WAGE PAYROLL ACCOUNTING AND PAYMENT SYSTEM AT PROKLAMASI CATERING

Arum Pramuningtyas

Abstract


The accounting system is very great in
uence
in producing nancial information is for the company, one
of which is payroll accounting systems and remuneration.
Errors in payroll and wages that are too large will cause
losses. Situations like this require company management
to be able to compile and present a payroll accounting
system and remuneration of employees in accordance with
company policy policy previously set. The purpose of this
research is to nd and Wage Payroll Accounting System
applied to the Proclamation of Catering and to learn about
the Internal Control and Accounting System Payroll Wage
in Prokamasi Catering. Data collection methods used
are primary and secondary data collection. Primary data
obtained from interviews and observations directly to the
company, the secondary data obtained from Study Library
by reading and studying books related to payroll and
accounting system of remuneration. From the analysis of a
system of accounting that is done, I can see how the payroll
system and remuneration in the Proclamation Catering. In
Proclamation Catering, payroll system and pengupahannya
not run well. Filing system is still done manually so that
the possibility of recording errors. Accounting records used
are also not complete, just use the general journal. Besides
internal internal control contained in the Proclamation
Catering is not in accordance with payroll procedures that
are commonly accepted. For it is necessary to repair the
system to avoid things that are not desirable, without
forgetting the problem of the limited number of existing
employees.

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