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引用次数: 0
摘要
公司运营肯定需要现金，如果现金管理得当，运营就会很顺利。在开展业务的过程中，肯定会有小额费用，因此，PT PLN (Persero) UP3 Banten Selatan公司会使用小额现金来支付小额业务活动的费用。本研究的目的是确定 PT PLN (Persero) UP3 Banten Selatan 公司的小额现金程序和小额现金的内部控制。本研究采用描述性方法，显示实际情况。结果显示，PT PLN（Persero）UP3 Banten Selatan使用固定资金系统或定额备用金系统提供零用金，并由PT PLN（Persero）南万丹分配单位（UID）设定最高限额。PT PLN (Persero) UP3 Banten Selatan 还通过实施零用金内部控制对零用金的组织进行了审查，PT PLN (Persero) UP3 Banten Selatan 的零用金内部控制一直运行良好。
Prosedur Petty Cash: Insights di PT PLN (Persero) UP3 Banten Selatan
Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash carried out by PT PLN (Persero) UP3 Banten Selatan. This study uses a descriptive method, which shows the actual situation. The results show that PT PLN (Persero) UP3 Banten Selatan uses a fixed fund system or imprest system to provide petty cash with a maximum limit set by PT PLN (Persero) South Banten Distribution Unit (UID). PT PLN (Persero) UP3 Banten Selatan also conducted a review related to the organization of petty cash by implementing internal control on petty cash where internal control on petty cash carried out by PT PLN (Persero) UP3 Banten Selatan has been running well.
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