Manfaat Penerapan Sistem Akuntansi Penggajian pada Sekretariat DPRD Provinsi Sumatera Utara

Abstract

Salary is a form of periodic payment from an employer to his employees stated in an employment contract. Galary can be considered as the cost of the need to acquire human resources to run the company’s operations, and is therefore called personnel costs. Another term for salary is honorarium and wages. Salaries, wages or rewards are given to employees as remuneration for the work they have done. The salary given will certainly support the work productivity of employees. The payroll system is very important because salary in an important component in the management of a company, especially for employees. Without a salary, it is likely that the company’s operational activities will not run because there is not reciprocity for the services they perform st the compsny. In order to be eble to provide salaries to its employees, the DPRD Secretariat of North Sumatra provinces requires a payroll system that can expedite the flow of salaries to employees. The purpose of this discusion is to fine out how the payroll system for the Secretariat employees of the DPRD Nort Sumatra Province, as well as the benefits of implementing the grants that have been carried out, have been effective.