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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Azizah, Fika Umi
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Economics, Econometrics & Finance Education Social Sciences

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ANALISIS AKUNTANSI PENGGAJIAN BERBASIS SISTEM INFORMASI AKUNTANSI PADA MIE DJW DI BLITAR Azizah, Fika Umi; Wahyudi, Arif
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7717

Abstract

This Study Analyzes The Payroll System Implemented At Mie Djw, A Micro, Small, and Medium Enterprise (Msme), and Examines Its Role In Supporting Transparency and Accountability In Business Management. The Research Uses A Qualitative Approach With A Case Study Method. Data Were Collected Through Direct Observation Of The Payroll Process, Interviews With Management and Employees, and Examination Of Supporting Documents Such As Attendance Records and Payroll Slips. The Results Show That The Payroll System Applies The Basic Elements Of An Accounting Information System, Including Attendance Data As Input, Wage Calculation As The Process, and Salary Payments and Payroll Slips As Output. The Use Of A Fingerprint-Based Attendance System Improves Recording Accuracy, While The Owner’s Involvement In Payroll Validation Strengthens Accountability. The Provision Of Payroll Slips and Informal Clarification Mechanisms Also Supports Transparency. However, The Absence Of Standardized Written Procedures and Formal Documentation Limits The Audit Trail. This Study Demonstrates That A Simple Payroll System Can Function Effectively In An Msme, But Requires Procedural Improvements To Ensure Long-Term Accountability.
Co-Authors Arif Wahyudi