Evaluasi Sistem Akuntansi Pembayaran Pensiun Pertama Dan Asuransi Pensiun Sendiri Pada Pt Taspen (Persero) Kantor Cabang Surakarta

Oleh :
Rio Alwan Ichwanda - F3310106 - Fak. Ekonomi dan Bisnis

PT Taspen (Persero) is a state-owned company which has the duty to distribute pension funds to the pension members throughout Indonesia. In practice, PT Taspen (Persero) has a service standart namely 5T that is Tepat orang, Tepat waktu, Tepat jumlah, Tepat tempat and Tepat administrasi. To support the service standards it needed a good accounting system in implementing pension payments. In collected the data, the authors obtained data by library research and field research. In this case includes direct observation and interviews with officials involved with the activities of the first pension payments and own pension insurance. Accounting system of first pension payment and own pension insurance in PT Taspen (Persero) Surakarta branch office has been running well and has some advantages, that is the separation of functions quite properly, system authorizations good, and has a good network procedure. Meanwhile, the drawback is the payment accounting system takes a long time. In order to serve participants with more quickly and accurately, it can be done by integrating some parts into one part, of course with the support of elements of good internal control