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.
Internal control is a set of policies and procedures to protect company
assets or assets from all forms of misuse, ensure the availability of accurate
business accounting information, and ensure that management policies and
regulations have been complied with or implemented properly by all
company employees. The elements of internal control are the control
environment, risk assessment, control activities, information and
communication, and monitoring.
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 for elements of internal control. From the results of
the study using elements of internal control, namely the elements of the
control environment, risk assessment, control activities, information and
communication and monitoring, the results are very appropriate. In
addition, the petty cash flowchart systems and procedures are in accordance
with the elements of internal control. The calculation of internal control
using the Dean J. Champion formula yields a result of 98.00% which means
it is very suitable. Based on the hypothesis proposed, namely the application
of petty cash control at PT. Pertamina Retail SPBU COCO Slamet Riyadi
Samarinda is not in accordance with the elements of internal control
according to the theory is rejected.

The conclusion of this research is internal control on petty cash which
is implemented by PT. Pertamina Retail SPBU COCO Slamet Riyadi
Samarinda is in accordance with the elements of internal control, so PT.
Pertamina Retail SPBU COCO Slamet Riyadi Samarinda should continue to
maintain this condition so that the possibility of fraud and errors can be
minimized.