[Laporan Magang] - Sistem Pencatatan dan Pengelolaan Petty Cash PT. Mitra Buton Aspal

Lestari, Melania (2023) [Laporan Magang] - Sistem Pencatatan dan Pengelolaan Petty Cash PT. Mitra Buton Aspal. STIE Tri Bhakti.

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Abstract

Field Work Practice, Bekasi: This fieldwork practice focuses on the petty cash management and recording system at PT. MITRA BUTON ASPAL, aims to find out whether it is by accounting theory or not. The method used is observation to find out the application of recording petty cash at the company and the author also uses library research to study and collect theories relevant to the discussion material. Based on the results of this work practice it can be concluded that the application of petty cash accounting at PT. Mitra Buton Asphalt as a whole is by petty cash accounting theory. However, several things are stated to be not by petty cash accounting theory, one of which is the incompatibility of recording petty cash funds with the method applied, namely the fluctuation method, where every transaction must be recorded directly. Thus triggering the loss of proof of transactions that have not been recorded by the officer. This discrepancy can cause deviations from petty cash, due to division of tasks and data input errors. Companies must make flowcharts so that petty cash expenses and management are more organized, there are no weaknesses in the company's system and avoid misappropriation/misuse of funds.

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