PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI PENGGAJIAN PADA BADAN USAHA MILIK DESA (BUMDES) DI BANGKUYUNG BERKAH MANDIRI PANDEGLANG

Abstract

The Payroll Information System is the entire procedure and technique used to collect data and process it so that it becomes information material for interested parties so that it can meet payroll needs effectively. A well-managed payroll accounting system can have a positive impact on every activity of business partners, especially employees who receive salaries. The salary received by each employee is compensation for what has been provided to business partners. In the Community Service activities of the mentoring partners at BUMDES Bangkuyung Berkah Mandiri, from the beginning of the BUMDes establishment the payroll system was still manual and not based on generally accepted standards. So, through assistance in implementing this payroll information system, the author is able to find out the problems experienced by business partners and help in resolving these problems. The author provides an understanding of the payroll system and creates a payroll application to help business partners in paying employees. From the results of the assistance, BUMDes Bangkuyung Berkah Mandiri showed that BUMDes Bangkuyung Berkah Mandiri has implemented a payroll system which should be in accordance with accounting principles