Evaluation of the Internal Control System in Minimizing the Level of Water Production Loss in the Regional Drinking Water Company of Parepare City
Keywords:
Internal Control System, Regional Drinking Water Company, Water Production Loss LevelAbstract
An Internal Control System is an organizational structure, methods, and measures coordinated to safeguard organizational assets, check the accuracy and reliability of accounting, promote efficiency, and encourage compliance with management policies. To create internal control within a company, it is necessary to establish an organizational structure that clearly separates functional responsibilities. The elements that need to be designed are a system of authority and recording procedures that provide adequate protection for assets, debts, income, and expenses. The purpose ofThis research is to determine the evaluation of the internal control system in minimizing the level of water production loss at PDAM Parepare City. The data collection techniques used in this study were interviews, observation, and documentation. The informants in the study were six people, including PLT SPI, Customer Relations Manager, Engineering and Operations Manager, Assistant Production and Processing Manager, and two meter readers. The data analysis technique used in this study was qualitative analysis. After going through the analysis process, it was found that the internal control system implemented by PDAM Parepare City had been implemented according to the SPI indicators, namely organizational structure, authority system, recording procedures, healthy practices, and competent employees.
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