摘要:Accounting Information System is a collection of resources such as human andequipment designed to convert data and information that became the basis forthe users to take a decision in order to achieve the goal. The data required tosupport the role of accounting information systems obtained through literatureresearch and field studies. In research literature the author obtained theinformation data by reading and studying books in college. While the fieldresearch conducted by secondary data obtained from the PT. PLN P3B JB.Results analysis showed that the Payroll System PT. PLN P3B JB is inconformity with the usability and implementation. Which PLN P3B JB using theSAP system that is software used to support an organization in carrying out theiractivities more efficiently and effectively, so that it can facilitate the work,especially in the payroll so that the payroll system PLN P3B JB goes well.