ANALYSIS IMPLEMENTATION OF PAYROLL ACCOUNTING INFORMATION SYSTEM AT SEDATI DISTRICT OFFICE SIDOARJO REGENCY

Melisa Harliana Kusuma Putri¹*, Nurhayati²

Abstract

(Purpose) This study aims to analyze the implementation of the payroll accounting information system at the Sedati District Office, Sidoarjo Regency. The study is motivated by recurring issues in payroll management, including overpayment errors due to outdated employee data and the lack of automatic updates in the SIM GAJI system. (Methods) The research uses a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving six informants, including the sub-section head of planning and finance, treasurer, payroll administrator, and administrative staff. The data were analyzed using data reduction, data display, and conclusion drawing. (Results) The findings show that the implementation of the SIM GAJI payroll information system has generally improved payroll accuracy and processing speed. However, it also faces challenges related to system limitations, lack of regular data updates, and overlapping job roles. These factors hinder optimal implementation. (Implications) The results underscore the importance of continuous system improvement, enhanced coordination between departments, and stronger internal controls to ensure effective payroll management. The study is expected to provide practical insights for government institutions seeking to improve the implementation of accounting information systems, particularly in payroll processes.