Efektivitas Sistem Informasi Akuntansi Penggajian pada PT Pabrik Gula Camming Kabupaten Bone

Abstract

This research focused on evaluating the effectiveness of the payroll accounting information system at a manufacturing company, PT Pabrik Gula Camming, located in Bone Regency. This study aimed to assess the extent to which the implemented system was able to support the payroll process accurately, efficiently, and reliably, supporting the company's internal control. The method used was a descriptive qualitative approach, meaning the researcher did not use statistical calculations but instead conducted an in-depth analysis of the system's current state through observation, interviews, and documentation. This approach enabled the researcher to comprehensively understand how the payroll system operated in practice and identify weaknesses that might not have been apparent through quantitative data. The results showed that the company had used a technology-based system, namely SAP (System Application and Product in Data Processing), known as an integrated system. Implementation of this system provided benefits in the form of increased payroll process efficiency, minimized calculation errors, and accelerated data processing because all information was connected within a single system. However, the effectiveness of the system was not fully optimal. This was due to persistent weaknesses in internal control aspects, particularly related to the segregation of duties. It was discovered that human resources (HR) departments were underperforming, potentially leading to fraud, such as manipulation of payroll data or the creation of inaccurate payrolls. Furthermore, the payslip distribution procedure was also substandard, as they were not given directly to employees upon payment, reducing the system's transparency and accountability.