Analisis Sistem dan Prosedur Penjualan dan Penerimaan Kas Tenaga Listrik Paskabayar (Reguler) dalam Upaya Mendukung Pengendalian Intern Perusahaan (Studi Kasus pada PT. Pln (Persero) Rayon Kediri Kota)

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

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ANALISIS SISTEM DAN PROSEDUR PENJUALAN DAN PENERIMAAN KAS

TENAGA LISTRIK PASKABAYAR (REGULER) DALAM UPAYA

MENDUKUNG PENGENDALIAN INTERN PERUSAHAAN

(Studi Kasus pada PT. PLN (Persero) Rayon Kediri Kota)

Virgy Ayu Kandita Muhammad Saifi I Nengah Sudjana

Fakultas Ilmu Administrasi Universitas Brawijaya

Malang

Email : virgykandita@gmail.com

ABSTRACT

This research has purpose to know the implementation of system and saleprocedures and postpaid power cash receipt(regular) at PT. PLN (Persero) Rayon Kediri City and to know the effectiveness of system and saleprocedures and cash receipts to support internal control at PT. PLN (Persero) RZ_{yon Kediri City. The} reseZ_{rch method is used descriptive rese}Z_{rch type through qu}Z_litZ_tive Z_pproZ_{ch. Descriptive rese}Z_{rch through} quZ_litZ_tive Z_pproZ_{ch h}Z_s Z _goZ_{l to get the concept in det}Z_il Z_{nd the det}Z_{iled on the problems th}Z_{t occur in} system Z_{nd s}Z_leprocedures Z_{nd c}Z_{sh (post-p}Z_{id)receipts. B}Z_{sed on the resultsof the} Z_nZ_lysis Z_{nd discussion,} there is weZ_{kness th}Z_t Z_{ffect the effectivenessof intern}Z_{l control within the comp}Z_{ny th}Z_{t In the implement}Z_tion of meter reZ_{ding online through the recording of} :_CMT Z_pplicZ_{tion so there} Z_{re no records or documents to} support the meter recordof implementZ_{tion. On the p}Z_{yment noticeof letter is} Z_{ddressed to the customers who} Z_re Z_rreZ_{rsed p}Z_{ymentexperienceonly in the first month} Z_{nd thirdmonthwith the policy of tempor}Z_{ry power} cut-off until dismZ_{ntling completion of MCB postp}Z_{id subscribers (regul}Z_r).

Keywords :System Analysis And Sales Procedures, And Cash Receipts, Internal Control, PT. PLN (Persero) Rayon Kediri City.

ABSTRAK

Penelitian ini memiliki tujuan untuk mengetahui pelaksanaan sistem dan prosedur penjualan dan penerimaan kas tenaga listrik paskabayar (reguler) pada PT. PLN (Persero) Rayon Kediri Kota serta untuk mengetahui efektifitas sistem dan prosedur penjualan dan penerimaan kas dalam upaya mendukung pengendalian intern pada PT. PLN (Persero) Rayon Kediri Kota. 0HWRGH 3HQHOLWLZ_{Q \}Z_{QJ GLJXQ}Z_NZ_Q Z_GZ_OZ_{K MHQLV SHQHOLWL}Z_Q

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Kata Kunci : Analisis Sistem Dan Prosedur Penjualan, Dan Penerimaan Kas, Pengendalian Intern, PT. PLN (Persero) Rayon Kediri Kota.

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

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Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

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kemudiZ_{n diterbitk}Z_{n rekening seb}Z_gZ_{i peng}Z_ntZ_r

penZ_gihZ_{n terh}Z_dZ_{p konsumen.}

KeuntungZ_{n Listrik P}Z_skZ_bZ_yZ_r (Reguler)

a. TidZ_k Z_dZ _bZ_tZ_{s l}Z_mZ _pemZ_kZ_iZ_{n listrik, listrik}

selZ_{lu tersedi}Z _sZ_mpZ_{i tengg}Z_{t w}Z_ktu Z_khir

bulZ_n.

b. Listrik tersediZ _{sembelum sebelum} Z_dZ_nyZ

pembZ_yZ_rZ_{n d}Z_{ri konsumen.}

c. Listrik yZ_{ng digun}Z_kZ_{n t}Z_{k terhingg}Z_.

d. Kwh meter (dZ_{k) lebih t}Z_hZ_{n l}Z_mZ_(PLN,2016). 2.3. Sistem dZ_{n Prosedur Penju}Z_lZ_n

