Sistem Akuntansi Penerimaan dan Pengeluaran Kas Kecil Pada PT. Bank Syariah Mandiri Kantor Cabang Pembantu Siak

Elziona, Siska (2020) Sistem Akuntansi Penerimaan dan Pengeluaran Kas Kecil Pada PT. Bank Syariah Mandiri Kantor Cabang Pembantu Siak. Other thesis, Universitas Islam Riau.

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Abstract

The Job Training Report is the final assignment of a diploma III student in Accounting at the Islamic University of Riau where the field work practice is carried out for approximately 2 months at PT. Bank Syariah Mandiri Siak Sub-Branch Office and after carrying out the field work practice will receive guidance from the supervisor to obtain the title of Associate Expert. This Job Training Report will be completed by obtaining data from literature study, observation and conducting interviews at PT. Bank Syariah Mandiri Siak Sub-Branch Office. This writing aims to find out how the procedures, recording, and management of petty cash at PT Bank Syariah Mandiri Siak Sub-Branch Office and to fulfill one of the requirements in completing the Diploma III Accounting study program at the Faculty of Economics, Riau Islamic University. PT Bank Syariah Mandiri Siak Sub-Branch Office has provided funds called petty cash which aim to support the smooth running of the company's activities. And every company expense is directly recorded and journalized through a computerized application system. The application of a cash disbursement accounting system in a company is very important because by applying a cash disbursement accounting system, the company can monitor and control the company's operating activities so that it can run properly. Likewise with PT Bank Syariah Mandiri which implements a cash disbursement accounting system consisting of closely related elements, namely the documents used, records used, closely related functions, reports generated, internal control, and cash disbursements flows. Each element of its implementation is in accordance with the existing theory so that this research was held to increase knowledge regarding the existing system at PT Bank Syariah Mandiri. In this report the authors use several research methods that aim to find out how the implementation of the existing system at PT Bank Syariah Mandiri Siak Sub-Branch Office by means of interviews, documentation observation, and literature study. From the results of this study, it is obtained a discussion that in the use of documents for cash disbursements, it must be distinguished for cash disbursements with large nominal amounts and relatively small nominal amounts. The combination of functions between relatively small expenses and large nominal expenditures in the cash disbursement process is not justified because it will trigger acts of abuse of authority given to result in fraud and misappropriation of company cash. The formation of petty cash in the company for relatively small expenditures is necessary because it will be easier to handle and supervise. Based on the discussion of the results of the above research, it can be said that the cash disbursement implementation system in PT Bank Syariah Mandiri is good, and is in accordance with the procedure.

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