Abstract :
This research is a qualitative research that aims to answer questions about
payroll and wage systems and procedures at CV Rizqi Lumintu Plywood. Data collection is done by way of interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of this study indicate that payroll systems and procedures consist of functions, documents and procedures that form a payroll accounting system, where CV Rizqi Lumintu Plywood in general still requires adjustments to payroll and wage systems and procedures. Suggestions that can be given are the separation of responsibilities in each part of the division and the selection of strategic places in attendance. This study aims to analyze payroll and wage systems and procedures so that companies can maximize their work and be able to minimize the constraints that occur.
Keywords: CV Rizqi Lumintu Plywood, System, Procedur