Penerapan Metode Imprest Fund System Pada Petty Cash di PT Cladtek Bi-Metal Manufacturing Batam

Abstract

This final project research was conducted at PT Cladtek Bi Metal Manufacturing. The purpose of this research is to know the internal control system of petty cash in PT Cladtek Bi Metal Manufacturing and conformity with applicable theory. From the results of this study shows that petty cash managed by PT Cladtek Bi Metal Manufacturing is still less efficient. Managed cash management is often unsupervised, which creates an opportunity for a petty cash holder to commit fraud which can be detrimental to the company.