<![CDATA[Research Objectives: This study aims to analyze the implementation of the internal control system for petty cash management in the warehouse division of PT Pantes Putra Jaya and to identify the challenges, effectiveness, and factors influencing the internal control process. Design/Methodology/Approach Research: This study employs a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, direct observation, and documentation involving key participants, including the Warehouse Manager, petty cash custodian, and Accounting/HRD staff. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. Research Results: The findings indicate that the internal control system for petty cash management has generally been implemented adequately and is consistent with fundamental internal control principles. The system is supported by Standard Operating Procedures (SOPs), segregation of duties, transaction authorization, supporting documentation, physical cash reconciliation, and cross-checking procedures. The company also uses a computerized accounting system, Ksystem, to support transaction recording and verification. However, several challenges remain, including delays in expenditure reporting, delayed submission of supporting documents by third parties, incomplete documentation, and discrepancies between the physical petty cash balance and accounting records. Implications of Research Results: The findings imply that strengthening administrative discipline, timely submission of supporting documents, periodic cash reconciliation, and role-based access to the accounting system is necessary to improve the effectiveness of petty cash internal controls. The implementation of these measures can enhance the accuracy, security, transparency, and accountability of petty cash management while reducing the risks of recording errors, misuse, and fraud.]]>
