<![CDATA[This study aims to examine and analyze internal control over pension fund payments, the quality of service provided to pension recipients, and the impact of internal control over pension fund payments on service quality at PT TASPEN (Persero), Jambi Branch. A quantitative approach was employed, utilizing a sample of 100 pension recipients. Data analysis techniques included descriptive analysis, simple linear regression, the t-test, and the coefficient of determination (R²). The results indicate that internal control over pension fund payments achieved a mean score of 4.07 (categorized as "good"), while service quality for pension recipients achieved a mean score of 4.06 (also categorized as "good"). The t-test results showed a calculated t-value of 57.668 with a significance level of p < 0.001, demonstrating that internal control over pension fund payments has a positive and significant effect on service quality for pension recipients. An R-squared value of 0.971 indicates that internal control explains 97.1% of the variation in service quality, with the remaining 2.9% attributed to factors outside the research model. Thus, improved implementation of internal control over pension fund payments leads to better service quality for pension recipients at PT TASPEN (Persero), Jambi Branch. These findings complement previous studies that tended to examine internal control and service quality separately]]>
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