The Operational Water Audit On Distribution Function PDAM Tirta Bhagasasi Tambun Branch Muhammad Hasbi Saleh (a*), Viki Faradila (b)
a)Department of Accounting Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia *m.hasbi_saleh[at]stei.ac.id b) Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia vikifa94[at]gmail.com
This research aims to study whether water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claim and complaint from the customers. The research also aims to determine whether the PDAM has implemented water audit and comply to the level of water loss PDAM according to water standard. This research uses descriptive research type of qualitative approach, which is compiled by data analysis method in the form of preliminary examination, review and testing on 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. In addition, 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 to reduce the rate of water loss.
Keywords: Operational Audit, Water Audit, Distribution Function