Evaluasi sistem pengendalian intern penerimaan kas pada perusahaan daerah air minum ( pdam ) kota Surakarta kas pembantu sumber

Oleh :
Titik Puspa Dewi - F3306102 - Fak. Ekonomi dan Bisnis

ABSTRAKSI Surakarta Municipal Water Corporation (PDAM) is one of the region-owned corporations (BUMD) which operate in service of water and manage the wastewater. Cash acceptance from payment of water account by customers can be paid through Sumber branch office, the branch office of PDAM of Surakarta. The objectives of this research are to find out the internal control system of cash acceptance on PDAM of Surakarta, Sumber Branch Office and to find out the strength and weakness of internal control system from that cash acceptance. The method of this research interrelated with the object of the research, data source and collecting data technique. The object of this research is place where the researcher does the researches. The data source, which is used, is primary data. The collecting data technique in this research is observation and interview with the manager and employees of that corporation. In this research is found that strength of the internal control system of cash acceptance on PDAM of Surakarta are there is authorization password in the operation of SPDAM, regularly the branch offices depositing to PDAM of Surakarta, checking of the amount, surprised audit, and training for employees. However, it also has the weakness on the internal control system of cash acceptance on PDAM of Surakarta, such as the document is not in the printing series number, there is a double part, the correction of data only uses stabilo, the storage of the document has not been taken care well, and when the electric is off all the transaction is halted too. Generally, the internal control system of cash acceptance on PDAM of Surakarta, Sumber Branch Office is good enough, although it has some weaknesses. From the explanation above there, the research conclude that it is needed some improvement in that system, such as the document should be given printing series number and have authorization, the separation of the function restrictedly. In the correction should be using multicolor stabilo to show the authorized, the treatment of the document should be more carefully, and when the electric is off should be used generator to make the transaction continues. Keyword: The internal control system of cash acceptance.