Salary is the payment of remuneration that has been done by permanent employees which is regularly paid at the end of the month. Good accounting system and payroll procedure is required to overcome any deviations in the payment of salary and wages in order to make it runs effectively. The purpose of this research is to find out whether the payroll accounting system on PT. Imperium Jaya Perkasa has run effectively. Based on the result of the interview result, the researcher concludes that the payroll accounting system on PT. Imperium Jaya Perkasa, in general, can be categorized quite well and it has run effectively when it is considered from the payment of employeesâ salary that is never late, but the recapitulation document of employeesâ salary needs to be added in order to make it easy in the calculation of payroll for each department.Keywords: Salary, Payroll Accounting System, Documents in Payroll.
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