PengertiZ_{n Prosedur Penju}Z_lZ_n

PuspitZ_wZ_{ti d}Z_n :_nggZ_{dini (2016:165)}

berpendZ_pZ_{t b}Z_hwZ _PenjuZ_lZ_{n merup}Z_kZ_n Z_ktivitZ_s

memperjuZ_lbelikZ_{n b}Z_rZ_{ng d}Z_{n j}Z_sZ _kepZ_dZ

konsumen. Siklus penjuZ_lZ_n Z_dZ_lZ_{h ser}Z_ngkZ_iZ_n

kegiZ_tZ_{n bisnis y}Z_{ng terj}Z_{di sec}Z_rZ _berulZ_{ng d}Z_n

kegiZ_tZ_{n pengol}Z_hZ_{n inform}Z_{si y}Z_{ng berhubung}Z_n

dengZ_{n penyer}Z_hZ_{n b}Z_rZ_{ng d}Z_{n j}Z_sZ _tersebut,

(KrismiZ_{ji,2002:269). H}Z_{l ini berk}Z_itZ_{n deng}Z_n

pendZ_pZ_{t prosedur penju}Z_lZ_{n y}Z_{ng di kemuk}Z_kZ_n

BZ_ridwZ_{n (2012:109) y}Z_{ng meny}Z_tZ_kZ_{n b}Z_hwZ

prosedur penjuZ_lZ_{n merup}Z_kZ_{n urut}Z_{n kegi}Z_tZ_n

sejZ_{k diterim}Z_nyZ _pesZ_nZ_{n d}Z_{ri pembeli,}

pengirimZ_{n b}Z_rZ_{ng, pembu}Z_tZ_{n f}Z_{ktur (pen}Z_gihZ_n)

dZ_{n penc}Z_tZ_tZ_{n penju}Z_lZ_n.

8QLW \Z_{QJ WHUN}Z_{LW G}Z_OZ_{P VLVWHP 3HQMX}Z_OZ_Q Menurut BZ_ridwZ_{n (2012: 109)}

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

20

beberZ_pZ _bZ_giZ_ndZ_lZ_{m perus}Z_hZZ_{n deng}Z_{n m}Z_ksud Z_gZ_{r penju}Z_lZ_{n y}Z_{ng terj}Z_{di d}Z_pZ_{t di}Z_wZ_{si deng}Z_n

bZ_{ik. B}Z_giZ_{n ± b}Z_giZ_{n y}Z_{ng terk}Z_{it d}Z_lZ_{m sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tersebut} Z_dZ_lZ_h:

a. BZ_giZ_{n Pes}Z_nZ_{n Penju}Z_lZ_{n (S}Z_{les Order} DepZ_rtement)

b. BZ_giZ_{n Kredit}

c. BZ_giZ_{n Gud}Z_ng

d. BZ_giZ_{n Pengirim}Z_n

e. BZ_giZ_{n Billing (pembu}Z_tZ_{n f}Z_{ktur d}Z_n

penZ_gihZ_n)

3HQJHQGZ_OLZ_{Q ,QWHUQ}Z_OZ_WZ_{V 3HQMX}Z_OZ_Q

1.)PZ_dZ _{struktur org}Z_nisZ_{si, fungsi y}Z_{ng h}Z_rus

terpisZ_{h dil}Z_kukZ_{n kegi}Z_tZ_{n pengecek}Z_{n intern}

terhZ_dZ_{p penju}Z_lZ_{n deng}Z_n Z_dZ_nyZ

kemungkinZ_{n resiko buruk y}Z_{ng d}Z_pZ_{t terj}Z_di,

misZ_lnyZ _piutZ_{ng t}Z_{k tert}Z_{gih, m}Z_nipulZ_si

cZ_tZ_tZ_b Z_kuntZ_{nsi, d}Z_{n resiko l}Z_innyZ_,

2.)PZ_dZ _{prosedur pembuku}Z_{n, seti}Z_{p terj}Z_di

trZ_nsZ_{ksi penju}Z_lZ_{n, prosedur penc}Z_tZ_tZ_n

pencZ_tZ_tZ_{n bergun}Z _{untuk terj}Z_minnyZ _hZ_rtZ

perusZ_hZZ_{n d}Z_{n seb}Z_gZ_{i bukti tel}Z_{h terj}Z_di

trZ_nsZ_{ksi penju}Z_lZ_n,

3.)PZ_dZ _{komponen pr}Z_{ktek seh}Z_{t, perus}Z_hZZ_{n h}Z_rus

memiliki Z_turZ_{n d}Z_lZ_{m pel}Z_ksZ_nZZ_{n proses}

penjuZ_lZ_{n mis}Z_lnyZ _{formulir deng}Z_{n nomor urut}

yZ_{ng tercet}Z_{k, pel}Z_ksZ_nZZ_{n rekonsili}Z_{si sec}Z_rZ

periodik, dZ_{n kegi}Z_tZ_{n pr}Z_{ktek seh}Z_{t l}Z_innyZ

(MulyZ_{di, 2001:220)}

2.4. Sistem dZ_{n Prosedur Penerim}ZZ_{n K}Z_s PengertiZ_{n Prosedur Penerim}ZZ_{n K}Z_s

PenerimZZ_{n k}Z_{s merup}Z_kZ_{n su}Z_{tu penju}Z_lZ_n

tunZ_{i berup}Z _pembZ_yZ_rZ_{n sec}Z_rZ _lZ_{ngsung ketik}Z

terjZ_dinyZ _trZ_nsZ_{ksi. Menurut Muly}Z_{di (2001:455)}

berpendZ_pZ_{t b}Z_hwZ _penjuZ_lZ_{n Tun}Z_{i merup}Z_kZ_n

pembeli yZ_{ng h}Z_{rus memb}Z_yZ_{r h}Z_rgZ _bZ_rZ_ng

sebelum menerimZ _bZ_rZ_{ng d}Z_{ri perus}Z_hZZ_{n d}Z_n

setelZ_{h perus}Z_hZZ_{n menerim}Z _uZ_{ng d}Z_{ri pembeli,}

perusZ_hZZ_{n menc}Z_tZ_{t tr}Z_sZ_{ksi penju}Z_lZ_{n tun}Z_i

tersebut.

