Evaluasi sistem penerimaan kas dari tagihan rekening air pada perusahaan daerah air minum (PDAM) Tirta Makmur kabupaten Sukoharjo

Penulis Utama : Hardiyo
NIM / NIP : F3307153
× Abstrak Perusahaan Daerah Air Minum is a company engaged in the service sector. Sources of cash receipts PDAM Tirta Makmur Kabupaten Sukoharjo consists of cash receipts from water bill and cash receipts from the joint installation of new accounts. Receipts from the water bill is a major source of income for cash receipts is a regular income. Given the cash proceeds from the water bill contains a vulnerability of embezzlement and misappropriation of cash, so need good cash receipts accounting system. Goals to be achieved from this research is to obtain a clear description and evaluate the accounting system of cash receipts from the water bill in PDAM Tirta Makmur Kabupaten Sukoharjo. Based on the research concluded that the PDAM Tirta Makmur Kabupaten Sukoharjo has implemented an adequate accounting system, which is evidenced by the strict separation of functions, system of authorization in each transaction performed by the parts involved, the accounting records have been done properly with sufficient evidence, and network procedures have been implemented with coherent and adequate. But it still has a flaw that is the function of conducting the procedure is not yet untreated authority and document storage. Based on weakness that found, so author gives suggestion so that every function does what be the authority, so that will simplify in supervision. Besides archiving or storage of documents is more guarded and maintained in order to avoid a loss of documents and facilitate the search of documents if any required documents again in the future.
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Penulis Utama : Hardiyo
Penulis Tambahan : -
NIM / NIP : F3307153
Tahun : 2010
Judul : Evaluasi sistem penerimaan kas dari tagihan rekening air pada perusahaan daerah air minum (PDAM) Tirta Makmur kabupaten Sukoharjo
Edisi :
Imprint : Surakarta - F.Ekonomi - 2010
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F.Ekonomi Program Studi Diploma III Akuntansi -F.3307153-2010
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Ninuk Retnowati, SE., Ak
Penguji :
Catatan Umum : 4359/2010
Fakultas : Fak. Ekonomi dan Bisnis
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