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Yessica, Maria
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Analisis Pelaksanaan Pencatatan Dan Evaluasi Petty Cash Pada PT. Cahaya Benteng Mas Makassar Anggreni, Indri; Pasanda, Erna; Yessica, Maria
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.10541

Abstract

Petty cash is a fund used by companies to finance operational activities that are relatively small and routine. In this study to understand the implementation of recording petty cash funds at PT Cahaya Benteng Mas Makassar, information acquisition is carried out through observation, interviews, and archives with a qualitative descriptive approach. Research findings show that the implementation of recording petty cash funds at PT Cahaya Benteng Mas Makassar is carried out by determining the total money that is always constant (imprest method) in each period, adding or refilling petty cash funds is done at the end of the period or when the amount of petty cash funds has decreased. In its operations, there are procedures for implementation and various records that are applied, such as the establishment of petty cash funds and top-ups of petty cash funds when all procedures have been carried out and approved by the head of finance, although there are still some weaknesses in its internal control caused by the lack of order in the implementation of recording petty cash funds.
Co-Authors Anggreni, Indri Erna Pasanda