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

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.