Evaluasi sistem informasi akuntansi penerimaan kas dari pembayaran rekening air minum pada PDAM kota Surakarta cabang sumber

Oleh :
Yulia Haning Charismawati - F3306110 - Fak. Ekonomi dan Bisnis

ABSTRAK PDAM Surakarta is one of region-own corporation (BUMD) that runs in water service and management of wastewater. Cash accepting in PDAM Surakarta branch office Sumber is from bill water payment of customers. The objective of this research is to evaluate accountancy information system of cash accepting from water bill payment in PDAM Surakarta branch office Sumber. In the arranging of this conclution, the researcher uses method that has close relation with the object of research, data source, and data collecting technique. Object of this research is a place where the researcher observes, data source of this research is primer data, data collecting technique in this research is observation and direct interview to manager and employees of that company. This research finds the strength and weakness of accountancy information system of cash accepting from water bill payment in PDAM Surakarta branch office Sumber. Its strengths are there is an ease in cancel of water bill payment, checking of cash total, cash direct payment, cashier’s allowance, sudden inspection and rotation of position. While weakness of this system are, there is a double position, documents that has not had printed number series and have not been authorized, mistaken in data recording and its accounting, and double payment since there is no on-line bill water payment. Generally, the accountancy information system of cash accepting from water bill payment in PDAM Surakarta branch office Sumber is good enough, although in the implementation, it still has several weaknesses. Based on the explanation above there, it needs to arrange correction toward the accountancy information system of cash accepting from water bill payment in PDAM Surakarta branch office Sumber, such as it must to avoid double position. Documents should have printed number series and must have been authorized, they should be more careful in data recording and its accounting, and they should open on-line water bill payment to minimize double payment. Keywords: the cash accepting and the accountancy information system