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Ardhansyah Putra
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Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747
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INDONESIA
Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Published by Universitas Muslim Nusantara Al Washliyah Medan
ISSN : -     EISSN : 26866064     DOI : https://doi.org/10.32696/jaapi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 111 Documents
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Analisis Sistem Akuntansi Penggajian ASN pada Kantor Camat Medan Johor Iswin Syukur Nasution; Ratna Sari Dewi; Indra Fauzi; M.Rizaldy Wibowo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6483

Abstract

This study aims to analyze the implementation of the payroll accounting system at the Medan Johor District Office, focusing on the system’s effectiveness, the roles of the treasurer, Commitment-Making Officer (PPK), and Budget User Officer (PA), as well as the challenges encountered. A descriptive qualitative approach was employed using interviews, observation, and documentation. The findings reveal that the payroll system utilizes the Regional Government Information System (SIPD) with disbursement through SISKA. The system is considered effective due to the use of non-cash payments and a layered verification mechanism. However, several challenges remain, including payroll delays caused by late disbursement of budget allocation (SPD), data entry errors in attendance and e-performance, and the lack of integration between the attendance system and payroll. The study concludes that while the payroll system is relatively effective, improvements in budget coordination, system integration, and staff training are necessary to enhance accuracy and efficiency.

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