Daftar Isi: ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA PDAM KABUPATEN NGAWI

Daftar Isi:

The research purpose is finding out internal control system for cash income and expenditure in Water Production Regional Company (PDAM) of Ngawi Regency which has suited internal control system elements. From analysis done by the writer, it can be concluded: (1) organizational structure which strictly separated functional responsibility as each task and duties in every functions (2) authority system and recording procedure which gave complete protection to richness, debt, income, and cost. In their application has run authority system, notification procedure and document used as the standard operational procedure used by the company. (3) Healthy practice, in its application found something inappropriate with intern control system elements theoretically. Those findings are: (a) income transaction from water connection and cash revenue from customer’s water account not directly paid to the bank at the same day or the next working day; (b) new connection payment receipt doesn't have printed serial number; (c) cash expenditure uses fluctuating-fund balanced system. From above conclusion, the researcher could suggest that Water Production Regional Company (PDAM) should do cooperation with bank in cash income transaction, payment receipts for customer’s new connection should have printed serial number, and use imprest system in small cash expenditure so that it could be reconciliated with bank’s current account.