SISTEM AKUNTANSI PENGELUARAN KAS PADA PT PUNINAR JAYA SURABAYA

Novitaningsih, Dwi (2018) SISTEM AKUNTANSI PENGELUARAN KAS PADA PT PUNINAR JAYA SURABAYA. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

In a company, the application of an accounting system can optimize the operational costs incurred by the company. One of the accounting systems used by companies is the cash disbursement accounting system. In the cash
disbursement accounting system, a good procedure is required in accordance with the management policies that have been established to minimize fraud or fraud committed by irresponsible parties. The aim to be achieved in this study was to determine the cash disbursement accounting system at PT Puninar Jaya
Surabaya related to the documents used, accounting records used, related functions, network procedures that make up the system, and flowcharts. The cash disbursement accounting system at PT Puninar Jaya Surabaya is divided
into two, namely the accounting system for cash disbursement through banks and through petty cash. The conclusion of this study shows that the cash
disbursement accounting system implemented by PT Puninar Jaya Surabaya both through banks and petty cash is good enough, this is due to the clear authorization from the requestor of the funds to the branch manager which is
the highest part of the company. However, with the existence of multiple cashier and finance and accounting functions as accounting, the cash disbursement accounting system at PT Puninar Jaya Surabaya is less controlled and safe because with the existence of these functions, there are errors and fraud or fraud committed by irresponsible parties.

Keywords: Accounting System, Cash Expenditures, Bank, and Petty Cash.

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