstract

This study aims to determine how much influence Salary Accounting InformationSystem and Cash Expenditure Accounting Information System on Internal ControlSystem. This study uses a type of quantitative research with primary data throughquestionnaires distributed to 40 respondents. This study shows that the Class 1Bandung Penitentiary has utilized Information Technology well to minimize therisk of fraud in terms of payroll and cash-out systems. The results of this studyindicate that the Salary Accounting Information System and Cash ExpenditureAccounting Information System have a significant effect on the Internal ControlSystem, which means that every effort made to increase the effectiveness of theSalary Accounting Information System and Cash Expenditure AccountingInformation System is can increase the effectiveness of the Control System.internals.
Co-Authors Dwi Oktaviani Ranggita Perwito, Perwito Santy Christinawati