Surakarta Municipal Water Corporation (PDAM) is one of the region-udowned corporations (BUMD) which operate in service of water and manage theudwastewater. Cash acceptance from payment of water account by customers can beudpaid through Sumber branch office, the branch office of PDAM of Surakarta.udThe objectives of this research are to find out the internal control system ofudcash acceptance on PDAM of Surakarta, Sumber Branch Office and to find outudthe strength and weakness of internal control system from that cash acceptance.udThe method of this research interrelated with the object of the research, dataudsource and collecting data technique. The object of this research is place whereudthe researcher does the researches. The data source, which is used, is primary data.udThe collecting data technique in this research is observation and interview withudthe manager and employees of that corporation.udIn this research is found that strength of the internal control system of cashudacceptance on PDAM of Surakarta are there is authorization password in theudoperation of SPDAM, regularly the branch offices depositing to PDAM ofudSurakarta, checking of the amount, surprised audit, and training for employees.udHowever, it also has the weakness on the internal control system of cashudacceptance on PDAM of Surakarta, such as the document is not in the printingudseries number, there is a double part, the correction of data only uses stabilo, theudstorage of the document has not been taken care well, and when the electric is offudall the transaction is halted too.udGenerally, the internal control system of cash acceptance on PDAM ofudSurakarta, Sumber Branch Office is good enough, although it has someudweaknesses.udFrom the explanation above there, the research conclude that it is neededudsome improvement in that system, such as the document should be given printingudseries number and have authorization, the separation of the function restrictedly.udIn the correction should be using multicolor stabilo to show the authorized, theudtreatment of the document should be more carefully, and when the electric is offudshould be used generator to make the transaction continues.udKeyword: The internal control system of cash acceptance.
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