Akhyani, Nur Rabbiyah (2018) Efektivitas Pengendalian Internal Atas Pelaksanaan Payment Point Online Bank (Ppob) Pada Pt Pln (Persero) Area Malang”. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana aplikasi sistem pengendalian internal atas Pelaksanaan Payment Point Online Bank (PPOB) di PT. PLN (Persero) Area Malang dan sejauh mana efektivitas pengendalian internal atas Payment Point Online Bank (PPOB) di PT. PLN (Persero) Area Malang. Penelitian ini merupakan penelitian deskriptif kualitatif mengambil lokasi di PT. PLN (Persero) Area Pelayanan dan Jaringan (APJ) Malang dengan pengambilan sumber data berupa wawancara kemudian dianalisa menggunakan teori pengendalian internal oleh Bodnar dan Hopwood (2004). Hasil Peneltian menunjukan pengimplementasian sistem pengendalian internal atas Payment Point Online Bank (PPOB) di PT. PLN (Persero) Area Malang telah berjalan cukup baik hal ini dapat diindikasikan dengan adanya sistem yang jelas mengenai pembagian tugas dan wewenang antara DPP-UPI, PT PLN, Switching Company dan Collecting/Perbankan dan dapat dikatakan efektif karena Lingkungan Pengendalian yang telah menerapkan 6 (enam) pondasi Manajemen PT PLN, Penilaian Resiko yang memadai dengan paying hukum yang kuat, Aktivitas Pengendalian yang dilakukan secara sinergi antar lembaga penyelenggara, Informasi dan sosialisasi yang didukung piranti yang baik dan Monitoring atau pengawasan yang baik.
English Abstract
This research was conducted to understand the application of the internal control system implementation for the Online Bank Payment Point (PPOB) at PT. PLN (Persero) for the Malang area and the extent of the effectiveness of internal control for the Online Bank Payment Point (PPOB) at PT. PLN (Persero) for the Malang area. This research is a qualitative descriptive research, taking place at PT. PLN (Persero) of the Service and Network Area (APJ) of Malang with data sources in the form of interviews, analyzed using the internal control theory of Bodnar and Hopwood (2004). The results of the research showed that the implementation of the internal control system for the Online Bank Payment Point (PPOB) at PT. PLN (Persero) for the Malang area has been good. This was indicated by the presence of a system that is clear about the distribution of duties and authorities among DPP-UPI, PT PLN, the Switching Company, and Collecting or Banking, and it can be said to be effective because the control environment has implemented the six foundations of PT PLN Management, including adequate risk assessment with strong paying laws, control activities conducted synergistically between organizational institutions, information and socialization supported by good tools, and good monitoring or oversight.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/449/051809240 |
| Uncontrolled Keywords: | Pengendalian Internal, PLN, PPO, Internal Control, PLN, PPOB |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.4 Money > 332.41 Value of money |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 29 May 2019 06:58 |
| Last Modified: | 20 Oct 2021 07:57 |
| URI: | http://repository.ub.ac.id/id/eprint/164387 |
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