ANALISIS PERLAKUAN SISTEM AKUNTANSI DANA KAS KECIL PADA PT GRAHA ARTA KALTIM SENTOSA SAMARINDA

Abstract

Petty Cash PT Graha Arta Kaltim Sentosa Samarinda is a managed by employees, in the case the cashier, in managing petty cash for each daily transaction, not directly in the journal but in the journal when the petty cash funds are to be replenished, but this has not been carried out properly and correctly. Refill when the petty cash balance runs low once every two weeks. Management that tends to disrupt the smooth running of company operations and financial reports. This can be seen from the inaccurate recording and presentation of petty cash, such as the petty cash replenishment journal which often does not correspond to the amount of petty cash that has been disbursed and the adjusting journal at the end of the period which is inaccurate.

This research aims to the determine and analyze the treatment of the accounting system in the management of petty cash funds at PT Graha Arta Kaltim Sentosa Samarinda. Data collection techniques are the method used to obtain the necessary data by using interview techniques and documentation studies. The method used in this  research is a comparasion method using the Dean J. Champion formula.

Treatment of the accounting system in managing petty cash fund at PT Graha Arta Kaltim Sentosa Samarinda is quite in accordance with the accounting theory that we want to prove. The petty cash management implemented by PT Graha Arta Kaltim Sentosa Samarinda uses a fixed fund method or system ( Imperst System ), where in this method the determination of petty cash fund is always fixed with in the period. PT Graha Arta Kaltim Sentosa Samarinda sets a pretty cash of IDR 6,000,000 for each period.