Prosedur Penggajian Karyawan di PT Pana Lintas Sindo Bahari

Abstract

The purpose of this research is examine about procedure of payroll at PT Pana Lintas Sindo Bahari. In PT Pana Lintas Sindo Bahari, component of remuneration that given by company are basic salary, meal allowance, transport allowance, others allowance, dues of BPJS Kesehatan, dues of BPJS Ketenagakerjaan, trip allowance and standby allowance. In reality, trip allowance given is not in accordance with the right of employee as letter of work agreement as they had been signed. It caused by the company did not have attendance recording system which the company will get any losses. Another problem is lack of communication between the operational department with accounting about mutations of employee. Data analysis method that writer use in this research is descriptive analysis, and collecting data by doing observation and documentation. The result of this research is suggest to PT Pana Lintas Sindo Bahari to hold some attendance recording system and make written rules about the regulation of employee’s mutation.