EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS DARI PEMBAYARAN AIR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KAS PEMBANTU MOBIL PDAM KOTA SURAKARTA

MUHAMMAD, IKA NI'MATUS SYAFA'AH (2013) EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS DARI PEMBAYARAN AIR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KAS PEMBANTU MOBIL PDAM KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    now days society's need for clean water increases over time. many new buildings requiring new water connection makes the drinking water local enterprise (PDAM) of Surakarta City have many customers; for that reason, the PDAM of surakarta cityattemted to meed costumer's need and to cater them well.the cash revenue for pdamwater payment is optain through many counters, one of which is mobile subsidiary cash of PDAM. The cash revenue system from the good account payment becomes very important because the account payment derives from many counters that have not been fully online so that some double payment occurs that can harm the customers. This final project writing aimed to find out the accounting system of cash revenue from the water payment in water subsidary cash of surakarta city's drinking water lokal enterprise (PDAM) and to find out the strength and the weakness in the accounting system of cash revenue from the water payment in Mobile Subsidiary cash of surakarta city's drinking water lokal enterprise The cash revenue system from the water account payment in Mobile subsidary cash surakarta city's drinking water local enterprise (PDAM) had some strengths and weaknesses. The strengths included the document with printed sequenced number and authorized by the competent party, SIPDAM can only be opened using password, the cash received in the end of day was deposited to the bank, the existing cash was matched to the recording, and suddenly inspection was carried out by the internal supervision division. The weaknesses included: the system in surakarta sity's PDAM had not fully online PDAM of Surakarta cityhad not special room yet for document adn scadule of PDAM's Mobile Subsidiary Cash had not been arranged well and had not been published yet. The writer concluded that the accounting system of cash revenue from the Mobile Subsidiary Cash of surakarta city's PDAM hda been good despite some weaknesses. The writer recommended to apply the on-line system fully, to have special room to store the document and to have a well-organized schedule for the Mobile Subsidiary Cash of Surakarta's city PDAM and to published it to the public. Keywords: Accounting System of Cash Revenue, PDAM, Surakarta City

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Tri Wahyu Prasetyo
    Date Deposited: 15 Apr 2014 20:00
    Last Modified: 15 Apr 2014 20:00
    URI: https://eprints.uns.ac.id/id/eprint/11214

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