Abstract :
This research focuses on Payroll Accounting System in PT Laser Jasa Mandiri
(PT LJM). The purpose of this research is to determine payroll accounting system and
the influence of accounting system on the effectiveness and efficiency in the activities of
the payroll in PT LJM. LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
The method that use in this study is qualitative analitical description.
Qualitative analitical description is used to analyze payroll accounting system in PT
LJM. Collection data in this research using observation, interview, and library
research.
The result of this research showed that the payroll accounting system in PT LJM
is similar with existing theory. And controlling system of the payroll has been running
well.