Evaluasi sistem pengendalian intern penerimaan kas pada PDAM Kota Surakarta cabang utara

Oleh :
Lauria Ika Putri - F3304071 - Fak. Ekonomi dan Bisnis

ABSTRAK PDAM is a company getting involved in providing service. Therefore, the source of cash receiving is different from the o ne in the manufacture or trading company. Since PDAM provides vital necessity of society, the cash receiving gained is quite big. Cash is a property which can be misused the most easily. Therefore, the presence of good internal controlling system is very important.The objectives to be obtained from this research are to get clear description about the internal controlling system o n the cash receiving in PDAM of Surakarta City at the North Branch. The research methodology used is conducting survey in PDAM of Surakarta City at the North Branch and interview the related parties. The system and procedure for cash receiving involve related functions, documents, accounting records and procedure forming the system and flowchart. Besides the components of internal controlling system for cash receiving in the company, the researcher will compare the theories that have been learned with the real situation in the PDAM of Surakarta City at the North Branch.Based o n the research in internal controlling system o n cash receiving in PDAM of Surakarta City at the North Branch, some strengths are found. The first is the function separation that have been well-applied. The second is that every section has done its task as mentioned in the job description. Meanwhile, the weakness is the presence of envelopes for keeping the accounts which are not well maintained.Based o n the weaknesses found, it is recommended for the company to provide good maintenance toward the documents archiving – to ensure the security of the company documents. Keywords: internal controlling system, PDAM, flowchart, system and procedure, cash receiving