BerdZ_sZ_rkZ_{n pengerti}Z_{n di}Z_tZ_{s d}Z_pZ_t

disimpulkZ_{n b}Z_hwZ _{sistem prosedur penerim}ZZ_n

kZ_{s merup}Z_kZ_{n ser}Z_ngkZ_iZ_{n proses tr}Z_nsZ_ksi

pembZ_yZ_rZ_{n y}Z_{ng dil}Z_kukZ_{n d}Z_{ri konsumen berup}Z

pembZ_yZ_rZ_{n tun}Z_{i untuk mend}Z_pZ_tkZ_{n b}Z_rZ_ng Z_tZ_u

jZ_sZ _hinggZ _pZ_dZ _{proses penc}Z_tZ_tZ_{n penju}Z_lZ_{n tun}Z_i

perusZ_hZZ_n.

)XQJVL \Z_{QJ 7HUN}Z_{LW 6LVWHP G}Z_{Q 3URVHGXU}

3HQHULPZZ_{Q .}Z_V

Menurut MulyZ_{di (2016:385) meny}Z_tZ_kZ_n

bZ_hwZ _{fungsi y}Z_{ng terk}Z_{it d}Z_lZ_{m sistem}

penerimZZ_{n N}Z_{V G}Z_{UL SHQMX}Z_OZ_{Q WXQ}Z_LZ_GZ_OZ_KFungsi

PenjuZ_lZ_{n, Fungsi K}Z_{s )XQJVL *XG}Z_{QJ Fungsi}

PengirimZ_{n G}Z_QFungsi :_kuntZ_nsi

-Z_ULQJZ_{Q 3URVHGXU \}Z_{QJ 0HPEHQWXN 6LVWHP}

3HQHULPZZ_{Q N}Z_V

Menurut MulyZ_{di (2016:392-393),}

prosedur pZ_dZ _{sistem penerim}ZZ_{n k}Z_{s d}Z_ri

penjuZ_lZ_{n tun}Z_i Z_dZ_lZ_{h seb}Z_gZ_{i berikut:}

1. Prosedur order penjuZ_lZ_n.

2. Prosedur penerimZZ_{n k}Z_s.

3. Prosedur penyerZ_hZ_{n b}Z_rZ_ng.

4. Prosedur pencZ_tZ_tZ_{n penju}Z_lZ_{n tun}Z_i.

5. Prosedur penyetorZ_{n k}Z_{s ke b}Z_nk

6. Prosedur pencZ_tZ_tZ_{n penerim}ZZ_{n k}Z_s.

7. Prosedur pencZ_tZ_tZ_{n h}Z_rgZ _{pokok penju}Z_lZ_n. 3HQJHQGZ_OLZ_{Q ,QWHUQ}Z_WZ_{V 3HQHULP}ZZ_{Q .}Z_V

Berikut merupZ_kZ_{n t}Z_{nggung j}Z_wZ_b

pengendZ_liZ_{n intern}Z_{l terh}Z_dZ_{p k}Z_{s, seb}Z_gZ_i

berikut:

a. MenetZ_pkZ_{n t}Z_{nggung j}Z_wZ_{b pengelol}ZZ_{n d}Z_n

pengZ_wZ_sZ_{n fisik.}

b. SemuZ _surZ_{t m}Z_{suk h}Z_{rus dibuk}Z _dengZ_n

pengZ_wZ_sZ_{n y}Z_{ng cukup.}

c. HZ_{rus seger}Z _dibuZ_{t c}Z_tZ_tZ_{n oleh y}Z_{ng membu}Z_t

surZ_{t tent}Z_{ng cek} Z_tZ_{u u}Z_{ng y}Z_{ng diterim}Z_{, d}Z_ri

siZ_pZ_{, juml}Z_hnyZ_{, d}Z_{n untuk tuju}Z_n Z_pZ_.

d. SemuZ _oenjuZ_lZ_{n tun}Z_{i h}Z_{rus dibu}Z_tkZ_{n not}Z

penjuZ_lZ_{n y}Z_{ng sud}Z_{h diberi nomor urut} Z_tZ_u

dicZ_tZ_{t d}Z_lZ_{m mesin c}Z_{sh register.}

e. DZ_ftZ_{r penerim}ZZ_{n u}Z_{ng h}Z_{rus dicocokk}Z_n

dengZ_{n jurn}Z_{l penerim}ZZ_{n u}Z_ng.

