Sistem Dan Prosedur Pengeluaran Kas Pada PUDAM Tirta Bumi Sentosa Kabupaten Kebumen

Setyaningsih, Titi, Anisa Rachmawati, M.Acc. (2022) Sistem Dan Prosedur Pengeluaran Kas Pada PUDAM Tirta Bumi Sentosa Kabupaten Kebumen. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

The purpose of writing this final project is to find out the cash disbursement system and procedures at PUDAM Tirta Bumi Sentosa, Kebumen Regency with the formulation of the problem how the system is related to parties, documents, and procedures used to form a cash disbursement accounting system. The author is more focused on discussing cash disbursement systems and procedures for purchasing goods using checks or petty cash because the cash disbursement process to purchase goods at the company has a complicated flow and must be monitored properly in order to avoid embezzlement by employees. From this research, it can be concluded that the cash disbursement system and procedure carried out by PUDAM Tirta Bumi Sentosa, Kebumen Regency, uses checks, and petty cash. When disbursing cash using checks, the documents used are purchase orders, work orders, travel documents, tax invoices, invoices and checks. The procedure for disbursing cash using a check is that the warehouse sub-section makes a list of requests for goods, then submits it to the head of the engineering department and the director. After that, the warehouse sub-section makes a disposition sheet to be submitted to the director. Then the administrative and general sub-sections make a purchase order. After receiving the goods, the planning sub-section will make payments and the last one is submitted to the bookkeeping sub-section. When disbursing cash using petty cash, the documents used are expenses claims, proof of payment and supporting documents in the form of purchase notes and checks. The procedure used when making disbursements using petty cash is the administrative and general sub-section to purchase goods, then make an expense claims document along with supporting documents in the form of a memorandum and proof of payment, then submit it to the head of the administration, general and personnel department and the director. Then it is submitted to the accounting sub-section and the last one is submitted to the budget planning sub-section to make claims. The results of this study indicate that the procedure for disbursing cash using checks and petty cash at PUDAM Tirta Bumi Sentosa is good because there are no concurrent positions and the provision of documents is clear.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Systems and procedures, cash disbursements, checks, petty cash
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	07 Sep 2022 07:12
Last Modified:	07 Sep 2022 07:12
URI:	http://eprints.uty.ac.id/id/eprint/10235

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