Prosedur Pengeluaran Kas terhadap Biaya Operasional pada PT. Perkebunan Nusantara IV Regional 1

Abstract

In a company, cash is among the most crucial elements in supporting its sustainability. Cash expenditures, resulting from the purchase of goods for operational activities in cash, are the most frequent transactions and require procedures to ensure smooth and controlled operations. In carrying out operational activities within a company, various types of operational expenses exist. Therefore, every company must establish cash expenditure procedures for operational costs using a budget set by the company. This study aims to understand how cash disbursement procedures for operational expenses are conducted at PT. Perkebunan Nusantara IV Regional 1 Medan. The researcher selected PT. Perkebunan Nusantara IV Regional 1 Medan as the research object. The method of data analysis used is qualitative descriptive research. The data used are primary data obtained through interviews and direct observations at the company. The research findings at PT. Perkebunan Nusantara IV Regional 1 Medan conclude that broadly, cash expenditures are divided into two types: cash disbursements and non-cash disbursements. PT. Perkebunan Nusantara IV Regional 1 Medan utilizes petty cash for funding its operational expenses.