Research with the title Evaluation of Payroll System made in the office of
Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa
Timurwith the problem of evaluation of the payroll system and constraints faced
in the implementation of the payroll system evaluation. This study aims to
determine the application of the payroll system and to get an overview as well as
more information on payroll system undertaken by BPKP East Java. Data was
collected by means of literature study and field research consisted of observations
and interviews in BPKP East Java. The data collected was analyzed by the
method of qualitative analysis. From the result of this research indicate that there
are several procedures in the form of payroll system on BPKP representative in
East Java province, among others: Update and Registration procedure
expenditure servant salaries, procedures Making Payroll, procedures Making
SPP, procedures Making SPM, SPM to the Treasury Office Filling procedures,
and procedures publishing SP2D. Constraints in the evaluation ofthe payroll
systemare the lack of employee in charge of personnel expenditure in the
representative office BPKP of East Java and differences inthe data changes
instaffinglist.
Keywords: evaluation ofthe payroll system, salary expenditure
