The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch

DOI

10.2991/aebmr.k.200309.003How to use a DOI?

Keywords

operational audit, water audit, distribution function

Abstract

This research aims to study whether the water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claims and complaints from the customers. The research also aims to determine whether the PDAM has implemented a water audits and comply with the level of water loss PDAM according to water standard. This research uses a descriptive research type of qualitative approach, which is compiled by the data analysis method in the form of a preliminary examination, review and testing on the management control system, detailed audit, and audit report which yield recommendation to the company. The unit of analysis of this research is the Distribution Division of PDAM Tirta Bhagasasi Bekasi Tambun Branch. The data used in this research are primary and secondary data. Data collection techniques used library research methods, observation, interviews, questionnaires, and documentation. The result of the research proved that the company has an organizational structure with clear division of tasks, and the company policies regarding the distribution process so that the implementation of water distribution at PDAM Tirta Bhagasasi Bekasi Branch Tambun is efficient, but not fully effective, because there were still some deviations may result in a loss to the company. Besides, PDAM has not implemented water audit and water loss rates according to the water audit exceeding 10%, which according to the American Water Work Association (AWWA) should be complied with to reduce the rate of water loss.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Muhammad Hasbi Saleh
AU  - Viki Faradila
PY  - 2020
DA  - 2020/03/12
TI  - The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 11
EP  - 14
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.003
DO  - 10.2991/aebmr.k.200309.003
ID  - Saleh2020
ER  -