Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi

Analisis Implementasi Prosedur Akuntansi Kas Kecil dalam Operasional Harian PT XYZ

Nanda Kannisa Fatimah Azzahrah (Unknown)
Erna Sulistyowati (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

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Journal Info

Abbrev

JURRIE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam ...