Analisis Prosedur Pengelolaan Kas Kecil pada JEK TV Kota Jambi

Abstract

This Final Report is entitled "Analysis of Petty Cash Management Procedures at JEKTV Jambi
City". The method used is descriptive method, namely by comparing the prevailing theory in
generally accepted accounting with the practice of petty cash management procedures at JEKTV
Jambi. The writing of this final report aims to find out the petty cash management procedures at
JEKTV Jambi City have been in accordance with petty cash management procedures in generally
accepted accounting. So by observing directly the activities of recording petty cash management
procedures at JEKTV Jambi. The results showed that the implementation of petty cash
management procedures at JEKTV Jambi through three procedures, namely the formation of petty
cash funds, procedures for requesting and accountability for petty cash funds and procedures for
replenishing petty cash funds. The difference between the general procedure and JEKTV Jambi
lies in the documents used, but this difference does not affect the management of petty cash funds
at JEKTV Jambi which is already quite efficient.