Prosedur Pengelolaan Dana Atas Kas Kecil (Petty Cash) pada PT PLN (Persero) ULP Medan Baru

Abstract

Cash is a current asset which means it can be exchange and measurement in business activities. Petty cash plays an important role in the business activities of a company. This important role is because petty cash is highly liquid and easily transferable. It can raises the risk of cash being vulnerable to acts of fraud by any opportunity.Therefore, a company needs to do a good internal control over petty cash. The purpose of this study is to identify how procedures of petty cash at PT PLN (Persero) ULP Medan Baru. The study involves a qualitative approach. The results of this study are indicate the procedures for managing petty cash funds (petty cash) at PT PLN (Persero) ULP Medan Baru can be said to be good because it is in accordance with existing procedures, where at PT. PLN (Persero) ULP Medan Baru The procedure for managing the petty cash fund goes through three stages, namely establishing a petty cash fund, issuing a petty cash fund, and replenishing the petty cash fund.