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AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ANOA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 1 (2017)

DOI
10.33772/jak-uho.v2i1.2668
ISSN
2503-1635
Published
2017-09-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The purpose of this study was to determine the systems and procedures for financial functions at the Regional Water Company (PDAM) Tirta Anoa Kendari were run effectively and efficiently.The method used is using descriptive analysis that provides an explanation of the efficiency and effectiveness of the finance function and findings obtained based on the results of audits at the Regional Water Company (PDAM) Tirta Anoa Kendari, then make recommendations to the top management on these findings.The result showed that the company already has an organizational structure, division of tasks and responsibilities are clear and sufficient. The the existing shortcomings in the company is the financial part not prepare cash flow, the concurrent positions in the finance function, there is no adequate employee training, as well as the absence of rotation of employees.Keyword: Management Audit, Finance Function, Efficiency and Effectivenes.

Collaboration network of the authors

30 authors · 59 co-authorship links · 3 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Muslim Indonesia
  • Universitas Halu Oleo
  • Sultan Ageng Tirtayasa University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown3
Intihanah IntihanahAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Mahmuddin MahmuddinUniversitas Muslim Indonesia1
Arjal TandoUniversitas Muslim Indonesia1
Handrawan HandrawanUniversitas Halu Oleo1
Oheo K. HarisAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Eva HerikUniversitas Halu Oleo1
Nani Restati SiregarAffiliation unknown1
Irda Zulhijayanti SyahrirAffiliation unknown1
Mulyati AkibAffiliation unknown1
Sri Febriyanti ZakinahAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Muhammad RidwanAffiliation unknown1
Sri OktavianiAffiliation unknown1
Sutriana BasriAffiliation unknown1
Alfia AlfiaAffiliation unknown1
Rudin SubhanAffiliation unknown1
Nur Afni FaradhilaAffiliation unknown1
Suhartini SuhartiniAffiliation unknown1
La Ode AntoAffiliation unknown1
Andi ZulkifliAffiliation unknown1
Anisa AnisaSultan Ageng Tirtayasa University1
Saleh AFAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ANOA KENDARI</dc:title>
	<dc:creator>Rimporok, Ch.</dc:creator>
	<dc:creator>Safaruddin, Safaruddin</dc:creator>
	<dc:creator>M, Andi Trisno</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to determine the systems and procedures for financial functions at the Regional Water Company (PDAM) Tirta Anoa Kendari were run effectively and efficiently.The method used is using descriptive analysis that provides an explanation of the efficiency and effectiveness of the finance function and findings obtained based on the results of audits at the Regional Water Company (PDAM) Tirta Anoa Kendari, then make recommendations to the top management on these findings.The result showed that the company already has an organizational structure, division of tasks and responsibilities are clear and sufficient. The the existing shortcomings in the company is the financial part not prepare cash flow, the concurrent positions in the finance function, there is no adequate employee training, as well as the absence of rotation of employees.Keyword: Management Audit, Finance Function, Efficiency and Effectivenes.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-09-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2668</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i1.2668</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 1 (2017): FEBRUARY 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2668/1984</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>