Pendampingan Perancangan Siklus Penggajian Pada UD Sinar Baru

Abstrak

Payroll is an important thing as a form of remuneration for the company to its employees. The community service location is at UD Sinar Baru in Ambon, Maluku. This community service uses descriptive qualitative research using primary data and secondary data. The community service subjects consisted of three resource persons, namely the business owner and two employees. Data was collected through interviews, observation, and documentation. The results of the study indicate that the payroll process in the UD Sinar Baru uses a manual system, this can lead to potential fraud or negligence at the stage of attendance and submission of employee salaries. In conclusion, the design of a payroll accounting information system at UD Sinar Baru is in accordance with accounting theory in general.