This study aims to analyze the payroll system and procedures implemented at

PT. Eshan Agro Sentosa Batulicin, a holding company operating in the oil palm

agroindustry sector. This study employs a descriptive qualitative method with a case

study approach, collecting data through interviews and documentation, analyzed

comparatively against library-based theories.

The results indicate that the payroll system and procedures at PT. Eshan Agro

Sentosa have generally been running well and in a structured manner. The company

has implemented a clear separation of functions, utilized supporting documents such

as attendance recaps, salary lists, and BA Gaji, and processed payroll accounting

digitally through SAP and AFMS in two stages: expense recognition (accrual) and

payment disbursement.

However, several weaknesses remain, including lack of automatic integration

between the attendance and payroll systems, delays in management approval, limited

employee understanding of data input procedures, and a payroll SOP that exists but

has not been consistenly and optimally implemented. recommends that the company

implement the existing SOP thoroughly, integrate the attendance and payroll systems

automatically, set clear deadlines for each payroll stage, and provide regular training