The paper aims to give an understanding of the accountancy procedure of salary
payment in the Dinas Pekerjaan Umum Banyumas. Then evaluate with
comparing the concrete salary payment accountancy theory and observe the
information generated by the existed system to acknowledge the credibility of the
salary payment in the Dinas Pekerjaan Umum Banyumas toward the salary
payment accountancy procedure to generate information that is, excellent,
appropriate and efficient in the salary payment system to increase the quality of
the salary payment system which is suitable with the system (government
procedure) and accountancy procedure. The data source that used in this paper
is primary data with the observation data collection technique, interviewing, and
documentation. The data analysis uses the qualitative and descriptive technique
that uses the description of salary payment accountancy which involve the
function that relates to, the recently used document, accountancy notes, the
procedure network, and the controlled of the internal element which applied
using the related method to create the actual of the data source in the research
process. The topic of the discussion in this paper will give the information based
on the observation which used in the scope about salary payment accountancy
procedure in the Dinas Pekerjaan Umum Kabupaten Banyumas and obtain data
about the salary payment procedure that payment which applied in Dinas
Pekerjaan Umum Kabupaten Banyumas is very good and following the procedure
which was determined by the government, and appropriate with the UMR level.
The payment process in Dinas Pekerjaan Umum Banyumas nowadays is already
using the system