Jurnal
Evaluasi Sistem Pengendalian Intern Penerimaan Kas Pada Pdam Tirta Anoa Kota Kendari
JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2020)
- ISSN
- 2503-1635
- Published
- 2020-08-10
- Publisher
- Universitas Halu Oleo
- Language
- eng
Abstract
This research aims to evaluate the suitability of internal control of cash receipts at the PDAM Tirta Anoa in the city of kendari. Data collection methods in this research are interviews and documentation. This research uses descriptive analysis that explains the evaluation of the internal control system.The results of the research show that strenght of the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is the existence of password authorization in the operation of SIPDAM and training for employees. However, it also has a weakness in the internal control system of cash receipts to the city where the city of kendari, such as document storage has not been handled properly, and when electricity is off all transactions are stopped as well. In general, the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is good enough, although it has several weakness.The conclusion of this research is.internal control system also has adequate cash enough receipts and operating effectively viewed from the insur-suppotring elements in the internal control of cash receipts
Collaboration network of the authors
40 authors · 103 co-authorship links · showing the 40 most connected
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Universitas Halu Oleo
- Institut Agama Islam Negeri Kendari
- Universitas Muslim Indonesia
- Sriwijaya University
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Husin husin | Affiliation unknown | 5 |
| Wa Ode Aswati | Affiliation unknown | 3 |
| Sulvariany Tamburaka | Affiliation unknown | 2 |
| Erwin Hadisantoso | Affiliation unknown | 2 |
| Emillia Nurdin | Affiliation unknown | 2 |
| Mulyati Akib | Affiliation unknown | 2 |
| Intihanah Intihanah | Affiliation unknown | 2 |
| Abdul Azis Muthalib | Affiliation unknown | 1 |
| Sri Widati | Affiliation unknown | 1 |
| Safriaddin Safriaddin | Affiliation unknown | 1 |
| La Ode Anto | Affiliation unknown | 1 |
| . Elfin | Affiliation unknown | 1 |
| . Husin | Affiliation unknown | 1 |
| Ernawati Ernawati | Institut Agama Islam Negeri Kendari | 1 |
| Salmiyanti Ruslan | Affiliation unknown | 1 |
| Rosnawintang Rosnawintang | Affiliation unknown | 1 |
| Teddy Ronal | Affiliation unknown | 1 |
| Sri Wahyuni Saleh | Affiliation unknown | 1 |
| Sunartin Sunartin | Affiliation unknown | 1 |
| Lia Hanifa | Affiliation unknown | 1 |
| Samsul Alam Fyka | Universitas Halu Oleo | 1 |
| Muhammad Aswar Limi | Universitas Halu Oleo | 1 |
| Salamah Salamah | Affiliation unknown | 1 |
| Bahari Abdullah | Affiliation unknown | 1 |
| Safaruddin Safaruddin | Universitas Muslim Indonesia | 1 |
| Sitti Nurnaluri | Affiliation unknown | 1 |
| Erwin Erwin | Sriwijaya University | 1 |
| Vina Olivia Pebriyanti | Affiliation unknown | 1 |
| Lilis Julia | Affiliation unknown | 1 |
| Sulfiani Pagala | Affiliation unknown | 1 |
| Muntu Abdullah | Affiliation unknown | 1 |
| Muh Jabal Nur | Affiliation unknown | 1 |
| Febby Annisa Saraswati | Affiliation unknown | 1 |
| Nur Asni | Affiliation unknown | 1 |
| Rina Sasmitasari | Affiliation unknown | 1 |
| Ulfayana Ulfayana | Affiliation unknown | 1 |
| Eka Wahyuni | Affiliation unknown | 1 |
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.