DAFTAR ISI

Halaman

JUDUL ................................................................................................................................ i
HALAMAN PENGESAHAN ............................................................................................ ii
ABSTRAK .......................................................................................................................... iii
KATA PENGANTAR ........................................................................................................ iv
DAFTAR ISI ....................................................................................................................... vi
DAFTAR LAMPIRAN ....................................................................................................... viii

BAB I PENDAHULUAN

1.1 Latar Belakang ..................................................................................................1

1.2 Masalah Pokok Laporan ...................................................................................2
1.3 Tujuan Dan Manfaat Penulisan .........................................................................2
1.3.1. Tujuan Penulisan .....................................................................................2
1.3.2 Manfaat Penulisan ....................................................................................3

1.4 Metode Penulisan ..............................................................................................3

1.4.1. Jenis data .................................................................................................3

1.4.2. Metode Pengumpulan Data .....................................................................4

1.4.3. Metode Analisis ......................................................................................4

1.5 Waktu Dan Lokasi Magang ..............................................................................4

1.6 Sistematika Penulisan .......................................................................................5

BAB II LANDASAN TEORI

2.1 Pengertian Sistem Akuntansi ..........................................................................6

2.2 Pengertian Piutang dan Tagihan ......................................................................7

2.2.1. Pengertian Piutang .................................................................................7

2.2.2. Klasifikasi Piutang ................................................................................7

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 2.2.3.Penilaian Terhadap Piutang ....................................................................8

2.3. Pengertian Tagihan .........................................................................................8

2.3.1. Klasifikasi Tagihan................................................................................9

2.3.2. Prosedur Pencatatan Piutang .................................................................9

BAB III PEMBAHASAN

3.1. Gambaran Umum Instansi Tempat Magang .................................................12

3.1.1. Sejarah Singkat PDAM Tirta Mayang Kota Jambi....................................12

3.1.2. Visi, Misi, Dan Nilai Dasar PDAM Tirta Mayang Kota Jambi .................16

3.1.3. Struktur Organisasi PDAM Tirta Mayang Kota Jambi..............................17

3.2. Pembahasan Dan Praktek Lapangan .............................................................21

3.2.1. Sistem Akuntansi Piutang Usaha untuk Mengelola Tagihan Macet

Pelanggan di PDAM Tirta Mayang Kota Jambi ......................................21

BAB IV KESIMPULAN DAN SARAN

4.1. Kesimpulan ...................................................................................................26

4.2. Saran .............................................................................................................26

DAFTAR PUSTAKA ........................................................................................................27

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 DAFTAR LAMPIRAN

Lampiran 1. Daftar Harian Magang

Lampiran 2. Daftar Riwayat Hidup

Lampiran 3. Daftar Pembayaran Rekening Air Minum

Lampiran 4. Formulir Permohonan Penyambungan Air Minum

Lampiran 5. Surat tagihan Air Minum

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