Analisis Sistem Dan Prosedur Pembayaran Klaim Kecelakaan Dalam Upaya Meningkatkan Pengendalian Intern (Studi Kasus Pada Pt.jasa Raharja(persero) Kantor Perwakilan Malang)

Abstract

The aims of this study is to determine the system and procedure of the accident claim payment in PT.Jasa Raharja (Persero) Kantor Perwakilan Malang and to analyze the system and claim payment procedures if it meets the elements of the internal control system in the effort to increase the cash outlay internal control. The data collection techniques in this study are through interviews with informants, direct observation on the object of research, and documentation on the secondary data used. The analysis result of this study is, there is no “Lunas” stamp on the accident claim payment, the function for the booking in the “Daftar Harian Kas” and “Laporan Pemakaian Bilyet Giro” is no to be handled by “Bidang Keuangan”, the authorization signature on “Bilyet Giro” is not to be made ​​by “Kepala Perwakilan”, the sudden examine is not fully carried out by Satuan Pemeriksa Pusat, and there is no independent of “Satuan Pemeriksa Intern” in PT.Jasa Raharja (Persero) Kantor Perwakilan Malang.

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