<p>Teachers and non-asn employees have the most important role in a secondary education unit or school because all activities are controlled and carried out by human factors. In operating an institution from setting up, planning goals and running them all cannot be separated from the control and involvement of teachers and non-asn employees. Therefore, to provide remuneration for what teachers and non-asn employees have done at an educational unit institution. Secondary education unit institutions provide salaries for workers who have been used in operating an educational unit institution. This study aims to analyze the payroll accounting system, analyze the organizational structure related to the payroll accounting system and analyze the payroll accounting system for teachers and non-asn employees in supporting internal control at SMK Negeri 5 Bandung. The research method is descriptive qualitative. From the results of the research is SMK Negeri 5 Bandung in the application of the payroll system is not good enough, because in the separation of duties and responsibilities in the function there are still multiple tasks. Already have an adequate organizational structure in accordance with the needs and supported by a description of the main tasks, functions, and responsibilities of each. the internal control system for the payroll of teachers and non-asn employees at SMKN 5 Bandung is still considered poor because attendance is still manual, documents and records are not complete and the data processed is not fully conditioned.<br>Keywords: Payroll Accounting System, Internal Control</p>