ANALYSIS OF ACCOUNTING SYSTEM OF PNS PAYROLL AT DEPARTMENT OF POPULATION AND CIVIL REGISTRATION OF MINAHASA REGENCY
Abstract
A common problem in the payroll system is the delay in payment of employee salaries due to late entry of documents, such as payroll and attendance list. To find out the payroll system for civil servants at the Population and Civil Registration Office of Minahasa Regency. This research is useful to broaden the insight of the accounting system for civil servant payroll, become a reference for further researchers, and serve as a reference for the Population and Civil Registration Office and Manado State University. The method used in this research, using a qualitative descriptive method that describes the data in the form of words. The results show that key functions, such as staffing, timekeeping, payroll generation, accounting, and finance, operate well and are integrated using information technology. The documents used, including the Employee Attendance List (DHP) and Payment Order Letter (SPP), and other letters are in order to ensure transparency and accountability in the payroll process. However, this study recommends the implementation of more advanced digital technology, regular training for staff, and a stricter verification system to improve the efficiency and security of the system. With these measures, it is expected that the payroll accounting system can be more adaptive to the development of needs and technology in the future.
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