PENERAPAN SISTEM PENGELOLAAN DAN PENCATATAN DANA KAS KECIL TERHADAP PENINGKATAN KINERJA OPERASIONAL PADA PT MAKMUR INDO TUNGGAL (STUDI KASUS TAHUN 2023)

Abstract

This research aims to determine the procedures in the petty cash fund management and
recording system, the process flow in the petty cash fund management and recording system,
what methods are used in the petty cash fund management and recording system, the
documents required in the petty cash fund management and recording system , accounting
records carried out in managing and recording petty cash funds, obstacles in managing and
recording petty cash funds, evaluation in managing and recording petty cash funds towards
improving operational performance in 2023. Data from conducting field surveys that are
related to the problem under study . This type of research was carried out to obtain primary
data, consisting of: Observations and interviews. The results show that this system involves a
finance department that is responsible for submitting and verifying expenditures, ensuring
each transaction is supported by relevant evidence. Petty cash funds are used for various daily
operational expenses such as purchasing live shopee and tiktokshop coins, KOL endorsement
payments, and shipping costs for goods. The expenditure application and verification process
is carried out carefully to ensure accuracy and relevance to needs.