PDAM Kabupaten Sragen is a company engaged in the services sector, the udsource revenues of cashis different from the source of cash revenues to the udcompanies manufacturing and trading companies on the subjects taught udAccounting Information System. Source of cash revenues PDAM Kabupaten udSragen receipt from income consists of water and non-receipt water income. udGiven that the process is the acceptance of cash Handling of embezzlement and udmisappropriation of cash, the accounting system required that the receipt of cash udeither.udObjectives are achieved from this research is to obtain a clear picture about udthe system and procedure on the receipt of cash PDAM Sragen. Research udmethodology that is used with the taps in Sragen survey and interviews relevant udparties.udSystems and procedures will involve the receipt of cash related functions, udthe document is used, note that accounting is used, the procedures that form the udnetwork system, and flowchart. In addition, the internal control elements that udoccur in the company. The author compares the theories with the practice in the udreal PDAM Sragen.udBased on research on the revenue flow in the taps Sragen found the udadvantages, namely the separation of functions have been implemented well and udeach section has been carrying out its duties in accordance with the position uddescription has been set, the cash manager/cashier functions with separate udaccounting systems, authorization is done in each transaction by the parts that are, udhave been held on the examination of sudden cash. While the weaknesses is no udfunction to compare between the DRD and the DSML duty to hold back on the udnumber of checks the bill that is not reasonable, the main evidence used in udrecording the receipt of cash transactions from the sale of water and the new udconnections are still less efficient and effective.udBased on the weaknesses found, the function was suggested that researcher udaccount for the duty to check and rematch DSML with DRD that aims to ensure udthe reliability of company documents and should be rotation of office for the udperformance of employees
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