Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT XYZ (Persero) Cabang Yogyakarta

Vika Aleyda Zahra; Maulidyati Aisyah

doi:10.61132/rimba.v2i2.776

Authors

Vika Aleyda Zahra Universitas Islam Indonesia
Maulidyati Aisyah Universitas Islam Indonesia

DOI:

https://doi.org/10.61132/rimba.v2i2.776

Keywords:

COSO 2013, Pension Fund, Internal Control

Abstract

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

Downloads

Download data is not yet available.

References

Arifiani, F., Utami, H., & Islam, A. A. N. (2022). Analisis Penerapan Internal Control Transaksi Pengeluaran Kas Pada PT Suvarna Bhumi Indonesia. 54–67.

COSO, C. C. of S. O. of the T. (2023). Achieving Effective Internal Control Over Sustainabilty Reporting (ICSR): Building Trust and Confidence through the COSO Internal Control — Integrated Framework. COSO-ICSR Report, 1–114.

Ferdila, & Novita, E. M. (2022). Analisis Pengendalian Internal Pengeluaran Kas Dalam Upaya Menghindarkan Kecurangan Akuntansi Pada SPBU Vitka Point Batam. Reliable Accounting Journal, 2(1), 8–17. https://doi.org/10.36352/raj.v2i1.424

Handayani, S. (2020). Sistem Pengendalian Intern atas Pengeluaran Kas Pada PT TASPEN (PERSERO) Kantor Cabang Yogyakarta. Universitas Islam Indonesia.

Nugraha, D. (2023). 70 Persen Dana Pensiun BUMN Bermasalah. Kompas.Id.

Peraturan Bersama Direksi dan Dewan Komisaris PT TASPEN (Persero) Nomor PD 51/DIR/2020 atau KEP-23/DK-TASPEN/122020 tentang Pedoman Good Corporate Governance.

Peraturan Direksi PT TASPEN (Persero) Nomor PD-19/DIR/2021 tentang Pedoman

Verifikasi Dokumen Transaksi Pembayaran.

Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008.

Romney, M., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2011). Accounting information systems, Global Edition 15/E (15th ed.). Pearson Education.

Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta Bandung.

Wijaya, E., & Sukandani, Y. (2019). Analisis Sistem Akuntansi Pengeluaran Kas Pada PT. TASPEN (Studi pada PT TASPEN (Persero) Kantor Cabang Utama Surabaya). Publikasi Ilmiah Akuntansi Universitas PGRI Adi Buana Surabaya, 1(1), 1479–1089.