ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG REKENING LISTRIK PADA PT PLN (PERSERO) RAYON RIVAI PALEMBANG
Daftar Isi:
- PT PLN (Persero) Rayon Rivai Palembang as one the PLN distribution unit duites to sell and distribute electrical energy to customers satisfactorily. Who provide electricity sales service in Post-Paid and Pre-Paid. When pre-paid electricity sales, electricity bills each month if not paid by the customer to maturity, will be in arrears . The arrears will be receivable electricity bills. When the bill receivables are many that are not collectible, ii can hamper the cash flow and th company's operations. So that necessary precautionary measures in the form of billing directly by the officer to the customer in arrears. The billing process required a goo d internal control system, so that the implementation of billing can run in accordance with applicable procedures. in general PT. PLN (Persero) Rayon Rivai has implement ed a good internal control system. But, there are still some things that need to be addressed and recommended, as viewed from the COSO aspect. the need for daily monitoring control over the implementation of reading and reporting meters.and monitoring the evaluation by the electric account billing officer.