Efektivitas Sistem Pencairan Dana atas Pembayaran Tunjangan Pensiun Pegawai Negeri Sipil pada PT Taspen (Persero)

Kristine Simanjuntak, Noegrahini Lastiningsih, Dianwicaksih Arieftiara

Sari


This research is a qualitative research that aims to describe the application and analysis of the effectiveness of the disbursement system for the payment of pension benefits for civil servants at PT Taspen (Persero). Sources of data were obtained through financial reports, interviews, and media which contained information about PT Taspen. The research method used is a qualitative method with an interpretive paradigm and an ethnometodical approach. The results of the study were obtained (1) the system of funds disbursement has been effective in terms of user satisfaction, internal control, and auditor's opinion, (2) PT Taspen provides multiple layers of protection to the database so that information leakage does not occur, (3) pension funds that are late received by participants pensions can be overcome by doing manual authentication.

Kata Kunci


Accounting Information Systems; Disbursement of Funds; User Satisfaction; Internal Control; Auditor's Opinion

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Referensi


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