ANALISIS MANAJEMEN KAS PADA PT. ADI SARANA AARMADA, TBK

Abstract

Isran. 2021. Analysis of Cash Management at PT. Adi Sarana Armada, Tbk, supervised by Yuswari Nur.The purpose of this study is to analyze the management procedures and internal control of petty cash funds at PT. Adi Sarana Armada, Tbk, as well as looking for problems that often occur around petty cash funds.This research was conducted with the support of quantitative descriptive analysis methods. Quantitative descriptive analysis begins with collecting the required data, then it is analyzed and interpreted in accordance with the prevailing theoretical basis. Petty cash fund management procedures at PT. Adi Sarana Armada, Tbk consists of procedures for the formation of petty cash funds, procedures for requesting and accounting for petty cash funds and procedures for replenishing petty cash funds. In terms of internal control, both from organizational aspects, authorization systems and recording procedures, as well as healthy practices, PT. Adi Sarana Armada, Tbk has implemented fairly good practices. A common problem with petty cash funds is the lack of funds. The settlement step is to replenish petty cash funds on a regular basis and carry out strict supervision of the cash flow of petty cash funds.