f. TembusZ_{n not}Z _penjuZ_lZ_{n tun}Z_{i h}Z_rus

dikirimkZ_{n ke k}Z_{sir d}Z_{n b}Z_giZ_{n pengirim}Z_n.

g. Bukti setor ke bZ_{nk seti}Z_{p h}Z_{ri dicocokk}Z_n

dengZ_{n d}Z_ftZ_{r penerim}ZZ_{n u}Z_{ng h}Z_riZ_{n d}Z_n

cZ_tZ_tZ_{n d}Z_lZ_{m jurn}Z_{l penerim}ZZ_{n u}Z_ng.

h. KZ_{sir tid}Z_{k boleh mer}Z_ngkZ_{p mer}Z_ngkZ_p

mengerjZ_kZ_{n buku oemb}Z_{ntu ut}Z_{ng d}Z_{n piut}Z_ng

dZ_{n seb}Z_liknyZ_.

i. SemuZ _penerimZZ_{n u}Z_{ng h}Z_{rus disetork}Z_{n p}Z_dZ

hZ_{ri itu jug}Z Z_tZ_{u p}Z_dZ Z_wZ_{l h}Z_{ri kerj}Z

berikutnyZ_.

j. Rekonsili lZ_porZ_{n b}Z_{nk h}Z_{rus dil}Z_kukZ_{n oleh}

orZ_{ng y}Z_{ng tid}Z_{k berwen}Z_{ng menerim}Z _uZ_ng

mZ_{upun y}Z_{ng menulis cek.}

k. Kunci cZ_{sh register h}Z_{rus dipeg}Z_{ng oleh or}Z_ng

yZ_{ng tid}Z_{k megelol}Z _kZ_s.

l. DiZ_dZ_kZ_{n rot}Z_{si peg}Z_wZ_i Z_gZ_{r tid}Z_{k timbul kerj}Z

sZ_mZ _{untuk berbu}Z_{t kecur}Z_ngZ_n.

m.KZ_{sir seb}Z_iknyZ _menyerZ_hkZ_{n u}Z_{ng j}Z_minZ_n.

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

21 2.5. PengendZ_liZ_{n Intern}Z_l

PengertiZ_{n Pengend}Z_liZ_{n Intern}Z_l

Menurut pendZ_pZ_t :_ICP: _{(Commitee on} :_{uditing Procedure} :_meicZ_{n Institute of C}Z_rified Public :_ccountZ_{nt) d}Z_lZ_{m B}Z_ridwZ_{n (2012:13)}

pengZ_wZ_sZ_{n Intern (Intern}Z_{l control)} Z_tZ_{u y}Z_ng

disebut PengendZ_liZ_{n Intern}Z_{l itu meliputi struktur}

orgZ_nisZ_{si d}Z_{n semu}Z _cZ_rZ _{± c}Z_rZ _sertZ Z_lZ_{t ±} Z_lZ_t

yZ_{ng dikoordin}Z_sikZ_{n y}Z_{ng digun}Z_kZ_{n di d}Z_lZ_m

perusZ_hZZ_{n deng}Z_{n tuju}Z_{n untuk menj}Z_gZ

keZ_mZ_nZ_{n h}Z_rtZ _{milik perus}Z_hZZ_{n, memeriks}Z

ketelitiZ_{n d}Z_{n keben}Z_rZ_{n d}Z_tZ Z_kuntZ_nsi,

memZ_jukZ_{n efisiensi di d}Z_lZ_{m oper}Z_{si, d}Z_n

membZ_{ntu menj}Z_gZ _dipZ_tuhinyZ _kebijZ_kZ_n

menZ_{jemen y}Z_{ng tel}Z_{h diter}Z_pkZ_{n terlebih d}Z_hulu. TujuZ_{n Pengend}Z_liZ_{n Intern}Z_l

TujuZ_{n sistem pengend}Z_liZ_{n Intern}Z_l

menurut MulyZ_{di (2016:129)} Z_dZ_lZ_{h: (1) menj}Z_gZ Z_{set org}Z_nisZ_{si, (2) mengecek keteliti}Z_{n d}Z_n

keZ_ndZ_lZ_{n d}Z_tZ Z_kuntZ_{nsi, (3) mendorog efisiensi,}

dZ_{n (4) mendorong dip}Z_tuhinyZ _kebijZ_kZ_n

mZ_nZ_jemen.

Unsur ± Unsur PengendZ_liZ_{n Intern}Z_l Unsur-unsur pengendZ_liZ_{n Intern}Z_{l y}Z_{ng di}

kemukZ_kZ_{n Muly}Z_{di (2016:130) y}Z_{itu seb}Z_gZ_i

berikut:

1) Struktur orgZ_nisZ_{si y}Z_{ng memis}Z_hkZ_n

tZ_nggungjZ_wZ_{b fungsion}Z_{l sec}Z_rZ _tegZ_s.

