Evaluasi Sistem Informasi Akuntansi pada Proses Penggajian dan Pengupahan di PT Cipta Nirmala

Accounting information systems are used to facilitate human work according to accounting needs. This system can be used in the payroll process of a company. This research was conducted to know the strengths and weaknesses and evaluate the accounting information system at PT Cipta Nirmala. This research uses the descriptive qualitative method. The method used to obtain the required data. The data used in this study are primary data and secondary data. Primary data was obtained by conducting interviews and secondary data was obtained by using the media book. The data analysis technique used is to compare theory and practice at PT Cipta Nirmala. The results of this study indicate that there are several functions related to accounting information systems that are different from theory and practice, however, the documents used are by theory so that they can provide reliable information. The researcher made a flowchart for PT Cipta Nirmala. Because in the payroll process there is no flowchart. Keyword: accounting information system, accounting information system in payroll and wages, payroll