ANALYSIS OF INTERNAL CONTROL OF RECEIVABLES AND FOLLOW-UP MECHANISM FOR DOUBTIVE RECEIVABLES AT PT PLN PERSERO ULP KAWANGKOAN
Keywords:
Internal Control, Uncollectible Receivables, Follow-up Mechanism, PLN ULP Kawangkoan.Abstract
This study aims to analyze the internal control of accounts receivable and the follow-up mechanism for uncollectible receivables at PT PLN Customer Service Unit (ULP) Kawangkoan. The research was motivated by the company’s issue of uncolected postpaid customer receivables which may affect liquidity and the reliability of financial reporting. This research employs a descriptive qualitative approach with data collected through interviews, observation, and documentation. The informants include the Unit Manager, the Finance/Administration Division, and the Customer Service Division. Data were analyzed through three stages: data reduction, data display, and conclusion drawing/verification.The results indicate that the internal control system of accounts receivable at PT PLN (Persero) ULP Kawangkoan has been implemented effectively and systematically, suported by a nationally integrated digital billing system, segregation of duties among divisions, and routine monitoring and evaluation. Despite this there are still several challenge in its implementation such as limited field personnel disruptions in the information system and low customer discipline in time payment. To adress these PT PLN has implemented various strategies to minimize their impact.
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