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All Journal Jurnal Ekonomi Bisnis Dan Industri (EBI)
Jesica Laura Kristiani
Universitas Catur Insan Cendekia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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EVALUASI PENERAPAN SISTEM AKUNTANSI DANA KAS KECIL PADA PT. SUNGAI BUDI CIREBON Amroni Amroni; Safitri Akbari; Suwandi Suwandi; Turini Turini; Jesica Laura Kristiani
Jurnal EBI Vol 5, No 2 (2023): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v5i2.180

Abstract

This research aims to determine petty cash management at PT. Sungai Budi Cirebon Branch and to find out the internal controls applied to the management of petty cash funds at the company. Research conducted at PT. Sungai Budi Cirebon Branch uses a research method related to petty cash funds, namely the imprest fund method. The results of this research are PT. Sungai Budi Cirebon Branch has implemented petty cash fund management (using the imprest fund method) in accordance with applicable accounting standards. This research still has several limitations in the field of internal control, namely cash disbursement transaction documents have not been stamped "Paid", have not used printed serial numbered forms, and there is no formation of an organizational unit to check internal control activities. This research has contributed to lecturers and students majoring in computerized accounting. The resulting contributions include providing direct practical understanding to students regarding internal control of petty cash funds in companies, using the imprest fund method. The novelty of this research is the implementation of daily cash taking reports carried out by the management for petty cash cashiers.Keywords: Evaluation, Implementation, System, Accounting, Funds, Petty Cash.
Co-Authors Amroni Amroni Safitri Akbari Suwandi Suwandi Turini Turini