Analisis penerapan dana kas kecil pada PT.Transkom Integrasi Mandiri

Abstract

Cash is the most liquid asset compared to other assets, which is used to finance company expenses. Petty cash is used to finance small daily expenses. The purpose of this study was to determine whether the recording procedure at PT. Transkom Integration Mandiri is appropriate or not in accordance with theory, so that it can provide input or solutions for better petty cash management practices. The data analysis method used is descriptive analysis by explaining the procedures for the formation, recording and replenishment of petty cash funds. The findings of this study, in the process of filling petty cash funds at PT. Transkom Integration Mandiri still has a weakness that must be corrected, namely when replenishing petty cash funds, the petty cash section only records every evidence of petty cash disbursements transactions without the accounting department filling out petty cash funds, so the purpose of the petty cash fund system has not been determined. achieved, namely to produce accurate, timely, and relevant information for journalizing each cash disbursement transaction.