Selvia Angger Sari
Universitas PGRI Madiun

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Tinjauan Elektronisasi Sistem Pembayaran Klaim Kecelakaan di PT. Jasa Raharja pada Masa Pandemi Wuri Cahyaning Pramusti; Elana Era Yusdita; Selvia Angger Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.14254

Abstract

ABSTRACTThe number of traffic accidents during the pandemic is still high despite the large-scale social restrictions (PSBB) set by the government. The high number of accidents has an impact on the filing of traffic accident claims. Claims payments in Eks-Karesidenan Madiun are based at PT Jasa Raharja (Persero) Madiun Branch Representative Office so that claims payments become complex. This should be minimized with good systems and procedures given the current pandemic conditions. This study aims to analyze the cash expenditure system of compensation to PT. Jasa Raharja (Persero) Madiun Branch Representative Office during the Covid 19 pandemic. The method used is descriptive qualitative. Data collection techniques with interviews, observations and documentation. The results showed that the system and procedure for payment of accident claim at PT Jasa Raharja (Persero) Madiun Representative Office has been supported in efforts to improve its internal control. The application system used in Jasa Raharja has adopted the development of revolution 4.0 so that in its internal control is good even though there are trapping functions.ABSTRAK Angka kecelakaan lalu lintas pada masa pandemi masih tinggi walaupun adanya Pembatasan Sosial Berskala Besar (PSBB) yang ditetapkan oleh pemerintah. Tingginya angka kecelakaan ini berdampak pada pengajuan klaim kecelakaan lalu lintas. Pembayaran klaim di Eks-Karesidenan Madiun berpusat di PT Jasa Raharja (Persero) Kantor Perwakilan Cabang Madiun sehingga pembayaran klaim menjadi kompleks. Hal ini harus dapat diminimalkan dengan sistem dan prosedur yang baik mengingat kondisi pandemi seperti saat ini. Tujuan penelitian ini untuk menganalisis sistem pengeluaran kas pemberian santunan pada PT. Jasa Raharja (Persero) Kantor Perwakilan Cabang Madiun di masa pandemi Covid 19. Metode yang digunakan yaitu kualitatif deskriptif. Teknik pengumpulan data dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem dan prosedur pembayaran klaim kecelakaan di PT Jasa Raharja (Persero) Kantor Perwakilan Madiun sudah mendukung dalam upaya meningkatkan pengendalian internnya. Sistem aplikasi yang digunakan di Jasa Raharja telah mengadopsi perkembangan revolusi 4.0 sehingga dalam pengendalian internalnya sudah baik walaupun terdapat perangkapan fungsi.
BAGAIMANA ADAPTASI SISTEM KERINGANAN PEMBAYARAN PT JASA RAHARJA MADIUN SAAT COVID-19? Selvia Angger Sari; Supri Wahyudi Utomo; Elana Era Yusdita
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1185

Abstract

This study aims to determine the application system for IWKBU payment relief and the implementation of the tax relief system during the pandemic for taxpayers for 3 months to ease the payment of SWDKLLJ at PT Jasa Raharja (Persero) Madiun Branch Representative Office during the Covid-19 period. The type of research used is descriptive qualitative, researchers conducted interviews with informants, namely employees of PT Jasa Raharja (Persero) Madiun Branch. The results of this research are Jasa Raharja Madiun employees that income during this pandemic is very low, as well as a system of asking for waivers for PO Buses and a 3 month tax relief system is applied for taxpayers because with the pandemic the community's economy is declining and the PO Bus cannot operate. Then the JR-Ku application can make payments easier and can be more effective and efficient in time.