Sistem Akuntansi Pengeluaran Kas Kecil Pada Pt. Pelayaran Samudra Inter Nusa

Abstract

This final project discusses the accounting system of cash expenditure at PT Pelayaran Samudra Inter Nusa. The small cash disbursement system still has a weakness that is the absence of standard operating procedures (SOP) of petty cash expenditures in PT Pelayaran Samudra Inter Nusa, petty cash cashier often experience errors in petty cash records, cost nominal recording errors, journal entry errors and incorrect account entry When posting to the program causing a loss on the petty cash cashier as the cashier has to replace the petty cash fund if it is less or not in accordance with the balance in Ms. Excel. This final project is a qualitative research with descriptive design. The results of the final project concluded that the cash accounting system of small cash expenditures at PT Pelayaran Samudra Inter Nusa has been running as appropriate, but the small cash should be useful for relatively small expenditure and limited budget, the small cash cashier must be more thorough and focused while working to avoid making mistakes, The company should make standard operating procedures (SOP) of petty cash expenditures in writing so that the petty cash cashier can work more detail and not deviate from the responsibility.