Prosedur Penggajian
Prosedur Penggajian
Prosedur Penggajian
ABSTRACT
The profit which gained by the company, is expected to be distributed for the survival of the company and the
prosperous of its employees. The employee’s prosperous can be done by giving them good salary or wages
which is suitable with their work performance. The purpose of this research is to understand the system and
procedure of salary and wages in PT. Panca Mitra Multi Perdana Kabupaten Situbondo. This research is
using descriptive research with qualitative approach. The result of this research is the internal control in PT.
Panca Mitra Multi Perdana is not well-functioned. The cause of these problems are geminating task by salary
department and the employee is not receiving a salary receipt or wages receipt. Organizational structure of
the company is good, because salary department and financial department are separated. Based on the
problems of the company, it is suggested that the company should divide time keeper function and pay sheet
function. The company should make a receipt which is signed by each employee when distributing salary and
wages.
ABSTRAK