MANAJEMEN
Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)

Implementasi Sistem Akuntansi Penggajian untuk Efektivitas Pengendalian Internal dan Manajemen SDM KSP Bangkit Usaha Mandiri Pamriyan

Sukemi Kamto Sudibyo (Unknown)
Eni Endaryati (Unknown)
Vivi Kumalasari Subroto (Unknown)
Sri Wahyuning (Unknown)
Erlinda Sahda Nurmala (Unknown)



Article Info

Publish Date
19 May 2026

Abstract

This study aims to analyze and implement a payroll management accounting system to improve the effectiveness of internal control and human resource management at KSP Bangkit Usaha Mandiri Pamriyan. The problem faced is that the payroll process is still manual and not yet integrated, potentially leading to recording errors, delays in data processing, and a lack of information transparency. The research method used is Research and Development (R&D), with the stages of problem identification, data collection through interviews, observations, and literature review, system design, validation, and system testing. The results show that the implementation of a payroll management accounting system can improve the efficiency and accuracy of payroll data processing. The system also contributes to strengthening internal control through increased transparency and ease of monitoring. In human resource management, this system helps provide more accurate information as a basis for decision-making regarding employee management. Thus, the implementation of a payroll management accounting system has been proven to improve the effectiveness of internal control and support more optimal human resource management.

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Journal Info

Abbrev

IMK

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Other

Description

MANAJEMEN : Jurnal Ilmiah Manajemen dan Kewirausahaan diterbitkan dua kali setahun, pada bulan Mei dan Oktober oleh LPPM Politeknik Pratama . Jurnal Manajemen bertujuan untuk: 1. Mempromosikan hasil penelitian terbaru tentang Manajemen dan atau Kewirausahaan. 2. Publikasikan hanya hasil penelitian ...