Analisis Sistem Penggajian dan Pengupahan pada PT Hasjrat Abadi Toyota Cabang Tendean

This study aims to analyze the payroll and wage system at PT Hasjrat Abadi Toyota Tendean Branch and to trace the departments and causes of late salary payments. The research uses a descriptive qualitative approach. Data were collected through interviews, observation, and documentation, then analyzed through condensation, display, and conclusion drawing. The company’s practices were compared with its written procedure and with the elements of the payroll system in accounting system theory: related functions, documents, accounting records, and procedure network. Results show that the company distinguishes pay for partnership, probationary, and permanent employees, while the branch recapitulates attendance and the head office calculates and transfers pay. The system largely conforms to the theory, but the written procedure does not distinguish branch and head office roles, does not regulate several documents and records, and sets no deadline for each department. Salary payment exceeded the deadline by three to five days from August to November 2025, because attendance recapitulation was delayed while personnel staff handled other tasks, which relates to combined duties and no recapitulation deadline. The company is advised to convert the final deadline into departmental deadlines, especially for attendance recapitulation, and to complete its documents and records.