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All Journal JURNAL PENDIDIKAN DASAR FLOBAMORATA EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Best Journal of Administration and Management Lead Journal of Economy and Administration Indonesian Journal of Community Services Cel AMMA : Jurnal Pengabdian Masyarakat Jagur: Jurnal Agroteknologi ENCRYPTION: Journal of Information And Technology DIVERSITY: Journal of Multi Science Linearity
Kuswandi
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Journal : DIVERSITY: Journal of Multi Science Linearity

 1 
SISTEM AKUNTANSI PENGELUARAN KAS PADA PT FEDERAL IZUMI MANUFACTURING Hamizar; Samsul Bahri; Kuswandi
DIVERSITY: Journal of Multi Science Linearity Vol. 2 No. 1 (2024): DIVERSITY: Journal of Multi Science Linearity , Agustus 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v2i1.796

Abstract

In every transaction activity in the company always affects the cash balance. Because the nature of cash is very easy to embezzle and misappropriate. So it is important to have an adequate accounting system so that the realization and use of cash can really be used to cover the company's costs. The accounting system is a cash disbursement accounting system. The purpose of this study is to determine the cash disbursement accounting system in terms of the parts involved, the documents required, the accounting records used, the procedures required, and the internal control system implemented by the company. The research methodology used is a field study by means of observation, interviews and literature studies. The steps used are to discuss the implementation of the Cash Disbursement System and Procedures at PT Federal Izumi Manufacturing. The results of the study show that the cash disbursement accounting system at PT Federal Izumi Manufacturing is fairly good, from the appropriate parts and functions, procedures, records and internal control elements to the complete and fairly good, only for the cash disbursement evidence document, namely the payment slip, only one document is made so that if the document is lost, the company does not have a backup for the document
Co-Authors Apriyanto Nugroho Aswat, Amarilla Daryati Didit Ardianto Hamizar Handayani, Meyga Fitri Hayati, PK Dewi Jiadi, Eka Jenny Maharani Putri Lela Kurniawati M. Zainal Arifin Manjasari, Putri Vitaliya Muhammad Yasin Nafiqoh, Anin Nasril Nawang Furyshade Ningsih, Kristina Diana Nirmala, Della Sevia Rifda Fitrianty Samsul Bahri Sinurat, Serepita SRI RAHAYU Subiantoro, Bambang Sudirman Sulhatun Suryati Sutoyo Taufik Sholeh TEDDY SETIADY Tirta Danu, Sebastian Warnita Yolanda Dewita Sari Zukhrizal Irbani