IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGELUARAN GAJI PT. BUDI ACID JAYA DI BANDAR LAMPUNG

Abstract

ACT
PT. Budi Acid Jaya is a company that manufactures plastic aiming for profit, it means the
company must be able to earn income by spending a minimum and avoid instances of abuse or
mistakes that that could hurt the company.
The method used is the qualitative analysis is to analyze the existing problems associated
with the theory of Accounting Information Systems is devoted to the Internal Control using
comparative analysis. The author compares the Theory of Accounting Information Systems Salaries
According to Agus Maulana Accounting Information Systems Salaries in PT. Budi Acid Jaya.
Based on these two authors analyze the organizational units related to the PT. Budi Acid
Jaya less effective where the task of recording the attendance of employees and create a list of
salaries is held by a part of HR, payroll just made a duplicate and no serial number on the evidence
so it can not cash out on its correctness and accuracy checks, comparing the flowchart Theory
Accounting Information Systems Salaries According to Agus Maulana Accounting Information
Systems Salaries in PT. Budi Acid Jaya in the areas of personnel, finance and accounting of the
current payroll procedures.