Analisis Pengelolaan dan Pembentukan Kas Kecil pada Perusahaan

Abstract

Financial management within the company is the main key to the company's operational activities and is inseparable from activities related to cash. Cash is an important thing that supports the ongoing operations of the company, cash is further divided into petty cash or petty cash which is provided to make payments in relatively small amounts on a regular basis. Good cash management is an indicator of the company's operational activities as well. The focus of the discussion in this study aims to analyze the procedures for managing and establishing petty cash at PT. XYZ with a type of qualitative descriptive research method. Data collection techniques used are observation, interviews, and documentation. The author was directly involved for about four months to find out the management and formation of petty cash at PT. XYZ. The results of this study indicate that the petty cash management method at PT. XYZ, namely by using the imprest fund system method, the procedure for recording and managing petty cash funds at PT. XYZ involves several parties (applicant, finance department, manager, accounting and finance SPV), the system for establishing and re-procuring petty cash funds at PT. XYZ is good enough, but there is a difference between the demand balance and the receipt balance due to the delay in submitting evidence of petty cash disbursements to accounting, so that accounting cannot record expenditures that have not been submitted.