EVALUASI PENERAPAN METODE FLUKTUASI (FLUCTUATING FUND-BALANCE SYSTEM) DALAM PENGELOLAAN KAS KECIL PADA PT TJAHAYA MAHA AGUNG

• Main Author: Nadia Erlinda, (Author)
• Format: Book
• Published: 2022-06-09.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/19129/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/19129/2/AWAL.pdf; http://repository.upnvj.ac.id/19129/3/BAB%20I.pdf; http://repository.upnvj.ac.id/19129/4/BAB%20II.pdf; http://repository.upnvj.ac.id/19129/5/BAB%20III.pdf; http://repository.upnvj.ac.id/19129/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/19129/7/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/19129/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/19129/8/LAMPIRAN.pdf; http://repository.upnvj.ac.id/19129/11/HASIL%20PLAGIARISME%20-%20Nadia%20Erlinda.pdf
• Keywords: L Education (General)

Cash is an important part of the company's operating activities, but cash is also the type of asset that has the highest risk of fraud because the definition of cash is the easiest company asset to liquidate. Petty cash is a special fund that is designated as a payment for operating costs which are relatively small in nature and are carried out routinely. Petty cash is held and managed by a staff who is dedicated to managing petty cash or commonly referred to as a petty cash cashier. Petty cash has 2 (two) methods for its management, namely the fluctuating method and the fixed fund system method. Petty cash management consists of the process of establishing a petty cash fund, requesting and being responsible for disbursing petty cash funds, and replenishing petty cash funds. PT Tjahaya Maha Agung, which is a company engaged in the sale of chemicals, applies the fluctuating method in managing petty cash. Petty cash management at PT Tjahaya Maha Agung is considered to have gone well, but is still not fully in accordance with accounting theory.