Analisis Pencatatan Akuntansi Penerimaan Kas Berbasis Pedoman Kebijakan Akuntansi PERPAMSI Pada PDAM Surya Sembada Kota Surabaya

The study was conducted in the area of the Perusahaan Daerah Air Minum Surya Sembada Kota Surabaya is the object research. PDAM applies registration akuntansi based SAK PERPAMSI adopted from SAK ETAP 2009. As for the pups want to achieve in this study is knowing regristration applied to PDAM based guidelines SAK PERPAMSI adopted from SAK ETAP. The research method used is using a qualitative approach with descriptive research. Data collection techniques used include documentation and structured interviews. Based on this research produced several things including accounting records of cash receipts at PDAM Surya Sembada Kota Surabaya is based on SAK PERPAMSI guidelines while if there is a difference in the results of recording on the issue of differences in reports carried out by manual procedures ie verbal confirmation between the cash section with Accounting, correction and reconciliation is carried out, and the confirmation results are used as the basis for the improvement of the reports carried out at the end of each month. The SAK PERPMASI guidelines are the details of SAK ETAP but are adjusted according to the services of the company run by PDAM Surya Sembada Kota Surabaya