摘要：PT. Jeil Fajara Indonesia is a private company that produces Gasket (connection pipes) and isulating (silencer heat). To support the smooth running business activities need to adopt an appropriate system. Among others related to human resources is payroll and wage system. Payroll and wage system applied in the management effort on payroll and wage process. Human error or human error could happen in management payroll and include names such as wage employees who had a no employees on the payroll, giving more or less in the money, the delay in giving salary and wages, and a mistake other errors. In this practical work report focuses on payroll and wage in terms of accounting records at PT. Jeil Fajara Indonesia.
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