| dc.description.abstract | The existence of small cash fund in a company can not be underestimated.
Especially at PT PLN (Persero) ULP Medan Baru, where all the company’s
operationals depends on small cash fund. This research is aiming to know how PT
PLN (Persero) ULP Medan Baru manage small cash fund. In doing this research,
author did direct interview with PT PLN (Persero) ULMP Medan Baru employees
and also did observation for about 2 months during the internship. Author has
summarized every informations related to small cash fund management system in
this company, they are: the outline of management procedure of small cash fund is
differentiated into three steps, there are disbursement, usage, and report.
These series of steps is done and be held accountable by one person in responsible
and watched by unit manager; PT PLN (Persero) ULP Medan Baru use fix fund
system or imprest fund system as the recording system of small cash because the
fund ceiling system inforced by PT (PLN) Persero head office ; in it’s management,
PT PLN (Persero) ULP Medan directly responsible to PT PLN (Persero) UP 3
Medan as service implementtation unit; internal control system of small cash fund
in PT PLN (Persero) ULP Medan Baru considered good because during the
research period, there are no significant problems are found both in operational and
monthly record. | en_US |
