<![CDATA[This research aims to analyze the internal control over premium receivables at PT Asuransi Jasaraharja Putera Jakarta TB Simatupang Branch. This type of research is qualitative descriptive case study research. Based on the results of research conducted by the author, it can be concluded that internal control over receivables premiums is adequate because the receivables control environment is adequate in terms of SOPs and their implementation in current conditions, the results of collections are directly channeled to the accounting department because payments are via bank/transfer. In control activities, writing off receivables is carried out so that receivables do not become a burden on the company, evidence of collection is also secured to prevent fraud. Supervision and monitoring have been running well because there is an evaluation of the implementation of billing and an analysis of the age of receivables that are due soon. Lastly, information and communication runs well because the marketing department always provides the latest information regarding insureds who have just collaborated.]]>
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