TINJAUAN SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG DI PT ABC

HASTUTI, FUJI (2022) TINJAUAN SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG DI PT ABC. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian karya tulis ini bertujuan untuk mengetahui sistem pengendalian internal khususnya bagian piutang BPJS Kesehatan yang ada di PT ABC melalui sudut pandang COSO Framework. Jenis penelitian yang digunakan oleh penulis adalah penelitian kualitatif dengan data primer yang diperoleh dari metode wawancara dan studi pustaka. Hasil dari penelitian menunjukkan bahwa penerapan sistem pengendalian internal yang menjadi tanggung jawab SPI di PT ABC dianalisis dari perspektif lima komponen COSO Framework antara lain: lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan telah efektif, efisien, dan sesuai dengan prinsip yang terkandung dalam komponen COSO Framework, akan tetapi masih terdapat bagian penilaian risiko yang kurang efektif karena masih meningkatnya saldo akun piutang pada rawat jalan tingkat lanjutan. Dalam menjalankan tugas, SPI menemui beberapa kendala baik yang ditimbulkan oleh kinerja tim SPI maupun bidang yang bersangkutan, tetapi kendala tersebut telah dimitigasi dengan berbagai solusi yang telah ditentukan oleh SPI. / This research paper aims to know the internal control system especially the BPJS Health Insurance receivables at PT ABC through the COSO Framework point of view. The type of research used by the author is qualitative research with primary data obtained from interviews and literature studies. The results show that the implementation of the internal control system which is the responsibility of SPI at PT ABC is analyzed from the perspective of the five components of the COSO Framework, including: control environment, risk assessment, control activities, information and communication, and monitoring are effective, efficient, and in accordance with the principles contained in the COSO Framework components, but there are still parts of the risk assessment that are less effective due to the increasing balance of receivables in advanced outpatient care. In carrying out its duties, SPI encountered several obstacles caused by the performance of the SPI team and related fields, but these obstacles have been mitigated by various solutions that have been determined by SPI.

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