2) Sistem wewenZ_{ng d}Z_{n prosedur penc}Z_tZ_tZ_{n y}Z_ng

memberikZ_{n perlindung}Z_{n y}Z_{ng cukup terh}Z_dZ_p Z_{set, ut}Z_{ng, pend}Z_pZ_tZ_{n, d}Z_{n beb}Z_n.

3) PrZ_{ktik y}Z_{ng seh}Z_{t d}Z_lZ_{m mel}Z_ksZ_nZ_kZ_{n tug}Z_s

dZ_{n fungsi seti}Z_{p unit org}Z_nisZ_si.

4) KZ_ryZ_wZ_{n y}Z_{ng mutuny}Z _sesuZ_{i deng}Z_n

tZ_nggungjZ_wZ_bnyZ_.

3. 0(72'( 3(1(/,7,:₁

Jenis PenelitiZ_{n y}Z_{ng digun}Z_kZ_{n d}Z_lZ_m

penulisZ_{n ini} Z_dZ_lZ_{h jenis peneliti}Z_{n deskriptif}

dengZ_{n menggun}Z_kZ_{n pendek}Z_tZ_{n ku}Z_litZ_tif.

PenelitiZ_{n p}Z_dZ _{skripsi ini dil}Z_kukZ_{n di PT. PLN}

(Persero) RZ_{yon Kediri Kot}Z_{. 6XPEHU G}Z_WZ _\Z_QJ

GLJXQZ_NZ_{Q G}Z_OZ_{P SHQHOLWL}Z_{Q LQL} Z_GZ_OZ_{K G}Z_WZ_SULPHU

GZ_{Q G}Z_WZ _{VHNXQGHU 7HNQLN SHQJXPSXO}Z_{Q G}Z_WZ

GLOZ_NXNZ_{Q GHQJ}Z_{Q REVHUY}Z_{VL Z}Z_ZZ_QFZ_UZ _GZ_Q

GRNXPHQWZ_{VL ,QVWUXPHQ SHQHOLWL}Z_{Q GLO}Z_NXNZ_Q

EHUGZ_VZ_UNZ_{Q SHGRP}Z_{Q REVHUY}Z_{VL SHGRP}Z_Q

LQWHUYLHZ SHGRPZ_{Q GRNXPHQW}Z_{VL F}Z_WZ_WZ_{Q O}Z_SZ_QJZ_Q

GZ_{Q SHQHOLWL VHQGLUL /}Z_QJNZ_{K ± O}Z_QJNZ_{K GLG}Z_OZ_P Z_QZ_{OLVLV G}Z_WZ _SZ_GZ _SHQHOLWLZ_{Q LQL} Z_GZ_OZ_{K VHE}Z_JZ_L

berikut:

1. :_nZ_{lisis sistem d}Z_{n prosedur penju}Z_lZ_{n d}Z_n

penerimZZ_{n k}Z_{s ten}Z_gZ _{listrik p}Z_scZ_bZ_yZ_{r p}Z_dZ

PT. PLN (Persero) RZ_{yon Kediri Kot}Z _terhZ_dZ_p

sistem yZ_{ng l}Z_mZ _dZ_lZ_{m r}Z_ngkZ _mengevZ_luZ_si

kelemZ_hZ_{n y}Z_{ng terj}Z_{di p}Z_dZ _internZ_l

perusZ_hZZ_n.

2. MembZ_{ngun sistem y}Z_{ng b}Z_{ru seb}Z_gZ_{i solusi}

dZ_lZ_{m sistem y}Z_{ng l}Z_mZ _dZ_lZ_{m up}Z_yZ

pengendZ_liZ_{n intern p}Z_dZ _perusZ_hZZ_n.

4. +:_{6,/ '}:_{1 3(0%}:₊:₆:₁

4.1. :_nZ_{lisis d}Z_{n Interprest}Z_{si d}Z_tZZ_tZ_{s sistem} penjuZ_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_r (reguler) pZ_dZ _{PT. PLN (Persero) R}Z_yon Kediri KotZ_.

BerdZ_sZ_rkZ_{n peneliti}Z_n Z_tZ_{s d}Z_tZ _yZ_ng

diperoleh mengenZ_{i sistem penju}Z_lZ_{n ten}Z_gZ _listrik

pZ_skZ_bZ_yZ_{r y}Z_{ng berl}Z_{ku p}Z_dZ _{PT. PLN (Persero)}

RZ_{yon Kediri Kot}Z _perlu Z_dZ_nyZ _kontribusi

perbZ_ikZ_{n deng}Z_{n tuju}Z_{n d}Z_pZ_{t berj}Z_lZ_nnyZ _sistem

penjuZ_lZ_{n sec}Z_rZ _{efektif d}Z_{n efisen.}

4.1.1.:_nZ_{lisis terh}Z_dZ_{p pener}Z_pZ_{n b}Z_giZ_{n y}Z_ng terkZ_{it d}Z_lZ_{m sistem} Z_kuntZ_{nsi penju}Z_lZ_n yZ_{ng berl}Z_{ku p}Z_dZ _{PT. PLN (Persero)} RZ_{yo Kediri Kot}Z_{, seb}Z_gZ_{i berikut:}

