ANALISIS PENERAPAN PENGENDALIAN KAS KECIL DI PT. PERTAMINA RETAIL SPBU COCO SLAMET RIYADI SAMARINDA

Abstract

This study aims to analyze the suitability of the application of petty cash control at PT. Pertamina Retail SPBU COCO Slamet Riyadi Samarinda with elements of internal control according to theory. The collection technique used is (1) field research (field work research) using interviews and questionnaires. (2) library research by collecting data on documentation and information at PT. Pertamina Retail SPBU COCO Slamet Riyadi Samarinda. The data analysis technique used descriptive analysis, meanwhile, to determine the suitability with the elements of internal control using the Dean J. Champion calculation formula. Based on the results of research conducted on the application of petty cash control at PT. Pertamina Retail SPBU COCO Slamet Riyadi Samarinda by using a questionnaire on the elements of internal control and calculating internal control using the Dean J. Champion formula obtained a result of 98.00% which means it is very appropriate. Based on the hypothesis proposed, namely the application of petty cash control at PT. Pertamina Retail SPBU COCO Slamet Riyadi Samarinda has not complied with the elements of internal control rejected. The conclusion of this research is the internal control on petty cash applied by PT. Pertamina Retail SPBU COCO Slamet Riyadi Samarinda has complied with the elements of internal control.