ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PT. LEMBAH SAWIT SUBUR BIGUNG BARU DI KABUPATEN KUTAI BARAT

Abstract

This study aims to determine and analyze the implementation of the Payroll Accounting System at PT. Bigung Baru Subur Palm Oil Valley in West Kutai Regency and compare it with the accounting system according to Mulyadi's theory.

The theory that underlies this research is the accounting information system especially about the payroll accounting system.

The results of this study indicate that the employee payroll system at PT. New Bigung Fertile Palm Oil Valley seen from the documents used, accounting records used, related functions, and the network of procedures that make up the payroll system used and flowcharts are included in the fairly appropriate category with the theory of the payroll accounting system according to Mulyadi.