PZ_dZ _{sistem penju}Z_lZ_{n y}Z_{ng diter}Z_pkZ_{n PT.}

PLN (Persero) RZ_{yon Kediri Kot}Z _melibZ_tkZ_n

bZ_giZ_{n ± b}Z_giZ_{n did}Z_lZ_{m sistem penju}Z_lZ_{n ten}Z_gZ

listrik pZ_skZ_bZ_yZ_{r tersebut, b}Z_giZ_{n y}Z_{ng terk}Z_it Z_dZ_lZ_{h meliputi b}Z_giZ_{n pemb}Z_cZZ_{n meter, b}Z_giZ_n

trZ_nsZ_{ksi energi, b}Z_giZ_{n pel}Z_yZ_nZ_{n d}Z_n Z_dministrZ_{si, b}Z_giZ_{n pengirim}Z_{n, sert}Z _bZ_giZ_n

penyZ_mbungZ_{n d}Z_{n pemutus}Z_n.PZ_dZ _bZ_giZ_{n y}Z_ng

terkZ_{it d}Z_lZ_{m sistem penju}Z_lZ_{n ten}Z_gZ _listrik

pZ_skZ_bZ_yZ_{r tel}Z_{h mel}Z_kukZ_{n kew}Z_jibZ_{n sesu}Z_i

jobdesk nyZ _mZ_{sing ± m}Z_{sing. N}Z_{mun ditemui}

terdZ_pZ_{t su}Z_{tu ketid}Z_ksesuZ_iZ_{n fungsi p}Z_dZ _bZ_giZ_n

pelZ_yZ_nZ_{n pel}Z_nggZ_{n d}Z_n Z_dministrZ_{si b}Z_hwZ

bZ_giZ_{n tersebut tid}Z_{k berdiri sendiri. B}Z_giZ_n Z_dministrZ_{si memiliki fungsi seb}Z_gZ_{i penc}Z_tZ_tZ_n

yZ_{ng berk}Z_itZ_{n deng}Z_{n rinci}Z_{n bi}Z_yZ _operZ_sionZ_l

dZ_{n peng}Z_juZ_n Z_nggZ_rZ_{n menj}Z_{di s}Z_{tu fungsi}

dengZ_{n b}Z_giZ_{n pel}Z_yZ_nZ_{n pel}Z_nggZ_{n. H}Z_{l tersebut}

mengZ_kibZ_tkZ_n Z_dZ_nyZ _perZ_ngkZ_pZ_{n tug}Z_s,

sehinggZ _perlu Z_dZ_nyZ _{sdm y}Z_{ng mem}Z_hZ_{mi kedu}Z

bidZ_{ng d}Z_{n m}Z_{mpu menj}Z_lZ_nkZ_nnyZ _secZ_rZ

bersZ_mZZ_n Z_gZ_{r penju}Z_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_r

berjZ_lZ_{n sec}Z_rZ _efektif.

4.1.2.:_nZ_{lisis terh}Z_dZ_{p pener}Z_pZ_{n dokumen} yZ_{ng digun}Z_kZ_{n d}Z_lZ_{m sistem} Z_kuntZ_nsi penjuZ_lZ_{n y}Z_{ng berl}Z_{ku p}Z_dZ _{PT. PLN} (Persero) RZ_{yon Kediri Kot}Z_{, seb}Z_gZ_i berikut:

BerZ_dZ_sZ_rkZ_n Z_nZ_{lisis y}Z_{ng tel}Z_{h dil}Z_kukZ_n

mengenZ_{i dokumen y}Z_{ng digun}Z_kZ_{n d}Z_lZ_m

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 5 September 2017| administrasibisnis.studentjournal.ub.ac.id

