SISTEM INFORMASI AKUNTANSI PEMBAYARAN BIAYA PEMAKAIAN AIR BERSIH DALAM MENCEGAH LAPPING

Abstract

This research aimed to analyze the Accounting Information System for Payment of Bills for using Clean Water in preventing Lapping at the Local General Enterprise of Delta Tirta, Sidoarjo. The population was located at jalan Pahlawan number. 1 Sidoarjo, East Java. Furthermore, the research was qualitative with a case study as its approach. In line with that, the researcher had observed accurately the program, event, or group of individuals. The research result concluded that the Accounting Information System at the Local General Enterprise of Delta Tirta, Sidoarjo had been computerized; with JSMAT, a Management System of Integrated Account Analysis. In other words, this analysis was used in order to facilitate companies in having a significant procedure change that makes an accurate accounting information system for its users. Additionally, all company’s transactions at the Local General Enterprise of Delta Tirta, Sidoarjo had been connected with the system. As consequence, fraud such as data manipulation and lapping could be minimalized.