Implementation ICoFR on Internal Control of Electricity Sales Revenue PLN UP3 Malang

Pratiwi Devi Nurhidayati, Makaryanawati Makaryanawati, Rachmad Bagus Wibowo

Abstract


This study aims to determine the quality of electricity sales revenue reports by utilizing or implementing internal control information technology, namely ICoFR (Internal Control over Financial Reporting). The results of the control report will be used as a control document for internal audits at the company PT PLN (Persero) UID Jatim UP3 Malang. This research is designed using a qualitative approach, specifically the case study method, because it allows researchers to conduct an in-depth investigation of the phenomenon of ICoFR technology implementation. Research data collection was carried out by interviews and field observations. Data analysis techniques were carried out interactively and descriptively. The results showed that the implementation of ICoFR technology carried out by PT PLN (Persero) UID Jatim UP3 Malang provided controlled and reliable sales revenue report documents. The impact of income reports can be compared and monitored, and it is easy to determine the type of grouping.

Keywords


Implementasi; ICoFR (Internal Control over Financial Reporting); Pengendalian Internal; Pendapatan Penjualan Listrik; PT PLN (Persero); Studi Kasus

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References


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DOI: https://doi.org/10.17509/jrak.v13i2.78414

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