ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIANDAN PENGUPAHAN PADA KOPERASI TKBM KARYA KALTIM BONTANG

Abstract             The accounting system is a key component that can support business activities. The accounting system consists of several subsystems, one of which is the payroll and wages information system. The payroll information system plays an important role in the company and is directly connected to the workers employed in the company or organization.             Payroll and wage accounting information system is an internal control tool to minimize fraudulent actions that may occur and harm the company. The purpose of this research is to provide an overview of whether the payroll accounting system implemented at the TKBM Karya Kaltim Bontang Cooperative is effective.     Keywords :SIA, SPP, SIAPP