SISTEM AKUNTANSI PENGGAJIAN APARATUR SIPIL NEGARA PADA DINAS PERHUBUNGAN KABUPATEN POLEWALI MANDAR

Abstract

This research aims to find out the payroll accounting system at the Transportation Office of Polewali Mandar District. Data collection techniques used were observation, interview, documentation, and literature study. The data analysis technique was qualitative. The results of this research indicate that the payroll accounting system at Transportation Office of Polewali Mandar District was not in accordance with the existing payroll accounting system because it still used manual attendance list. The researcher considers that the function of the payroll list maker must be separated from the financial function so that there is no error in verifying the salary list of employees so as to avoid things that are not wanted at the Transportation Office of Polewali Mandar District.