Journal of Economic and Business (JEB)
Vol 3 No 1 (2021): Journal of Economics and Business

ANALISIS PELAKSANAAN KAS KECIL (PETTY CASH) PADA PT DELI JAYA SAMUDERA

Bonifasius Hamonangan Tambunan (Universitas HKBP Nommensen)
Jhon Feliks Simanjuntak (Universitas HKBP Nommensen)



Article Info

Publish Date
15 Jul 2022

Abstract

This research is a qualitative descriptive research with data collection methods used are interviews, documentation, and observation. The interview method was carried out by conducting questions and answers with related parties and related to the implementation of petty cash. The documentation method is a data collection technique that is carried out by researching, collecting, and analyzing company documents. The observation method is carried out directly on the company by collecting data related to the implementation of petty cash recording. The results showed that in the implementation of petty cash at PT. Deli Jaya Samudera is carried out using the fixed fund method. However, replenishment of petty cash funds is carried out when the petty cash balance is depleted without waiting until the end of the period to be replenished which is not in accordance with the method used. And in the implementation of petty cash, the company treasurer also holds a petty cash fund which can make the company treasurer work more.

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Journal Info

Abbrev

ekonomibisinis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Economy and Business (JEB) yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas HKBP Nommmensen merupakan jurnal dengan akses terbuka yang tujuannya adalah untuk mempublikasikan makalah penelitian asli terkait dengan masalah ekonomi dan bisnis. Jurnal ini juga didedikasikan untuk ...