SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS(Studi Kasus Pada Pdam Among Tirto Kota Batu, Jawa Timur)

This research aims to analyze the internal control system of Cash Receipts and Expenditures of Perusahaan Daerah Air Minum Among Tirto Kota Batu based on the control components according to Mulyadi's book (2018). The data analysis technique is carried out by analyzing the organizational structure, analyzing the authorization system and recording procedures, analyzing healthy practices, and analyzing employees who are in accordance with their responsibilities. The results showed that Internal Control over cash receipts has met the internal control component, while for cash distribution PDAM Among Tirto Kota Batu should increase the authorization on cash disbursements vouchers so that internal checks and the accountability of each function related to cash disbursements are carried out properly