22

pZ_skZ_bZ_yZ_{r tersebut sud}Z_{h m}Z_{mpu mendukung}

proses penjuZ_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_r,

sehinggZ _dZ_pZ_{t dik}Z_tZ_kZ_{n b}Z_{ik d}Z_{n tel}Z_{h memenuhi}

kebutuhZ_{n sistem penju}Z_lZ_{n ten}Z_gZ _listrik

pZ_skZ_bZ_yZ_{r p}Z_dZ _{PT.PLN (Persero) R}Z_{yon Kediri}

KotZ _tersebut.NZ_{mun, p}Z_dZ _{proses pemb}Z_cZZ_n

meter yZ_{ng dil}Z_kukZ_{n oleh petug}Z_{s PLN dil}Z_kukZ_n

secZ_rZ _{online deng}Z_{n menggun}Z_kZ_n :_CMT

(Z_plikZ_{si C}Z_tZ_{t Meter Terp}Z_{du) y}Z_{ng dihubungk}Z_n

ke :_{P2T (}:_plikZ_{si pel}Z_yZ_nZ_{n pel}Z_nggZ_{n Terpus}Z_t),

sehinggZ _tidZ_k Z_dZ_nyZ _dokumen Z_tZ_{u c}Z_tZ_tZ_{n sec}Z_rZ

mZ_nuZ_{l mengen}Z_{i h}Z_{sil d}Z_{ri bes}Z_{r p}Z_sokZ_{n listrik}

yZ_{ng dikonsumsi pel}Z_nggZ_{n p}Z_skZ_bZ_yZ_{r. D}Z_lZ_{m h}Z_l

ini perusZ_hZZ_{n seb}Z_iknyZ _{perlu menerbitk}Z_{n f}Z_ktur

yZ_{ng dit}Z_nggungjZ_wZ_bkZ_{n kep}Z_dZ _petugZ_{s PLN}

sebZ_gZ_i Z_lZ_{t perek}Z_{m c}Z_tZ_tZ_{n sec}Z_rZ _mZ_nuZ_l Z_gZ_r

tidZ_{k terj}Z_{di kes}Z_lZ_hZ_{n d}Z_lZ_{m penc}Z_tZ_tZ_{n meter}

sehinggZ _perusZ_hZZ_{n d}Z_pZ_{t menj}Z_gZ _ketilitiZ_n Z_tZ_s Z_ngkZ _dZ_{ri juml}Z_{h p}Z_sokZ_{n7listrik y}Z_ng

dikeluZ_rkZ_{n perus}Z_hZZ_{n deng}Z_{n juml}Z_{h y}Z_ng

sehZ_rusnyZ _menjZ_{di pend}Z_pZ_tZ_{n y}Z_{ng diterim}Z

perusZ_hZZ_{n mel}Z_{lui pengkoreksi}Z_{n ul}Z_ng

pembZ_cZZ_{n meter.}

4.1.3.:_nZ_{lisis terh}Z_dZ_{p pener}Z_pZ_{n prosedur} yZ_{ng digun}Z_kZ_{n d}Z_lZ_{m sistem} Z_kuntZ_nsi penjuZ_lZ_{n y}Z_{ng berl}Z_{ku p}Z_dZ _{PT. PLN} (Persero) RZ_{yo Kediri Kot}Z_{, seb}Z_gZ_i berikut:

BerdZ_sZ_rkZ_n Z_nZ_{lisis y}Z_{ng tel}Z_{h dil}Z_kukZ_n

pZ_dZ _{prosedur penju}Z_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_r

yZ_{ng diter}Z_pkZ_{n PT.PLN (Persero) R}Z_{yon Kediri}

KotZ _sudZ_{h memiliki sistem d}Z_{n prosedur y}Z_ng

bZ_{ik. N}Z_{mun, p}Z_dZ _bZ_giZ_{n b}Z_giZ_{n y}Z_{ng terk}Z_it

penjuZ_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_{r perlu} Z_dZ_nyZ

perbZ_ikZ_n Z_gZ_{r d}Z_pZ_{t berj}Z_lZ_{n lebih efektif,}

khususnyZ _pZ_dZ _bZ_giZ_{n Pemb}Z_cZZ_{n Pel}Z_nggZ_n

untuk menerbitkZ_{n c}Z_tZ_tZ_{n m}Z_nuZ_{l sehingg}Z _perlu Z_dZ_nyZ _penZ_mbZ_hZ_{n prosedur y}Z_{itu petug}Z_{s PLN}

mencZ_tZ_{t h}Z_{sil pemb}Z_cZZ_{n meter.Berikut} Z_kZ_n

dijZ_bZ_rkZ_{n prosedur perb}Z_ikZ_{n p}Z_dZ _sistem

penjuZ_lZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_{r, y}Z_itu:

i. Prosedur dimulZ_{i d}Z_{ri petug}Z_{s PLN (mitr}Z

kerjZ_{) y}Z_{ng d}Z_tZ_{ng kerum}Z_{h pel}Z_nggZ_n

melZ_kukZ_{n pemb}Z_cZZ_{n meter.}

ii. KemudiZ_{n petug}Z_{s PLN menginput h}Z_sil

pembZ_cZZ_{n meter p}Z_dZ:_{CMT (}:_plikZ_{si C}Z_tZ_t

Meter TerpusZ_{t) d}Z_{n mel}Z_kukZ_{n penc}Z_tZ_tZ_n

hZ_{sil pemb}Z_cZZ_{n meter sec}Z_rZ _mZ_nuZ_{l p}Z_dZ

dokumen pencZ_tZ_tZ_{n meter sejuml}Z_{h 2}

rZ_ngkZ_{p, lemb}Z_{r pert}Z_mZ _diberikZ_{n b}Z_giZ_{n TE}

dZ_{n lemb}Z_{r kedu}Z _disimpZ_{n seb}Z_gZ_i Z_{rsip oleh}

petugZ_{s PLN. Proses Pec}Z_cZ_tZ_{n meter}

dilZ_kukZ_{n untuk mel}Z_porkZ_{n bes}Z_{r p}Z_sokZ_n

listrik yZ_{ng tel}Z_{h dikonsumsi pel}Z_nggZ_n

pZ_skZ_bZ_yZ_r.

