Analisis Implementasi Laporan Imprest Fund Berdasarkan PSAK 2 Pada PT. Telkom Akses Regional I Sumatera

Abstract

Accurate financial reporting that complies with accounting standards is essential for evaluating a company’s performance. This study analyses the implementation of the Imprest Fund (petty cash system) at PT. Telkom Akses Regional I Sumatera and its compliance with PSAK 2 concerning the cash flow statement. The research adopts a qualitative approach, with data collected through interviews, observation, and documentation studies within the Finance & Billing Company division. The results indicate that the company has implemented the Imprest Fund system with clear procedures, including the establishment of a fixed fund, inclusion of transaction evidence, and a structured replenishment process. Imprest Fund expenditures are classified as operating activities in the cash flow statement, in accordance with PSAK 2. The main challenges include delays in collecting transaction evidence and recording errors; however, the company has addressed these issues through strict verification processes and internal audits. The study concludes that the implementation of the Imprest Fund at PT. Telkom Akses is adequate but requires improvement in the supervision of supporting documents to ensure full compliance with PSAK 2. These findings can serve as references for other companies seeking to enhance the quality of their financial reporting.