ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI UNTUK MENILAI EFEKTIVITAS PENERIMAAN dan PENGELUARAN KAS PADA PDAM KOTA PROBOLINGGO
| Main Author: | Setyorini, Ima Dwi |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14786/ |
Daftar Isi:
- This research is a case study entitled “Application of Accounting Information System Analysis to Assess the Effectiveness of Cash Receipts and Expenditures of the PDAM Probolinggo”. (Researcher: Ima Dwi Setyorini, Supervisor I: Drs. Waluya Jati, MM, Supervisor II: Dra. Sri Wahjuni Latifah, MM, Ak). Purpose of this study is to describe the application of accounting information systems on the function of cash receipts and expenditures are applied in Probolinggo taps and assess the effectiveness of the accounting information systems of cash receipts and disbursements PDAM Probolinggo. The results showed that application of the accounting information system of cash receipts and disbursements of the taps Probolinggo less effective because many obstacle occur, such as: waste of cash related to the parts that do not have a very important function and any documents related to cash expenditures still have weakness. Based on the conclusion, the author can provide advice that is necessary to recast the part that causes the waste of cash, so hopefully will not result in cash expenditure in vain. Then the overhaul on one of the documents associated with the expenditure of cash to be changed into two pieces. This is done to avoid miss appropriation of cash.