<![CDATA[The purpose of this study is to determine how the payroll procedures and remuneration on the CV. Bumi Tirta Kencana Teluk Melano and to determine whether the payroll and wage accounting system implemented by the company can assist management in controlling salaries and wages.              This type of research is descriptive research using primary data such as interviews with the companies and the secondary as the organizational structure. Data are collected using observation, interview, and literature. Data analysis method used is descriptive method. The research is conducted on the CV. Bumi Tirta Kencana Teluk Melano, located in West Kalimantan P44 Mount Broke Casserole (plantation area of ​​PT. CUS) Teluk Melano. The research begin in August 2016 until the completion of this thesis.              The results indicate that the procedure applied by CV. Bumi Tirta Kencana Teluk Melano on payroll and wages have been sufficient to support the company's management in controlling salaries and wages. This is good because companies hire employees from different levels and in very large numbers and give reward for their services in form of salaries and wages, so the company must have an effective accounting system.Keywords: payroll, wages, internal control, accounting systems.]]>
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