EVALUATION OF INTERNAL CONTROL OF THE ACCOUNTING SYSTEM FOR HEALTH INSURANCE CLAIM PAYMENTS (STUDY AT PT ASURANSI JIWA MANULIFE INDONESIA)

Abstrak

Internal control in the accounting system for paying health insurance claims at PT Asuransi Jiwa Manulife
Indonesia. The internal control system is implemented in order to avoid various types of deviations and errors
that may occur. The type of data used in this research is qualitative. The data sources used are primary and
secondary data. All data was collected using interview, observation and documentation methods. The data
analysis technique used in this research is comparative descriptive. This research was intended to find out
directly about the evaluation of internal control of the health insurance claim payment accounting system. An
accounting system consisting of an organizational structure, clear authorization/authority, sound practices. An
accounting system consisting of related functions, forms, and accounting records used. From the research
results, almost all of the forms used do not have printed serial numbers, and are not neatly archived, there are
duplicate functions, and the infrastructure is inadequate. It would be best for PT Manulife Indonesia to review
the duties and responsibilities of each staff, have the forms printed with sequential numbers, and provide
passwords for confidential files so that not everyone can access the files.