EVALUASI SISTEM PENERIMAAN KAS DARI SAMBUNGAN BARU DAN TAGIHAN REKENING AIR PELANGGAN PADA PDAM KABUPATEN SRAGEN

PDAM Kabupaten Sragen is a company engaged in the services sector, the source revenues of cashis different from the source of cash revenues to the companies manufacturing and trading companies on the subjects taught Accounting Information System. Source of cash revenues PDAM Kabupaten Sragen receipt from income consists of water and non-receipt water income. Given that the process is the acceptance of cash Handling of embezzlement and misappropriation of cash, the accounting system required that the receipt of cash either. Objectives are achieved from this research is to obtain a clear picture about the system and procedure on the receipt of cash PDAM Sragen. Research methodology that is used with the taps in Sragen survey and interviews relevant parties. Systems and procedures will involve the receipt of cash related functions, the document is used, note that accounting is used, the procedures that form the network system, and flowchart. In addition, the internal control elements that occur in the company. The author compares the theories with the practice in the real PDAM Sragen. Based on research on the revenue flow in the taps Sragen found the advantages, namely the separation of functions have been implemented well and each section has been carrying out its duties in accordance with the position description has been set, the cash manager/cashier functions with separate accounting systems, authorization is done in each transaction by the parts that are, have been held on the examination of sudden cash. While the weaknesses is no function to compare between the DRD and the DSML duty to hold back on the number of checks the bill that is not reasonable, the main evidence used in recording the receipt of cash transactions from the sale of water and the new connections are still less efficient and effective. Based on the weaknesses found, the function was suggested that researcher account for the duty to check and rematch DSML with DRD that aims to ensure the reliability of company documents and should be rotation of office for the performance of employee