Financial Management System of Petty Cash (Petty Cash) PT. Garuda Indonesia Jakarta

Suparta Wijaya

Abstract


Cash arguably
the most sensitive nancial elements and liquid ingredi-
ents every economic activity that occurs both inside and
outside the company will aect the amount of cash itself.
CGC goal was to determine the nancial management pro-
cedures, petty cash fund and the holding of the petty cash
fund by the method carried out by PT. Garuda Indone-
sia. Operation of petty cash funds held by the three proce-
dures namely procedures forming a petty cash fund, petty
cash fund request procedures and accountability for spend-
ing petty cash fund, as well as the charging procedure again
petty cash fund. The establishment of a petty cash fund be-
gan with a letter from the chief nancial decisions regarding
the amount of funds set aside into a petty cash fund and the
purpose of establishing the fund. User petty cash fund is
obliged to account for the use of petty cash funds by making
accountability a petty cash fund expenditures in the form of
small cash outlay of evidence attached to the supporting ev-
idence. PT. Garuda Indonesia in the recording is using the
Impress, each petty cash fund replenishment, conducted an
examination of the evidence petty cash expenditures of the
past, because the number of charging again it depends on
the amount of petty cash expenditure the value of evidence
from earlier periods. The amount of cash plus the evidence
of petty cash expenditures must equal the amount of petty
cash funds according to the booklet. The procedures are
executed PT. Garuda Indonesia in accordance with estab-
lished company produces a good working system and the
holding of petty cash funds to the method by PT. Garuda
Indonesia is coordinated to minimize the diversion of the
use of petty cash funds.

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