This study aims to see how accounting information systems can be applied to civil servants and employees in industry and trade in Banyumas Regency. The author made this judgment because he was in the government when he did payroll work without the required payroll papers, so the documents related to SP2D, SPM, SPJ, and so on. In conducting this research, the writer uses primary data and secondary data, primary data through observations made during field practice, interview method with employees used to handle payroll in industry and trade in Banyumas Regency. Secondary data analysis is a method of data analysis related to payroll, both books, journals and payroll documents contained in industrial and commercial services in Banyumas Regency.
Based on a study of the accounting system of the payroll of the PNS and employees of the industry and trade of banyumas district, it shows that the accounting system of the payroll on the government and its employees is consistent with the theory and should also be appropriate. The payroll service to the industry and trade of banyumas district was in compliance with the rule of Banyumas's Regency number 3 in 2016. The problem is, there is no flow chart for the Banyumas Regency industrial and trade payroll system. For this reason finance should create a payroll chart that is used for regular procedures each month.