according to Jivani, s. (2014) most of the unnecessary detainment in payroll are because of the reality that employee’s attendance are not consolidated with the payroll. most important hours are spent every single month to consolidate employee’s attendance with their payroll. and if the company or organizations run from different locations, payroll department will have to wait for those different location to send the data of their employee’s attendance, and there is no way to consolidate all those attendance on a day-to-day basis. last minute rush can’t be avoided because they have to compile all the attendance data for their employee’s payroll that causes error which can cost heavily to the company