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The Impact of Integrated Payroll and Personnel Information System IPPIS on Variable and Over Head Cost in Ministries, Departments and Agencies MDA in Bayelsa State

. INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT, 7 (6): 685-697 (December 2023)

Abstract

This study empirically examines the impact of integrated payroll and personnel information system on variable and over head costs in Bayelsa State MDAs, data were collected through primary and secondary sources. The secondary was collected from annual reports of Bayelsa government, Nigeria and survey data were obtained from respondents using questionnaire shown to have a reliability coefficient. Descriptive and ordinary least square regression statistical techniques are used in analyzing the data with the aid of special pack for social sciences SPSS version 21. The study revealed that there exist a positive and strong impact of integrated payroll and personnel information system on personnel cost and overhead cost. We recommend that all staff civil servant should be paid through bank and not by cash to prevent double hiring Payroll presentation for all state civil servants should be centralized in the state treasury Individual staff records showed centrally and safely kept with relevant accounting packages. The treasury single account policy should be dully implemented, even in the local government system accounting staff should be trained on e commerce and accounting system for intelligent and efficient use of accounting software in the ministries. All overhead cost incurred or to be incurred should pass through serious internal control mechanism in the state ministries. Dr. Odogu Laime Isaac | Fiderikumo Peter "The Impact of Integrated Payroll and Personnel Information System (IPPIS) on Variable and Over-Head Cost in Ministries, Departments and Agencies (MDA) in Bayelsa State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-6 , December 2023, URL: https://www.ijtsrd.com/papers/ijtsrd61299.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61299/the-impact-of-integrated-payroll-and-personnel-information-system-ippis-on-variable-and-overhead-cost-in-ministries-departments-and-agencies-mda-in-bayelsa-state/dr-odogu-laime-isaac

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