Dewi, Ni Ketut Ayu Santi (2025) Petunjuk Teknis Sistem Kas Kecil Studi Kasus pada PT PLN (Persero) Unit Induk Distribusi Bali. Diploma thesis, Politeknik Negeri Bali.
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Abstract
This study aims to evaluate the implementation of the petty cash technical guidelines at PT PLN (Persero) Unit Induk Distribusi Bali based on Director’s Instruction Number 0015.I/DIR/2022. Petty cash plays an important role in covering routine and urgent operational expenses, thus requiring organized, transparent, and accountable management. The study employed observation, interviews, and documentation methods to assess the submission, verification, usage, recording, and reporting processes of petty cash. The research gap identified consists of two main problems: delays in preparing accountability reports (LPJ), which affect the timeliness of the next fund application and reduce accountability, and employees’ lack of understanding of petty cash procedures and SAP usage, which leads to input errors and documentation discrepancies. The findings indicate that while the petty cash system is built on solid accounting and internal control principles, improvements are still needed in training, document digitization, and automated monitoring systems. This study is expected to contribute to enhancing the effectiveness and efficiency of petty cash management within PLN.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Petty Cash, Technical Guidelines, Accountability Report, SAP, PLN. |
| Subjects: | Ilmu Sosial Humaniora > Ilmu Sosial |
| Divisions: | Jurusan Akuntansi > Prodi D3 Akuntansi > Tugas Akhir |
| Depositing User: | Ni Ketut Ayu Santi Dewi |
| Date Deposited: | 01 Sep 2025 05:19 |
| Last Modified: | 01 Sep 2025 05:19 |
| URI: | https://repository.pnb.ac.id/id/eprint/18497 |
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