EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS DARI PEMBAYARAN udAIR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) udKAS PEMBANTU MOBIL PDAM KOTA SURAKARTA

摘要

now days society's need for clean water increases over time. many new buildings requiring new water connection makes the drinking water local udenterprise (PDAM) of Surakarta City have many customers; for that reason, the PDAM of surakarta cityattemted to meed costumer's need and to cater them well.the cash revenue for pdamwater payment is optain through manyudcounters, one of which is mobile subsidiary cash of PDAM. The cash revenue udsystem from the good account payment becomes very important because the udaccount payment derives from many counters that have not been fully online so udthat some double payment occurs that can harm the customers. This final project udwriting aimed to find out the accounting system of cash revenue from the water payment in water subsidary cash of surakarta city's drinking water lokaludenterprise (PDAM) and to find out the strength and the weakness in the udaccounting system of cash revenue from the water payment in Mobile Subsidiary cash of surakarta city's drinking water lokal enterpriseudThe cash revenue system from the water account payment in Mobile subsidary cash surakarta city'suddrinking water local enterprise (PDAM) had udsome strengths and weaknesses. The strengths included the document with printed udsequenced number and authorized by the competent party, SIPDAM can only be udopened using password, the cash received in the end of day was deposited to the udbank, the existing cash was matched to the recording, and suddenly inspection udwas carried out by the internal supervision division. The weaknesses included: the system in surakarta sity's PDAM had not fully online PDAM of Surakarta cityhad not special room yet for document adn scadule of PDAM'sudMobile Subsidiary Cash had not been arranged well and had not been published udyet.udThe writer concluded that the accounting system of cash revenue from the udMobile Subsidiary Cash of surakarta city's PDAM hda been good despite someudweaknesses. The writer recommended to apply the on-line system fully, to have udspecial room to store the document and to have a well-organized schedule for the Mobile Subsidiary Cash of Surakarta's city PDAM and to published it to the udpublic.udKeywords: Accounting System of Cash Revenue, PDAM, Surakarta City