Evaluasi Sistem Akuntansi Penerimaan Kas Dari Pembayaran Rekening Air Pada Pdam Kota Salatiga Tahun 2011

Oleh :
Diana Kusuma Ratih - F3309036 - Fak. Ekonomi dan Bisnis

The rapidly economic development in the world requires the reliable company management, including Local Government-Owned Enterprise such as PDAM (Water Local Enterprise). To achieve this, the company needs a good Accounting Information System (SIA) to make a policy within the company. One system that can support the company’s success is cash revenue accounting information system. The objective to be achieved in this research is to find out the application of cash revenue accounting system from water billing payment in PDAM of Salatiga City and to find out the strength and the weakness existing in cash revenue accounting system from account payment in PDAM of Salatiga City. The research methodologies used in this research were survey and interview with the related parties. The system and procedure would involve related function cash revenue, document to be used, accounting to be used, procedure of establishing network system, and flowchart. Considering the research on income flow in PDAM of Salatiga City it could be found some strengths, including the firmly separation of functional responsibility had been undertaken well, in which there was a separation of function and duty implementation by different employee in cashier, bookkeeping, and financial division, all document had used printed sequenced number and had been authorized by the chairman of each sub division of each related function, all document had been archived well, the billing that was printed by the cashier at the time when the customer paid it was very effective. The weaknesses found in PDAM’s cash revenue system of Salatiga City included there was no function serving to examine the DRD (List of Billing to be collected) made by billing sub division with DSML filled in by the meter reader sub division, transaction recording using computer was still simple using excel program, the lack of job rotation in the organizational structure handling the cash revenue transaction directly from the customer water billing.