@thesis{thesis,
		author={INDRIYANI  HANIZAR NUR},
		title ={ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI JAWA TIMUR},
		year={2018},
		url={http://eprints.ubhara.ac.id/164/},
		abstract={The purpose from this research is to know the implementation of accounting system of employees payroll on Dinas Kelautan dan Perikanan East Java Province  and also to know the effectiveness of internal controls on the payroll accounting system used. This research is done on Dinas Kelautan dan Perikanan East Java Province , which have the employees status as Government employees (PNS), Temporary employees(PTT)and Outsourcing that have different process in given salaries. Observational type that is done is observational descriptive with focuses on payroll accounting systems and procedures on Dinas Kelautan dan Perikanan East Java Province  which also measures the effectiveness and internal control on Dinas Kelautan dan Perikanan East Java Province.  Data obtained by using observation techniques, interviewing, and documentation. The data analysis technique used in this study is a descriptive analysis with a qualitative approach, which means not using formula. The results showed that the application of payroll accounting system on Dinas Kelautan dan Perikanan East Java Province is good enough in improving the effectiveness and support internal control although there are some weaknesses. Based on the discussion of the results of the above research, can be submitted suggestions related to the payroll accounting system on Dinas Kelautan dan Perikanan East Java Province , among others, improvements in the personnel, the addition of the document that is making overtime warrants devoted to employees who are ordered to overtime, and forming special staff for internal examination that is useful to oversee the operation of government agencies.}
		}