TA DIGITAL
Analisis Sistem Pengendalian Internal Pengelolaan Tagihan Vendor Melalui Aplikasi Vendor Invoicing Portal PT PLN (Persero) UID Jateng & DIY = Analysis of the Internal Control System for Vendor Invoice Management through the Vendor Invoicing Portal Application at PT PLN (Persero) Central Java and Yogyakarta Distribution Unit
his research is motivated by the failure to achieve the Vendor Invoice Rejection (RTV) standard below nine percent in vendor invoice verification through the Vendor Invoicing Portal (VIP) application at PT PLN (Persero) UID Central Java & D.I. Yogyakarta, despite tiered authorization implemented to strengthen internal control. The research aims to describe the accounting information system flow and procedure for vendor invoice management, and to analyze the implementation of the five COSO internal control components in that invoice management. The method used is qualitative descriptive with a case study design, through four months of field observation, unstructured interviews with the Finance and Budget Officer, and documentation of procedural flowcharts, which were then analyzed descriptively. The results show that the invoice flow runs through a series of tiered authorizations, starting from the vendor as the initial inputter to approval by the General Manager and the Finance and Budget Manager. Of the five COSO components, three control environment, control activities, and information and communication were found adequate, while risk assessment and monitoring were not yet fully adequate, reflected in RTV achievement that still exceeds the standard and an evaluation schedule that is not yet fixed. Other constraints include a reject mechanism without a time limit, technical application disruptions, and variation in vendor understanding. This research contributes a mapping of the conformity of COSO component implementation in digital based vendor invoice management.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah