ANALISIS KUALITAS PELAYANAN PUBLIK DAN SPI DALAM PENCEGAHAN FRAUD PADA PDAM DELTA TIRTA KABUPATEN SIDOARJO

Abstract

This research aimed to examine how the public service quality and to find out how the implementation of the internal control system was able to play a role in preventing the fraud at PDAM Delta Tirta. This research method was qualitative. Furthermore, the research analysis used a case study approach i.e., a research strategy in which the researcher must carefully examine a program, event, or group of individuals. The research result concluded that the service quality given by PDAM Delta Tirta stated running sufficiently, because the service provided to customers was very good, starting from adequate facilities and infrastructure so that the service process provided was professional enough and also the responsiveness given in handling customer complaints was fast and responsive. The role of the Internal supervisory unit in preventing fraud plays a role by reviewing the internal control elements which have been implemented by the company starting from the control environment, risk assessment, information and communication, control activity, and overall supervise had fulfilled the regulations.