摘要:PT. PLN as the State-owned company engaged in the provision and sale ofelectricity continues to strive to provide the best service to its customers. PT.PLN (Persero) has developed a system of bill payment service of electricityfrom conventional systems (off-line) into the system on-line through the bankswhich serve on-line or through the ATM Flexible and Automatic ElectricityAccount Payment. Policy on the use of payment systems on-line and off-line is aproblem because not all the customer data that the settlement was made-up dateand error Cater officers in performing stand-meter pencatan causing double pay.In this practical work report focuses on the treatment of double pay your balancein terms of accounting records do PT. PLN and the efforts made by PT. PLN todecline to pay double the account balance at PT. PLN (Persero) Service AreaMenteng through restitution by assessing factors that may be the cause of actionto suppress pay double digits as well as efforts to provide information tocustomers who have made a double payment excess merestitusi to immediatelypay, in which the small things is one form of service PT. PLN (Persero) APLMenteng to customers.