PT Taspen (Persero) is a state-owned company which has the duty to
distribute pension funds to the pension members throughout Indonesia. In
practice, PT Taspen (Persero) has a service standart namely 5T that is Tepat
orang, Tepat waktu, Tepat jumlah, Tepat tempat and Tepat administrasi. To
support the service standards it needed a good accounting system in implementing
pension payments.
In collected the data, the authors obtained data by library research and
field research. In this case includes direct observation and interviews with
officials involved with the activities of the first pension payments and own pension
insurance.
Accounting system of first pension payment and own pension insurance
in PT Taspen (Persero) Surakarta branch office has been running well and has
some advantages, that is the separation of functions quite properly, system
authorizations good, and has a good network procedure. Meanwhile, the
drawback is the payment accounting system takes a long time. In order to serve
participants with more quickly and accurately, it can be done by integrating some
parts into one part, of course with the support of elements of good internal
control.
Keywords: PT Taspen, Payment System, Surakart
