Skripsi
PROSEDUR PENGGAJIAN PEGAWAI PADA BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL/BKKBN PROVINSI SUMATERA SELATAN
The employee payroll process is one of the most critical financial management activities in a government institution. This report aims to examine the payroll mechanism and the parties involved in its impelementation at the Representative Office of BKKBN South Sumatra Province. Data collection was carried out through direct observation for two months, from January 12 to March 12, at the Legal and Personnel Division. Based on the the observation result, it was found that the payroll process has been conducted in accordance with established standard procedures, encompassing fifteen systematically arranged stages involving seven executing parties, supported by the use of the GPP Application, Centralized Work Unit Payroll Application, and SAKTI Application, alongside an internal control mechanism in the form of division of duties and multilevel verification. It can therefore be concluded that payroll management at this institution has been carried out in orderly, transparent, and accountable manner in compliance with applicable regulations. Keywords: Payroll Procedure, BKKBN, SOP, Accounting Informatioon System, Internal Control.
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