A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various

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... fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.