iii. SetelZ_{h itu, b}Z_giZ_{n Tr}Z_nsZ_{ksi Energi menerim}Z

informZ_{si berd}Z_sZ_rkZ_{n h}Z_{sil pemb}Z_cZZ_{n meter}

melZ_lui :_{P2T (}:_plikZ_{si Pel}Z_yZ_nZ_{n Pel}Z_nggZ_n

TerpusZ_{t) d}Z_{n menerim}Z _{dokumen h}Z_sil

pembZ_cZZ_{n meter.}

iv. BZ_giZ_{n Tr}Z_nsZ_{ksi Energi menghitung bes}Z_r

jumlZ_{h rekening y}Z_{ng h}Z_{rus dit}Z_gihkZ_n

pelZ_nggZ_{n sesu}Z_{i deng}Z_{n juml}Z_h

pengkonsumsiZ_nnyZ _melZ_lui Z_plikZ_{si tersebut.}

v. SetelZ_{h proses k}Z_lkulZ_{si t}Z_gihZ_{n pel}Z_nggZ_n,

bZ_giZ_{n ini mel}Z_kukZ_{n otoris}Z_{si sec}Z_rZ _online

melZ_lui :_{P2T (}:_plikZ_{si Pel}Z_yZ_nZ_{n Pel}Z_nggZ_n

TerpZ_{du) p}Z_dZ _tZ_nggZ_{l 1-5.}

vi. KemudiZ_{n, b}Z_giZ_{n Pel}Z_yZ_nZ_{n pel}Z_nggZ_{n d}Z_n Z_dministrZ_{si membu}Z_tkZ_{n d}Z_ftZ_{r pengirim}Z_n

rekening listrik dZ_{n menerbitk}Z_{n dokumen}

TUL VI-01 sebZ_nyZ_{k 4 r}Z_ngkZ_{p berup}Z _:

a) PemberitZ_huZ_{n Pel}Z_ksZ_nZZ_{n Pemutus}Z_n

SementZ_rZ _SZ_mbungZ_{n Ten}Z_gZ _Listrik.

b) PerintZ_{h Pemutus}Z_{n Listrik Sement}Z_rZ

SZ_mbungZ_{n Listrik.}

c) PerintZ_{h Peny}Z_mbungZ_{n Kemb}Z_li

SZ_mbungZ_{n Ten}Z_gZ _Listrik.

d) PenyelesZ_iZ_{n Pemutus}Z_{n Sement}Z_rZ

SZ_mbungZ_{n Ten}Z_gZ _Listrik.

vii. TUL VI-01 diberikZ_{n m}Z_{sing m}Z_{sing m}Z_sing

sZ_{tu lemb}Z_{r, lemb}Z_{r pert}Z_mZ _sebZ_gZ_{i tembus}Z_n

untuk pelZ_nggZ_{n, lemb}Z_{r kedu}Z _dZ_{n ke emp}Z_t

diberikZ_{n p}Z_dZ _bZ_giZ_{n pel}Z_yZ_nZ_{n pel}Z_nggZ_n

untuk di Z_{rsip d}Z_{n lemb}Z_{r ketig}Z _{untuk petug}Z_s

PLN.

viii.PetugZ_{s PLN kerum}Z_{h Pel}Z_nggZ_{n untuk}

memberikZ_{n dokumen TUL VI±01}

PemberitZ_huZ_{n Pel}Z_ksZ_nZZ_{n Pemutus}Z_n

SementZ_rZ _SZ_mbungZ_{n Ten}Z_gZ _{Listrik y}Z_ng

menghZ_ruskZ_{n pel}Z_nggZ_{n mel}Z_kukZ_n

pembZ_yZ_rZ_{n ke temp}Z_{t pemb}Z_yZ_rZ_n.

ix. PelZ_nggZ_{n mel}Z_kukZ_{n peroses pemb}Z_yZ_rZ_n

rekening listrik pZ_skZ_bZ_yZ_{r p}Z_dZ _tempZ_t

pembZ_yZ_rZ_{n PPOB (P}Z_{yment Point Online} BZ_nk).

x. KemudiZ_{n sur}Z_{t pemberit}Z_huZ_{n pemutus}Z_n

sementZ_rZ _sZ_mbungZ_{n listrik diser}Z_hkZ_{n ke}

bZ_giZ_{n pengirim}Z_{n untuk diberik}Z_{n kerum}Z_h

pelZ_nggZ_{n ten}Z_gZ _{listrik p}Z_skZ_bZ_yZ_{r seb}Z_gZ_i

surZ_{t pering}Z_tZ_n Z_gZ_{r seger}Z _melZ_kukZ_n

pembZ_yZ_rZ_n.

xi. :_pZ_bilZ _tidZ_k Z_dZ _pembZ_yZ_rZ_{n s}Z_mpZ_i

melewZ_{ti tgl 20 p}Z_dZ _bulZ_{n ketig}Z_{, m}Z_kZ

bZ_giZ_{n pel}Z_yZ_nZ_{n pel}Z_nggZ_{n d}Z_n Z_dministrZ_si

menerbitkZ_{n TUL VI-03 seb}Z_nyZ_{k 4 r}Z_ngkZ_p,