Analisis Penggunaan Aplikasi Penggajian terhadap Proses Pengelolaan Gaji Pegawai di Kantor DPRD Sumatera Utara

Abstract

This study aims to analyze the impact of using the SIMDASUMUT payroll application on the salary management process at the Regional House of Representatives (DPRD) Office of North Sumatra. The research is based on the importance of effective and accountable payroll management in supporting the performance of governmental financial administration. A qualitative approach was applied using a case study method, relying on primary data obtained through interviews and direct observation of the implemented system. The findings reveal that the use of SIMDASUMUT positively influences the efficiency, accuracy, and transparency of salary management. The previously manual payroll process has transformed into a faster, more systematic, and well-documented system. Furthermore, internal control mechanisms such as task segregation, audit trails, and access restrictions enhance accountability. Nevertheless, challenges such as data input errors and internet dependency remain, although they can be addressed through training and infrastructure improvements.