Literature Review: Analyzing the Effectiveness of Payroll Accounting Information Systems in an Effort to Improve the Company's Internal Control

Abstract

This study aims to analyze the effectiveness of the payroll accounting information system in improving the company's internal control. The main focus is how the system can minimize errors, improve payroll accuracy, and prevent fraud in the wage payment process. The method used is a literature study with a qualitative approach. Data were obtained from 10 scientific articles for the period 2017-2023 that discuss the implementation of payroll accounting information systems in various companies in Indonesia. The study results show that most companies have implemented payroll accounting information systems effectively, especially those that have utilized digital technology and implemented structured procedures. However, there are still some companies that face obstacles such as the lack of digitization, duplication of functions, and the absence of integration between the attendance and payroll systems. These findings confirm the importance of system integration, separation of functions, and digitalization in supporting the effectiveness of payroll systems and strengthening the company's internal control.