ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN REKENING AIR PADA PERUSAHAAN PERUMDA TIRTA PANRANNUANGKU KABUPATEN TAKALAR

Abstract

This study aims to analyze the accounting information system for water account payment at Perumda Tirta Panrannuangku Takalar Regency. The variables of this study is: analysis of the accounting information system for water account payment at Perumda Tirta Panrannuangku Takalar Regency. The subject and focus of this study is to use subjects related to the accounting information system at Perumda Tirta Panrannuangku, namely all documents related to water bill payments. Data collection was carried out using documentation techniques. Data analysis was carried out using a qualitative descriptive analysis model. The results of this study show that the implementation of an accounting information system, which consists of five components in Perumda Tirta Panrannuangku has fulfilled the five components of the accounting information system, namely personnel, procedures, data, software, hardware, but there will still be a lack of personnel in the field of accounting information system. The water account payment system system in cash receipts at Perumda Tirta Panrannuangku almost fulfills cash receipts in cash, but Perumda Tirta Panrannuangku no longer uses cash receipts through the post office.