Open AccessEvaluasi Sistem Pengendalian Intern Penerimaan Kas Pada Pdam Tirta Anoa Kota Kendari
Author(s) -
Andi Wawo,
Fitriaman Fitriaman,
Syadam Malik
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan/jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2503-1635
pISSN - 2088-4656
DOI - 10.33772/jak-uho.v5i1.13429
Subject(s) - business , cash , control (management) , internal control , finance , accounting , economics , audit , management
This research aims to evaluate the suitability of internal control of cash receipts at the PDAM Tirta Anoa in the city of kendari. Data collection methods in this research are interviews and documentation. This research uses descriptive analysis that explains the evaluation of the internal control system.The results of the research show that strenght of the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is the existence of password authorization in the operation of SIPDAM and training for employees. However, it also has a weakness in the internal control system of cash receipts to the city where the city of kendari, such as document storage has not been handled properly, and when electricity is off all transactions are stopped as well. In general, the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is good enough, although it has several weakness.The conclusion of this research is.internal control system also has adequate cash enough receipts and operating effectively viewed from the insur-suppotring elements in the internal control of cash receipts