Pengujian Pengendalian Terhadap Proses Terbentuknya Piutang pada PT PLN Batam Unit Bisnis Distribusi dan Pelayanan

Abstract

Final tests of controls related discusses the process of formation of receivables at PT PLN Batam Distribution and Services Business Unit. This study aims to determine the formation process control testing whether the accounts have been run in accordance with the SOP on PT PLN Batam. This study uses the method of data collection by questionnaire, inspection of documents, interviews and observations. This study used a descriptive analysis of the Standard Operating Procedure, which consists of collecting and presenting qualitative data in the form of words, pictures and not a number. The author draws the conclusion that the overall results of the testing of controls over receivables formation process that has been done in PT PLN Batam Services and Distribution Business Unit has been running very effectively and in accordance with procedures established by management. This is evidenced by the observation of the documents and interviews with relevant personnel receivable formation process.