ANALISIS SISTEM AKUNTANSI PENGELUARAN KAS PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO UTARA

Abstract

This study aims to analyze the petty cash accounting system and internal controls at PT PLN (Persero) North Manado Customer Service Unit (ULP). The primary focus of the study is to assess the effectiveness and efficiency of the petty cash system in supporting the company's operational activities and to identify weaknesses in internal controls. The method used is a qualitative descriptive approach, with data collection techniques through interviews, direct observation, and documentation studies to obtain an in-depth and comprehensive overview of the petty cash accounting system. The results indicate that the company has implemented a petty cash system utilizing documents such as notes, invoices, receipts, and transfer slips as the basis for recording. However, several weaknesses exist that impact the effectiveness of internal controls, including the lack of a clear separation of duties between the departments handling cash disbursements and recording, and the lack of a flowchart that illustrates the overall process. This situation opens up opportunities for recording errors and irregularities, and reduces transparency and accountability in petty cash management. Therefore, this study recommends improvements to the system, such as a stricter separation of duties and the creation of a flowchart to clarify the workflow. With these steps, it is hoped that the cash disbursement accounting system at PT PLN ULP Manado Utara will become more effective, efficient, and accountable.