Rudi Abdullah, Ernawati Malik, Dewi Mahmuda, Asrianti Dja’wa


Payroll and remuneration systems were created to direct operations that included corrective actions to existing weaknesses and adjustments to activities in line with standards. The data used in this study are data relating to payroll and employee remuneration processes obtained during research at PT. Federal International Finance. The purpose of this study was to explain the payroll system and remuneration of employees at PT. Federal International Finance. Data collection methods used include: observation, interviews, and literature studies. Data analysis used in this research is descriptive analysis. Based on the results of the study showed that the payroll and wage accounting system is sufficiently good and adequate, this is indicated by the division of authority and responsibility in the work, as shown in the employment function, recording the time of working hours, making a list of salaries and wages, cash / finance and accounting / administration. Documents used in payroll and remuneration are sufficient to support the company. Because the documents made by the company are complete and in accordance with the payroll and wage accounting system theory. Accounting records used in payroll and wages are general journals and employee-producing cards in accordance with the prevailing theory of the company. The functions related to the payroll and wage accounting system are sufficiently controlled because these functions have been running


Accounting; Payroll; and Wages

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