EVALUASI SISTEM AKUNTANSI PENAGIHAN KETERLAMBATAN PIUTANG PELANGGAN OLEH PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA SURAKARTA

Saputra, Kusuma Aji Mindyo (2013) EVALUASI SISTEM AKUNTANSI PENAGIHAN KETERLAMBATAN PIUTANG PELANGGAN OLEH PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this research is to evaluate the accounting system of customer account receivable billing in the Perusahaan Daerah Air Minum (PDAM) Kota Surakarta, whether it has been in accordance with the Standart Operational Procedure (SOP) company. The step of this research done by comparing between the Standart Operational Procedure (SOP) of the company with the applied accounting system of account receivable billing. The accounting system of customer account receivable billing in the Perusahaan Daerah Air Minum (PDAM) Kota Surakarta consist of three processes. The proces is remainding letter, isolir, and pengenaan denda. All the processes have been run well by Perusahaan Daerah Air Minum (PDAM) Kota Surakarta. The result of this study are found excess and weakness from the customer accounts receivable billing system applied by Perusahaan Daerah Air Minum (PDAM) Kota Surakarta. The weakness of the system implementation is too long a time period given by the company in giving concessions to customers, the lack of expertise contained within the company who can operate a computer properly and less well-organized documents at the company. The conclusion of this research is the accounting system of account revivable billing applied by the company has been consistent with the Standard Operational Procedure (SOP) of company. Based on the result of research, the reserarches recomemends that companies must reorganize the company's internal problems and reduce the time leeway given by the company to the customer. Key words : billing, accounts receivable, Perusahaan Daerah Air Minum (PDAM) Kota Surakarta

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Faisal M
    Date Deposited: 07 Nov 2015 17:21
    Last Modified: 07 Nov 2015 17:21
    URI: https://eprints.uns.ac.id/id/eprint/21365

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