Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo

The purpose of this study is to analyze how the application payroll accounting information system at Muhammadiyah Ponorogo General Hospital, and supports internal control efforts in company. methodology used research descriptive qualitative, using interview, documentation, observation techniques. results explain findings field related system, showing that there a separation duties organizational structure responsible for managing employee finances, namely SDI sub-section (my source human), sub-section, treasury sub-section. subdivision recording attendance finger print, as well recapitulating every month make list salaries, then submitting subdivision. making records relating salary payments such payables tax payables, re-examining made by section issuing orders spending money forwarded subsection out . paying salaries through bank transferring directly each employee's account, providing proof transfer record outgoing system. So Hospital shows it are quite good, clear finances. Expected be able compile financial reports can accounted stakeholders, carry on time minimize statement fraud.