SAMAD, FARDILA (2007) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBAYARAN IURAN PADA PT. JAMSOSTEK (PERSERO)KANTOR CABANG MALANG. Other thesis, University of Muhammadiyah Malang.
Download (54kB) | Preview
The objective of this study is to know the implementation of internal control system of fee payment at PT. Jamsostek (Persero) Branch Malang. The data were analyzed by qualitative analysis in accordance with the kinds of data, which to know the organization structure implementing, system of authority and accounting procedure, job practice, and the quality of the employees and their responsibilities also. The consideration is whether the implementation of the system and procedure of fee payment runs well or not, with analyzing and comparing the theory and management policy. Results showed that the implementation of organization structure have run well, but sometimes in finance department faced problem in the technical of administration. It is about recording of data payment through the bank. The data paid by the entrepreneur is not detail yet and also there is no enclosure data. System of fee payment through the cashier of bank is decentralized by the head office of PT. Jamsostek (Persero), therefore payment acceptance is transferred at account of fee in the head office by bank which have been arranged in an IKS because investments location handled by the head office of PT. Jamsostek ( Persero). The analysis result showed that generally PT. Jamsostek (Persero) has done the system and procedure of fee payment well according to its procedure. The problem faced in is only occurring in certain entrepreneurs who do not obey the administration rule, but it does not obstruct the finishing of financial statement because financing and marketing coordination for solving the problems is well done. From the data above, it can be concluded that the staff of marketing department is responsive to solve all problems deal with finance particularly in making the financial statement accurately and on time.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Rayi Tegar Pamungkas|
|Date Deposited:||26 Jun 2012 06:03|
|Last Modified:||26 Jun 2012 06:03|
Actions (login required)