EVALUASI SISTEM PENGENDALIAN INTERNAL PEMBAYARAN PENSIUN PERTAMA PEGAWAI NEGERI SIPIL (PNS)

KUSDIARTI, RINI (2014) EVALUASI SISTEM PENGENDALIAN INTERNAL PEMBAYARAN PENSIUN PERTAMA PEGAWAI NEGERI SIPIL (PNS). Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this research is to explain the procedure of the first pension payment in PT. TASPEN (Persero) Cabang Surakarta and evaluate of internal control systems and to identify strengths and weaknesses in the implementation of a payment system that has been set. The step of this research is evaluate the applied internal control system of the first pension payment process with internal control system elements that is the organizational structure serve a clear functional responsibilities, a system of authorization and reporting procedures, healthy practice, and the quality of the employee having proper quality with their responsibility. The results of this evaluation is the internal control system that is used by PT. TASPEN (Persero) Cabang Surakarta in first pension payment found strengths and weaknesses in the system. The advantages the system are the separation of functions, the accounting records that have been done in a computerized, clear authorization, selection to get quality employees, the development of quality employees. The weakness are rarely rotation of position between employeesand mutation, service needs a long time, no serial number for entry file. Based on this research, the writer provides some suggestions to make it more frequent for rotation of positions and mutations and make serial number for entry file. Keyword: Pension, internal controlling system.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Minardi Aris
    Date Deposited: 09 Oct 2015 05:13
    Last Modified: 09 Oct 2015 05:13
    URI: https://eprints.uns.ac.id/id/eprint/21163

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