Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember

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Published: Jun 20, 2024
Keywords:
Payroll Accounting Information System, Cash Management System, Internal Control

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Ronaldo Liputo
Institut Teknologi dan Sains Mandala, Indonesia
Mainatul Ilmi
Institut Teknologi dan Sains Mandala, Indonesia
Nurshadrina Kartika Sari
Institut Teknologi dan Sains Mandala, Indonesia

Abstract

This research was conducted to analyze implementation Cash Management System (CMS) in supporting internal control of the payroll system at CV. XYZ. This research uses a descriptive qualitative method with a case study approach. This research uses in-depth interviews with each informant. The research results show that the implementation of the payroll accounting information system at CV. XYZ by using the application Cash Management System (CMS) has been implemented quite well because the company has implemented it in accordance with the components of Committee of  Sponsoring Organization of the Treatway Commission or COSO. And with the CMS application, the distribution or distribution of employee salaries becomes very efficient because there are features real time transaction where authorization can be done anywhere and at any time.

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How to Cite
Liputo, R., Ilmi, M., & Sari, N. K. (2024). Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember. ARTOKULO : Journal of Accounting, Economic and Management, 1(2), 121-127. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/88
Issue
Vol. 1 No. 2 (2024): May - August 2024
Section
Articles

How to Cite

Liputo, R., Ilmi, M., & Sari, N. K. (2024). Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember. ARTOKULO : Journal of Accounting, Economic and Management, 1(2), 121-127. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/88

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