[Laporan Magang] - Prosedur Pencatatan Petty Cash pada PT. Aryos Mandiri Utama

Anastasya, Aulia (2026) [Laporan Magang] - Prosedur Pencatatan Petty Cash pada PT. Aryos Mandiri Utama. STIE Tri Bhakti, Bekasi.

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Abstract

This internship report discusses the petty cash recording procedures at PT Aryos Mandiri Utama. Petty cash is used to finance the company's routine operational expenses with relatively small monetary values. The purpose of this report is to identify the petty cash recording procedures and the obstacles encountered during their implementation. The methods employed in preparing this report include observation, interviews, and documentation conducted throughout the internship period. Based on the discussion, the petty cash recording procedure begins with fund requests, verification of requests and fund availability, fund disbursement, utilization of funds, submission of transaction receipts, verification of supporting documents, recording in the petty cash book, data entry into Microsoft Excel, journalizing, balance reconciliation, and replenishment of the petty cash fund. PT Aryos Mandiri Utama applies the fluctuating fund method because the petty cash balance changes according to the company's operational needs. The obstacles encountered include reliance on manual recording and Microsoft Excel, the absence of an integrated accounting system, and the risk of data entry errors and recording discrepancies. Therefore, the petty cash recording procedure has been implemented fairly well; however, it still requires improvement through the implementation of a more integrated system and better document control.

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