Analisis Sistem Informasi Akuntansi atas Siklus Pencatatan Tagihan dan Penerimaan Kas pada PDAM Tirta Aji Kabupaten Wonosobo

DHUHRI, ARBAIN HIDAYAT (2022) Analisis Sistem Informasi Akuntansi atas Siklus Pencatatan Tagihan dan Penerimaan Kas pada PDAM Tirta Aji Kabupaten Wonosobo. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perusahaan Daerah Air Minum (PDAM) Tirta Aji Kabupaten Wonosobo merupakan perusahaan daerah yang begerak dalam jasa pengelolaan dan penyediaan air bersih dalam rangka peningkatan kesejahteraan masyarakat baik dalam aspek sosial, kesehatan, ekonomi, dan pelayanan umum. PDAM Tirta Aji Kabupaten Wonosobo perlu melakukan pengelolaan dan manajemen yang baik dalam menjalankan operasi usahanya, mengingat air merupakan kebutuhan vital bagi keberlangsungan hidup masyarakat banyak. Oleh karena itu, diperlukan sebuah sistem informasi akuntansi yang memadai dan andal terutama dalam hal siklus penerimaan kas dan pencatatan tagihan. Proses pengendalian internal yang baik juga diperlukan guna mengetahui keterkaitannya dengan kinerja atas sistem informasi yang telah diterapkan. Penulis hendak melakukan analisis atas sistem informasi akuntansi atas pencatatan tagihan dan penerimaan kas di PDAM Tirta Aji. Adapun metode pengumpulan data yang digunakan yaitu melalui pendekatan deskriptif kualitatif dengan studi kepustakaan, observasi, dan juga wawancara. Dengan analisis yang telah dilakukan, penulis hendak membandingkannya dengan teori sistem informasi akuntansi yang ada. /PDAM Tirta Aji, Wonosobo Regency is a regional company engaged in the management and supply of clean water in the context of improving the welfare of the community in terms of social, health, economic, and public services. Companies need to carry out good management and management in carrying out their business operations, considering that water is a vital necessity for the survival of the community. Therefore, an adequate accounting information system is needed, especially in terms of the cash receipts cycle and billing records. A good internal control process is also needed to determine the relationship with the performance of the information system that has been implemented. The author wants to analyze the accounting information system for recording bills and cash receipts at PDAM Tirta Aji. The data collection method used is through a qualitative descriptive approach with literature study, observation, and interviews. With the analysis carried out, the author wants to compare it with the existing accounting information system theory.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: sistem informasi akuntansi, PDAM Tirta Aji, air, accounting information system, PDAM Tirta Aji, water
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Sistem Informasi Akuntansi
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 09 Mar 2023 02:06
Last Modified: 09 Mar 2023 02:06
URI: http://eprints.pknstan.ac.id/id/eprint/1127

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