ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN TETAP DI PT PERKEBUNAN NUSANTARA IV REGIONAL I KEBUN SISUMUT

This final project entitled Analysis of Accounting Information System for Permanent Employee Payroll at PT Perkebunan Nusantara IV Regional I Kebun Sisumut aims to examine the implementation of the ERP/SAP-based payroll accounting information system, analyze its effectiveness and efficiency, and identify the obstacles encountered in the payroll process for permanent employees. The research method used is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The results show that the payroll accounting information system at Kebun Sisumut has been implemented effectively, efficiently, and in accordance with the payroll accounting information system theory. All supporting documents, functional divisions, and payroll procedures are integrated through SAP, from attendance recording to salary transfers via BNI Direct. The main obstacles are technical in nature, such as lengthy data input processes and potential entry errors, which can be minimized by SAP’s automatic validation features. This study recommends optimizing the integration of digital attendance systems into SAP and conducting periodic system evaluations to improve process efficiency.

Keywords: accounting information system, payroll, permanent employees, ERP, SAP