PROSEDUR PENGENDALIAN INTERN TERHADAP KAS KECIL PADA PT ADITYA MANDIRI SEJAHTERA (CELCIUS STORE) PTC MALL PALEMBANG

Abstract

In writing this final report, the author conducted research at PT Aditya Mandiri Sejahtera (Celcius Store) PTC Mall Palembang which is located at PTC Mall Palembang LT.UG Unit 8-10 Jl. R Sukamto 8 Ilir Palembang City. The company is an organization that manages or utilizes the available resources to earn a profit, hereby the authors collect data by means of observations, interviews, and by library research. The purpose of this study is to determine the effectiveness of the internal control of petty cash disbursements that is applied to prevent and minimize the possibility of fraud, making it easier for auditors to audit the petty cash disbursement system that is run. From the results of the study, the authors found that there was a dual task, namely the petty cash disbursement function and the recording function. And the draft document for proof of petty cash disbursement has not been used with a printed serial number. The advice given by the author should be a clear separation of functions in carrying out the task of disbursing petty cash, because with the development of the company's activities, more and more cash turnover will occur and it is better to design an adequate form of proof of petty cash disbursements.