ANALYSIS OF PETTY CASH ACCOUNTING TREATMENT AT PT. PLN (PERSERO) UP3 MANADO

Ratag, Johana and Koloay, Angela M and Wakidin, Farida Indria Sanly and Lusiana, Deisy and Malonda, Deisi E and Walangitan, Loula L.L. (2022) ANALYSIS OF PETTY CASH ACCOUNTING TREATMENT AT PT. PLN (PERSERO) UP3 MANADO. Scientific Research Journal (SCIRJ), X (XI). pp. 1-3. ISSN ISSN 2201-2796

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Abstract

Petty cash is used to finance company operational activities which are routine in nature, and the value is relatively small, and cannot be processed through a contract mechanism. The focus of the discussion in this study is the documents and recording procedures used in petty cash management at PT PLN (Persero). The purpose of this study was to determine petty cash accounting treatment at PT PLN (Persero) UP3 Manado. The research method used is a qualitative method, which gives priority to process and meaning (subject perspective), and the theoretical basis is used as a guide, so that the research focus is in accordance with the facts on the ground. Data sources, namely primary and secondary data. Data collection techniques, namely through observation, interviews, and literature studies. Data analysis techniques, through data recapitulation, journaling using the fixed fund method and petty cash reports. The research results show that petty cash can facilitate small transactions that occur in the company. Transactions that are small in nature are usually issued for immediate or sudden needs for the company. With petty cash, transactions are easier because there is no need to use checks or giro to withdraw money. Petty cash accounting treatment at PT. PLN (Persero) UP3 Manado uses the accrual basis method, where transactions are recorded after transactions are made. Then, the petty cash policies and methods at PT. PLN (Persero UP3 Manado) uses a fixed fund system (impress system) so that the petty cash account balance is always the same at all times, and until the end of the month.

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