Muhammad Luqman Hakim, . (2026) TINJAUAN PROSEDUR DAN PENGENDALIAN INTERNAL PENGELUARAN PETTY CASH MENGGUNAKAN CASHCARD PADA PT ELNUSA TBK. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to evaluate and analyze procedures and internal control systems related to petty cash expenditures using cashcards at PT Elnusa Tbk. Petty cash is funds provided by the company to meet urgent needs involving relatively small amounts. Effective petty cash management is highly dependent on the existence of structured procedures and adequate internal controls to prevent misuse or leakage of funds.As an innovative step in petty cash management, PT Elnusa Tbk has implemented the use of cashcards to improve transaction efficiency and security. This study uses a qualitative descriptive method, with data obtained through observation, interviews, and documentation studies. The results of the study reveal that the petty cash disbursement procedure using cashcards at PT Elnusa Tbk has been carried out in accordance with company policy. The use of cashcards has been proven to improve internal control, particularly in terms of transaction authorization, more orderly recording, and reduced risk of cash loss or theft. However, this study identified several challenges, such as the potential for delays in recording if system disruptions occur. Overall, the implementation of cashcards in managing petty cash has had a positive impact on the effectiveness of internal control over cash expenditures at PT Elnusa Tbk.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102001] [Pembimbing: Praptiningsih] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Andy Setiawan] |
| Uncontrolled Keywords: | Petty Cash, Cashcard, Internal Control, Procedures, Efficiency |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MUHAMMAD LUQMAN HAKIM |
| Date Deposited: | 07 Sep 2026 04:04 |
| Last Modified: | 07 Sep 2026 04:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50996 |
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