Analisis Prosedur Akuntansi Penerimaan dan Pengeluaran Kas Kecil (Petty Cash) Di PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang

Abstrak

This study analyzes the accounting procedures for petty cash receipts and disbursements at PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang. The study aims to evaluate petty cash procedures, the imprest fund system, internal controls, and ERP SAP implementation in supporting operational liquidity and reliable reporting. A qualitative approach with a descriptive-evaluative case study method was employed. Primary data were obtained through in-depth interviews with key informants, including the Head of Finance Affairs, Administration Assistant, Petty Cash Custodian/Cashier, and Accounting Verifier, supported by observation. Secondary data consisted of financial documents for December 2025–January 2026, including bank receipt and disbursement records, petty cash replenishment request forms, petty cash disbursement evidence, and internal procedures. Data were collected through triangulation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that petty cash management is systematically implemented through an imprest fund system integrated with SAP. Replenishment follows authorization and verification procedures, while disbursements are supported by valid documentation and recorded collectively in SAP. Segregation of duties, authorization controls, physical cash counts, and documentation strengthen internal control and improve recording efficiency. However, dependence on digital banking and SAP creates liquidity risks during internet disruptions, particularly when urgent needs arise and physical cash is limited. The study recommends periodic evaluation of cash limits, contingency payment mechanisms, and strengthened unannounced cash counts to balance operational flexibility with financial control.