ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBAYARAN DANA PENSIUN PADA PT ASABRI (PERSERO) MANADO

Abstrak

This study aims to evaluate the implementation and effectiveness of the internal control system over pension fund disbursement at PT ASABRI (Persero) Manado. The
research addresses issues related to potential weaknesses in task separation and data security that could affect the reliability of pension payment processes. Using a qualitative approach, data were collected through interviews, observations, and literature review, and analyzed using a descriptive comparative method. The findings indicate that the internal control system has been implemented effectively, supported by a clear organizational structure, established procedures, and the use of an integrated information system. The five components of the Committee of Sponsoring Organizations of the Treadway Commission framework—control environment, risk assessment, control activities, information and communication, and monitoring—have been applied appropriately. However, the study identifies that certain functions, particularly data entry and verification, are still performed by the same personnel, which may reduce control reliability. The study concludes that while
the internal control system is generally effective, improvements in task segregation, system security, employee training, and periodic evaluations are recommended to enhance the accuracy and security of pension fund disbursement processes.