<![CDATA[This study aims to analyze the implementation of the payroll Accounting Information System (AIS) and the effectiveness of internal controls at PT Sumber Jaya Nusaindah Coy Kebun Kota Tengah. This study employed a qualitative descriptive approach, with data obtained through observation, interviews, documentation review, and a literature study. Research informants, selected using purposive sampling, included personnel from the HR, finance, and accounting departments, as well as employees involved in the payroll process. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity examined through source and technique triangulation. The results indicate that the payroll AIS has been implemented reasonably well, encompassing attendance recording, payroll preparation, authorization, payment, and accounting entries. Internal controls are further supported by the segregation of duties, document authorization, attendance verification, bank transfer payments, and document archiving. However, attendance recapitulation is still performed manually, creating a potential risk of error. It is concluded that the payroll system effectively supports internal controls. The company is advised to enhance the integration of computer-based systems to improve efficiency and accuracy.]]>
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