Prosedur Pengeluaran Kas untuk Anggaran Belanja Alat Tulis Kantor pada Bagian Teknik Pengolahan PT. Perkebunan Nusantara IV Regional I

Abstract

The cash-out procedure for the ATK expenditure budget plays an important role for the company and employees to prevent fraud, such as recording errors, nominal writing errors and other, especially in the Processing Engineering section. The data used is primary data using methods through interviews and observations directly to the company. The cash-out procedure for the ATK expenditure budget in PT. Farming Nusantara IV Regional 1 involves several stages, ranging from ATK request to accounting in the SAP system. This process includes budget approval, submission of fund request to the bank, receipt of money, ATK purchase, and transaction recording. This procedure has advantages and disadvantages, i.e. The advantage of this procedure is the use of a computerized system that minimizes errors and improves performance. However, the weakness is the interconnection of functions that can cause delays if one function does not run on schedule, affecting the other functions. Therefore, the expenditure budget of the ATK must be done in accordance with the procedures in force so that the cash spending is kept running properly and there is no waste.