摘要：PT. Jeil Fajara Indonesia is a private company that produces Gasket (connectionpipes) and isulating (silencer heat). To support the smooth running businessactivities need to adopt an appropriate system. Among others related to humanresources is payroll and wage system. Payroll and wage system applied in themanagement effort on payroll and wage process. Human error or human errorcould happen in management payroll and include names such as wageemployees who had a no employees on the payroll, giving more or less in themoney, the delay in giving salary and wages, and a mistake other errors. In thispractical work report focuses on payroll and wage in terms of accountingrecords at PT. Jeil Fajara Indonesia
