Evaluasi sistem pengendalian intern penerimaan kas dari pembayaran rekening berjalan pada PT PLN (persero) UPJ Sumberlawang

Oleh :
Octavia Septi Fadjriya - F3306166 - Fak. Ekonomi dan Bisnis

ABSTRAK PT PLN (Persero) is state-owned company (BUMN) and the only provider of electricity power service for the society in Indonesia. The main activity of PT PLN (Persero) UPJ Sumberlawang is selling of electricity power. One of the resources of cash receipt came from electricity bill payment with sub-running bill. The objectives of this research is to evaluate the internal control system of cash receipt from running bill payment and evaluate the strength and the weakness of those internal control system. The steps of the research were done by comparing the theory while in college and fact that happen in research object. The writer used several methods in collecting data by direct observation, interview and library study. In this research, the writer found several strength include the separation function, transaction done by several related function done cash account periodically, cash receipt directly transferred to the bank, there is a data reconciliation, there is an intern audit, tight selection for new employee, training, and authorization of financial transaction by authorized division. However, the writer finds several weakness include colector and cashier are not insured, cash on hand are not insured, there is no surprised audit, job rotations are not routine, there is still found double-payment by SOPP payment system. Based on the result of the research, the writer concludes that the internal control system of cash receipt from running bill payment in PT PLN (Persero) UPJ Sumberlawang is well. Based on all the findings, the writer give recommendation for the collector and cashier to get insurance, cash on hand to get insurance, doing surprised audit, doing routine job rotation and applied PPOB to avoid double payment because this system is realtime and easier than SOPP . Keywords : system, cash receipt