Analisis Sistem Pengelolaan Dana Kas Kecil pada PT Telkom Akses Regional 1 Sumatera

Abstract

Petty cash is money or funds provided by the company to meet the company's operational needs whose nominal is relatively low. This study aims to determine how the petty cash fund management system at PT Telkom Access Regional 1 Sumatra and the role of internal control. In this study, author conducted interviews and observations to collect information related to the petty cash fund management system and internal control of the company. The results of the study show that the petty cash fund management system at PT Telkom Akses Regional 1 Sumatra has four main processes, namely disbursement, use, recording, resbonsibility, and one additional process that occurs when petty cash funds run out, namely the submission of petty cash funds. The method used by PT Telkom Access Regional 1 Sumatra in managing petty cash funds is the Imprest Fund method. PT Telkom Akses Regional 1 Sumatra has the person in charge of the petty cash fund resbonsibility to the area in the Sumatra Region. PT Telkom Akses Regional 1 Sumatra's petty cash fund management system is still considered less effective because recording errors were found in the responsibility document and the company's internal control is said to be good because it can overcome the problems found in the management of petty cash funds.