Sistem Informasi Akuntansi Penggajian Dalam Perspektif Ekonomi Islam pada Dinas Perindustrian dan Perdagangan Kabupaten Langkat

Abstract

The payroll accounting information system is a function, record document, which is used for the benefit of cost of products and the provision of information to monitor labor costs. The purpose of this research is to find out the accounting information system that has been implemented by the Department of Trade and Industry of Langkat the accounting information system that has been implemented by the agency is in accordance with an Islamic economic perspective. The analytical tool used in this study was a flowchart through drawing procedures. The data collection method used interviews and documentation. The data analysis technique used was descriptive qualitative analysis technique, which is an analytical method by first conducting interviews and then collecting data. , classifying and interpreting data so as to provide a clear, directed and comprehensive picture of the problem under study. The results of the study indicate that the application of the payroll accounting information system for the Department of Trade and Industry of Langkat Regency is still not effective. This is indicated by the absence of segregation of duties between those who input salary data and those who process salary data.

Keywords: Payroll Accounting Information System, Islamic economics, Flowchart.