ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN (Studi Kasus Pada Akademi Kebidanan Muhammadiyah Kotawaringin Timur)

This research aims to determine the application of payroll accounting information systems at Akademi Kebidanan Muhammadiyah Kotawaringin Timur. The object of this research is Akademi Kebidanan Muhammadiyah Kotawaringin Timur. This research used qualitative approaches with descriptive method. Data collection techniques used are interviews and documentation. The data analysis technique used is input, output, and process analysis. The results showed that the application of the payroll accounting information system at Akademi Kebidanan Muhammadiyah Kotawaringin Timur was running properly even though payroll was still done manually and not yet computerized. It was also found in these places that there were multiple assignments, incomplete documents, and a weak authorization system