header

Articles

Vol. 1 No. 6 (2026): JULI : MUJAHADAH JURNAL ILMU MULTIDISIPLIN

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENDUKUNG KETEPATAN PEMBAYARAN GAJI DI SMK ISLAM 1 BLITAR

Submitted
July 8, 2026
Published
2026-07-01

Abstract

A payroll accounting information system serves as a strategic component in human resource management, particularly within educational institutions that simultaneously manage diverse employment statuses. This study aims to describe the implementation of the payroll accounting information system at SMK Islam 1 Blitar, identify the factors supporting salary payment accuracy, and formulate concrete and measurable improvement recommendations. A qualitative approach was employed using a case study method covering the period of 2023–2024. Data were collected through in-depth interviews with the school principal, the head of administrative staff, the payroll treasurer, the vice principal for curriculum, and teacher representatives, supplemented by direct observation and document review. Data analysis applied the theoretical framework of Accounting Information Systems, payroll procedures according to Mulyadi, and the salary payment accuracy dimensions proposed by Dessler. The findings reveal that the payroll system operates in a semi-manual manner based on Microsoft Excel spreadsheets, with no direct digital integration to the fingerprint attendance system. The system is operationally supported by six key factors: completeness of personnel data, standardized calculation procedures, utilization of information technology, adequate internal controls, timeliness of payroll preparation and disbursement, and transparency through pay slips. However, the study also identified significant obstacles, including salary payment delays in 6 out of 12 months (50%) during 2023 with a total accumulation of 11 working days, nominal salary discrepancies in at least three months, and the absence of an automatic data backup system. The primary obstacles include the overlapping of attendance recording and payroll preparation functions by a single staff member, incomplete integration with other school management systems, and limited human resource competency in operating the system. This study proposes improvement recommendations across three time horizons—short-term, medium-term, and long-term—as a structured roadmap for enhancing the payroll system at SMK Islam 1 Blitar.

References

  1. Ardiansyah, R. (2022). Analisis Penerapan Sistem Informasi Akuntansi Penggajian dalam Mendukung Akurasi Pelaporan PPh Pasal 21 pada Perusahaan Jasa.
  2. Cahyono, A. (2022). Analisis Penerapan Sistem Informasi Akuntansi Penggajian untuk Mendukung Pengendalian Internal pada Yayasan Pendidikan.
  3. Creswell, J. W. (2010). Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed Methods. Pustaka Pelajar.
  4. Dessler, G. (2017). Human Resource Management (15th ed.). Pearson Education. Hall, J. A. (2007). Sistem Informasi Akuntansi (4th ed.). Salemba Empat.
  5. Handayani, S., & Puspita, R. (2023). Evaluasi Penerapan Sistem Informasi Akuntansi Penggajian pada Pondok Pesantren di Jawa Timur: Perspektif Nilai-Nilai Islam. Jurnal Akuntansi Syariah, 6(2), 108–126.
  6. Hariandja, M. T. E. (2002). Manajemen Sumber Daya Manusia. Grasindo. Krismiaji, H. (2015). Sistem Informasi Akuntansi (4th ed.). STIM YKPN.
  7. Kurniawati, L. (2022). Implementasi Sistem Informasi Akuntansi Penggajian Berbasis Teknologi untuk Meningkatkan Efisiensi Operasional pada Koperasi Simpan Pinjam. Jurnal Keuangan dan Perbankan, 9(1), 39–56.
  8. Laudon, K. C., & Laudon, J. P. (2018). Management Information Systems: Managing the Digital Firm (15th ed.). Pearson Education. McGraw-Hill.
  9. Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.
  10. Moleong, L. J. (2014). Metodologi Penelitian Kualitatif (Revisi). Remaja Rosdakarya. Mulyadi. (2016). Sistem Akuntansi (4th ed.). Salemba Empat.
  11. Nasution, M. R. (2022). Manajemen Keuangan Yayasan Pendidikan Islam Berbasis SIA yang Efektif. Jurnal Akuntansi Syariah, 5(1), 25–40.
  12. Nugroho, H., & Setiawan, A. (2023). Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Penggajian pada Sekolah Menengah Kejuruan Swasta di Jawa Tengah. Jurnal Pendidikan Akuntansi Indonesia, 21(1), 29–45.
  13. O'Brien, J. A., & Marakas, G. M. (2011). Management Information Systems (10th ed.).
  14. Pemerintah Republik Indonesia. (2008). Peraturan Pemerintah Nomor 74 Tahun 2008 tentang Guru.
  15. Permatasari, D., & Azizah, N. (2021). Evaluasi Sistem Informasi Akuntansi Penggajian dalam Meningkatkan Efektivitas Pengendalian Intern pada Lembaga Pendidikan. Jurnal Akuntansi dan Keuangan, 10(2), 138–152.
  16. Pratiwi, R. (2023). Analisis Penerapan SIA Penggajian Berbasis Spreadsheet dan Rekomendasinya pada Madrasah Aliyah di Jawa Timur.
  17. Rahayu, S. (2020). Analisis Sistem Informasi Akuntansi Penggajian dan Pengupahan Karyawan pada PT. XYZ.
  18. Republik Indonesia. (2021). Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.
  19. Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems (13th ed.).Pearson Education.
  20. Sari, D., & Widodo, B. (2022). Efektivitas Sistem Informasi Akuntansi Penggajian terhadap Kepuasan Kerja Karyawan Sekolah Swasta di Surabaya. Jurnal Riset Akuntansi, 14(1), 55–71.
  21. Siagian, S. P. (2014). Manajemen Sumber Daya Manusia (1st ed.). Bumi Aksara. Sugiyono. (2005). Memahami Penelitian Kualitatif. Alfabeta.
  22. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
  23. Susanto, A. (2013). Sistem Informasi Akuntansi: Struktur, Pengendalian, Risiko, dan Pengembangan. Lingga Jaya.
  24. Tasmara, T. (2002). Membudayakan Etos Kerja Islami. Gema Insani.
  25. Wulandari, F., & Santoso, B. (2021). Analisis Sistem Penggajian dalam Menunjang Efektivitas Pengendalian Internal pada Rumah Sakit Swasta di Malang. Jurnal Akuntansi Multiparadigma, 12(3), 201–218.
  26. Yin, R. K. (2002). Studi Kasus: Desain dan Metode. Raja Grafindo Persada.

Downloads

Download data is not yet available.

Similar Articles

1-10 of 33

You may also start an advanced similarity search for this article.