Analisa Sistem Akuntansi Penggajian PT.Perkebunan Nusantara III (Persero) Medan

Abstract

The payroll system is a matter related to the management of the welfare of the workforce so that it must be given special attention in order to achieve its goals. With an adequate payroll system, the payroll process from the start until the salary is paid in accordance with the rights of each employee can be carried out systematically and it is hoped that there will be no errors in the payroll procedure. This research is a descriptive qualitative type of research. Qualitative research is a research step that produces descriptive data in the form of writing or speech, as well as the behavior of the people being observed. This research aims to gain a general understanding of social reality from the participant's point of view (Bogdan & Biklen, s, 1992:21). One characteristic of qualitative research is that the data collected is in the form of words, pictures, and not numbers. The size of the salary of employees of PT. Nusantara Plantation III (Abbreviated PTPN III) Medan. Paid at the beginning of each month along with allowances. Monthly employee salaries are paid in an amount determined in accordance with company regulations. The amount of basic salary received by employees is different because it is influenced by position and position in the agency. The payroll system at PT. Perkebunan Nusantara III (Abbreviated PTPN III) Medan has good duties and responsibilities, namely the function of making payroll is separate from the function of paying salaries and the documents used in the system PTPN III payroll is considered quite good.