PROSEDUR PENERAPAN KAS KECIL MELALUI SYSTEM APPLICATION AND PRODUCT (SAP) PADA PT PLN PERSERO PUSAT PENDIDIKAN DAN LATIHAN (PUSDIKLAT)

Alainna Sekar Fadilla, . (2025) PROSEDUR PENERAPAN KAS KECIL MELALUI SYSTEM APPLICATION AND PRODUCT (SAP) PADA PT PLN PERSERO PUSAT PENDIDIKAN DAN LATIHAN (PUSDIKLAT). Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This final project discusses the procedures for implementing petty cash at PT PLN (Persero) PUSDIKLAT. Petty cash refers to a company's funds allocated for routine operational expenses of relatively small amounts. The purpose of this study is to examine the procedures involved in petty cash management, to understand the use of the System Application and Product (SAP) in petty cash recording, to describe the documents used in the process, and to identify the challenges and solutions related to its implementation. This research was conducted through direct observation and interviews with personnel involved in petty cash management, particularly the accounting department. The findings reveal that PT PLN (Persero) PUSDIKLAT adopts the imprest fund system. The implementation of petty cash consists of three main stages: establishment, utilization, and replenishment. The challenges encountered include delays in the transfer of petty cash funds from the bank to the petty cash account and employee errors in identifying the correct expense accounts during the recording process.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102070] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Amrie Firmansyah]
Uncontrolled Keywords: Petty Cash, Implementation Procedures, System Application and Product (SAP), Imprest Method
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: ALAINNA SEKAR FADILLA
Date Deposited: 07 Sep 2025 13:28
Last Modified: 07 Sep 2025 13:28
URI: http://repository.upnvj.ac.id/id/eprint/37738

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