ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PEMBAYARAN JAMINAN KECELAKAAN KERJA PADA BPJS KETENAGAKERJAAN CABANG SUKABUMI

Abstract

This study aims to analyze the internal control system in the payment process of Jaminan Kecelakaan Kerja (JKK) at BPJS Ketenagakerjaan Sukabumi Branch Office. The research focuses on evaluating the conformity of claim payment procedures and the effectiveness of internal controls in ensuring accuracy, timeliness, and compliance with applicable regulations. The method employed is a qualitative descriptive approach, with data collected through interviews and documentation studies. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing, supported by source and method triangulation. The results indicate that the internal control system has been systematically designed and supported by the e-PLKK system, the implementation of Service Level Agreements (SLA), segregation of duties, and multilayer verification mechanisms. However, its effectiveness is still influenced by operational constraints, particularly the high volume of claims and limited human resources, making it necessary to strengthen operational capacity to ensure optimal system performance.