Asy'ari, Vaizal and Subandoro, Agus (2022) ANALISIS PENGELOLAAN PETTY CASH (KAS KECIL) PADA PT. REGISTA BUNGA WIJAYA CABANG SURABAYA. Sibatik Journal, 1 (8). pp. 1421-1428. ISSN 2809-8544
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Abstract
Cash is the most important thing in every company, in cash there is a part of petty cash funds that are used for expenses that are relatively small and routine in nature. The author conducted a study aimed at analyzing the management of petty cash at PT Regista Bunga Wijaya branch Surabaya. The method used in this study is a qualitative descriptive method with data collection techniques through observation, interview and documentation. PT Regista Bunga Wijaya branch Surabaya uses PUM (Submission of Advances) or Advance in the formation of petty cash funds. The method used is in the form of the imprest method, which is the determination of the amount of petty cash funds in each period is always fixed. In using petty cash funds, PJUM (Accountability Advance Payment) will be made as a report on the accountability of the use of Advance (Reimbursement). The results of this study in the management of petty cash at PT Regista Bunga Wijaya branch Surabaya can be known the implementation procedures and some records applied in carrying out its operational activities in the form of PUM (Submission of Advances) for the formation of petty cash funds and PJUM (Accountability Advance Payment) as an accountability report that must be completed before replenishing petty cash funds
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Petty Cash, Imprest Method, Advance |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 03 Apr 2023 03:11 |
| Last Modified: | 03 Apr 2023 03:11 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/3702 |
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