TINJAUAN PENGELOLAAN KAS KECIL (PETTY CASH) PADA PT BINA SAN PRIMA CABANG MATARAM

Abstract

Abstract. Petty cash management is a crucial factor in supporting a company's operational success, especially in distribution companies with high transaction volumes. This study aims to examine and analyze the management procedures and implementation of petty cash at PT Bina San Prima Branch Mataram. This research employs a descriptive qualitative approach with a case study method. Data were obtained through direct observation of financial operational activities, in-depth interviews with the Cashier and Finance Supervisor (FS), as well as documentation analysis of petty cash report archives. The results indicate that the management of petty cash at PT Bina San Prima Branch Mataram has been carried out in a structured and orderly manner to support smooth daily operations. The company implements a fluctuating fund system with two main fund request schemes: OPU (Operational Expenses) for non-routine needs exceeding Rp100,000, and PPKK (Petty Cash Replenishment Request) for weekly routine operations based on monthly budget references. The flow of fund receipts and disbursements is conducted through multi-layered authorization involving the Cashier, FS, and Branch Manager. To minimize the risk of fraud and fund misappropriation, the company enforces strict supervision through daily physical and system balance closings every afternoon, as well as periodic surprise audits by internal auditors.

Abstrak. Pengelolaan dana kas kecil (petty cash) merupakan faktor krusial dalam mendukung keberhasilan operasional perusahaan, khususnya pada perusahaan distribusi bernominal transaksi tinggi. Penelitian ini bertujuan untuk mengkaji dan menganalisis prosedur pengelolaan serta pelaksanaan kas kecil pada PT Bina San Prima Cabang Mataram. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data penelitian diperoleh melalui observasi langsung terhadap aktivitas operasional keuangan, wawancara mendalam bersama Kasir dan Finance Supervisor (FS), serta analisis dokumentasi arsip laporan petty cash. Hasil penelitian menunjukkan bahwa pengelolaan kas kecil pada PT Bina San Prima Cabang Mataram telah berjalan secara terstruktur dan tertib untuk mendukung kelancaran operasional harian. Perusahaan menerapkan metode dana berubah (fluctuating fund system) dengan dua skema pengajuan dana utama, yaitu OPU (Operational Expenses) untuk kebutuhan non-rutin berskala di atas Rp100.000,- dan PPKK (Pengajuan Pengisian Kas Kecil) untuk operasional rutin mingguan berbasis acuan budget bulanan. Alur penerimaan dan pengeluaran dana dilakukan melalui otorisasi berlapis yang melibatkan Kasir, FS, dan Kepala Cabang. Untuk meminimalkan risiko kecurangan dan penyalahgunaan dana, perusahaan menerapkan pengawasan ketat berupa closing pemeriksaan saldo fisik dan sistem harian setiap sore hari, serta surprised audit secara berkala dari auditor internal.