HARJIATI, FADZILAH (2019) ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM PROGRAM JAMINAN KECELAKAAN KERJA (JKK) DAN JAMINAN KEMATIAN (JKM) (Studi Kasus Pada PT TASPEN (Persero) KC Jakarta Selatan). S1 thesis, Universitas Mercu Buana.
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Abstract
The application of a good accounting information system within the organization will provide accurate, relevant and timely information. At PT Taspen (Persero) South Jakarta branch office there has been a surge in payment of claims for work accident insurance programs and death guarantees after the enactment of Government Regulation 70 of 2015 concerning Work Accident Guarantees and Death Guarantees for State Civil Apparatus. In addition, the application of internal control plays an important role as an organization's plans and methods to avoid fraud and errors. The purpose of this study is to analyze the accounting information system for claim payment for work accident insurance and death insurance programs at PT Taspen (Persero) South Jakarta branch office. The research method with descriptive analysis uses qualitative data. Data collection techniques used are observation techniques, interview techniques and documentation techniques The results of the study concluded that the process of accounting information systems for file receipts up to payment of claims was largely in accordance with the cash expenditure system according to Mulyadi. But the internal inspection function has not been audited suddenly. The control process is in accordance with the elements of internal control according to COSO. There has been an SOP (Standar Operation Procedure) for each task and responsibility. This helps each work unit separate tasks and responsibilities so as to avoid cheating or mistakes that occur. Keywords: Accounting Information System, Internal Control, Claim Payment, Work Accident Guarantee and Death Guarantee. Penerapan sistem informasi akuntansi yang baik dalam organisasi akan memberikan informasi yang akurat, relevan dan tepat waktu. Pada PT Taspen (Persero) Kantor cabang Jakarta Selatan telah terjadi lonjakan pembayaran klaim program jaminan kecelakaan kerja dan jaminan kematian setelah berlakunya Peraturan Pemerintah 70 tahun 2015 tentang Jaminan Kecelakaan Kerja dan Jaminan Kematian bagi Aparatur Sipil Negara. Selain itu, penerapan pengendalian internal berperan penting sebagai rencana dan metode organisasi untuk menghindari kecurangan dan kesalahan. Tujuan penelitian ini yaitu untuk menganalisa sistem informasi akuntansi pembayaran klaim program jaminan kecelakaan kerja dan jaminan kematian pada PT Taspen (Persero) Kantor cabang Jakarta Selatan. Metode penelitian dengan analisis deskriptif menggunakan data kualitatif. Teknik pengumpulan data yang digunakan adalah teknik observasi, teknik wawancara dan teknik dokumentasi Hasil dari penelitian disimpulkan bahwa Proses sistem informasi akuntansi penerimaan berkas sampai dengan pembayaran klaim sebagian besar telah sesuai dengan sistem pengeluaran kas menurut Mulyadi. Tetapi pada fungsi pemeriksaan intern belum dilakukan audit secara mendadak. Proses pengendalian telah sesuai dengan unsur - unsur pengendalian intern menurut COSO. Telah Terdapat SOP (Standar Operation Procedure) untuk setiap tugas dan tanggungjawab. Hal ini membantu setiap unit kerja memisahkan tugas dan tanggungjawab agar menghindari kecurangan atau kesalahan yang terjadi. Kata kunci : Sistem Informasi Akuntansi, Pengendalian Intern, Pembayaran Klaim, Jaminan Kecelakaan Kerja dan Jaminan Kematian.
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