ANALISIS SISTEM AKUNTANSI PIUTANG PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO UTARA

Abstract

This study analyzes the accounts receivable accounting system for postpaid electricity sales at PT PLN (Persero) ULP Manado Utara. The main objective is to evaluate the existing system, focusing on functions, documents, accounting records, procedures and internal control systems. This research uses a qualitative method with a descriptive approach, utilizing direct observation and in-depth interviews with relevant employees at PT PLN (Persero) ULP Manado Utara will collect primary data. Secondary data is collected from journals and books. The results show that the postpaid receivables system is generally in line with accounting theory, with functions (Electric Energy Transactions, Billing, Customer Service & Administration, Internal Audit), documents (invoices, billing letters, doubtful accounts), accounting records (ACMT, Executive Information System) and procedures (recording, billing, follow-up) mostly in place and appropriate. There are challenges, however, especially regarding segregation of duties in the billing department, which handles multiple roles from meter reading to billing and disconnection. The study concludes that while the system is generally effective, improvements are needed in the distribution of tasks and the use of flowcharts to increase clarity and minimize the potential for errors, ultimately strengthening financial stability and operational efficiency.