ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENERIMAAN KAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR

Abstract

This research aims to find out the internal control of cash receipts at PDAM Makassar. This research used secondary and primary data types. This research used descriptive analysis which described the internal control system used by the company, generally described the problems that exist within the company, namely the internal control system for cash receipts. Data were collected by observation, interviews and documentation. The results of the research showed that the internal control system for cash receipts from cash sales was quite good by holding several functions, namely the sales function, cash function and accounting function. The documents used were cash sales invoices and daily cash register. The records used were the list of cash receipts and inventory cards, internal control was done by checking the accounting records by the accounting function and the cash function to compare the cash balance according to the records of cash balance.