Novri Himawan, Wanda (2024) SISTEM KAS KECIL DALAM PENGELOLAAN KEUANGAN PT BPR KERTA RAHARJA GEMILANG CABANG SERANG (Perseroda). D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The petty cash system is an important system for companies to handle daily operational transactions that are relatively small and impractical if done through formal payment mechanisms such as checks or bank transfers. The purpose of this study was to determine the petty cash system and internal control of the petty cash system whether it has been managed in accordance with the provisions of PT BPR Kerta Raharja Gemilang Serang Branch (Perseroda). This research is descriptive, which is a research method that describes the situation that occurs and analyzes the data to obtain facts and links with existing theories to reach conclusions. The data collection methods used are field studies and literature studies. This research was conducted at PT BPR Kerta Raharja Gemilang Serang Branch (Perseroda). PT BPR Kerta Raharja Gemilang Serang Branch (Perseroda) uses a petty cash system, procedures and control of the petty cash system which aims to maintain liquidity and high operational quality. The results showed that the petty cash system is very important in terms of meeting daily needs without excessive effort, ensuring clear operational data, and ensuring an efficient data collection process
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Sistem kas kecil adalah sistem penting bagi perusahaan untuk menangani transaksi operasional harian yang jumlahnya relatif kecil dan tidak praktis jika dilakukan melalui mekanisme pembayaran formal seperti cek atau transfer bank. Tujuan dari penelitian ini adalah untuk mengetahui sistem kas kecil serta pengendalian internal sistem kas kecil apakah sudah di kelola sesuai dengan ketentuan PT. BPR Kerta Raharja Gemilang Cabang Serang (Perseroda). Penelitian ini bersifat deskriptif, yaitu metode penelitian yang mendeskripsikan keadaan yang terjadi dan menganalisis data untuk mendapatkan fakta serta keterkaitan dengan teori yang ada untuk mencapai simpulan. Metode pengumpulan data yang digunakan yaitu studi lapangan dan studi pustaka. Penelitian ini dilakukan di PT. BPR Kerta Raharja Gemilang Cabang Serang (Perseroda). PT BPR Kerta Raharja Gemilang Cabang Serang (Perseroda) menggunakan sistem kas kecil, prosedur serta pengendalian internal sistem kas kecil yang bertujuan untuk menjaga likuiditas dan kualitas operasional yang tinggi. Hasil penelitian menunjukkan bahwa sistem kas kecil sangat penting dalam hal memenuhi kebutuhan sehari-hari tanpa usaha yang berlebihan, memastikan data operasional yang jelas, dan memastikan proses pengumpulan data yang efisien. | ||||||
| Uncontrolled Keywords: | Petty Cash System, Procedures, Internal Control Sistem Kas Kecil, Prosedur, Pengendalian internal | ||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Mrs Wanda Novri Himawan | ||||||
| Date Deposited: | 31 Dec 2024 13:25 | ||||||
| Last Modified: | 31 Dec 2024 13:25 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45022 |
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