ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN BIAYA TAGIHAN PEMAKAIAN AIR BERSIH PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI KOTA PEMATANGSIANTAR

This study aims to find out how the accounting information system for billing receipts is carried out at PDAM Tirtauli. The method used in this research is using descriptive qualitative research with data collection methods by observation and documentation. Based on the results of this study, it was found that the Accounting Information System from the receipt of clean water usage bills at PDAM Tirtauli, Pematangsiantar City was categorized as good, because the system used was clear and structured. However, the company is still experiencing problems in the Accounting Information System from the receipt of billing fees. These obstacles, such as in the Accounting Information System for receiving billing fees, there are still customers who are in arrears. Furthermore, the Accounting Information System depends on the network. So network errors can also occur so that they can interfere with the work of the system on the PDAM. Efforts made by PDAM are to collect customer arrears that have not been paid, and if the payment has not been made for more than 3 months, PDAM Tirtauli will terminate the customer's waterline. The next effort made by PDAM Tirtauli is to be more careful in implementing the system used in the company to minimize errors that occur in the Accounting Information System used in the company.