Prosedur Penggajian Pegawai pada Biro Administrasi Pembangunan Kantor Gubernur Sumatera Utara

Abstract

The payroll procedure is a series of steps or activities of the accounting system carried out to complete payroll activities, so that the payroll process can be carried out effectively and efficiently in accordance with the expected goals. Companies should have a good payroll system, because if the company does not have a good payroll system it will cause fraud or irregularities in carrying out their respective responsibilities. The purpose of this study is to analyze and find out about the payroll procedures contained in the Development Administrastion Bureau of the North Sumatra Governor's Office. The results of this study are that the Office of the Governor of Sumatra has implemented good procedures in accordance with applicable regulations.