PENCATATAN AKUNTANSI BIAYA OPERASIONAL DALAM PENGISIAN KEMBALI DANA KAS KECIL MENGGUNAKAN METODE IMPREST SYSTEM PADA PT PNM MEKAAR PANGLESERAN

Abstract

This study aims to determine the recording of petty cash at PT PNM Mekaar Pangleseran, namely recording when operating expenses are disbursed and replenished. The method in this study uses action research or action research that requires reseachers to participate or be part of the research, the type of research itself is included in qualitative research where the methode of obtaining data is not through calculation or statistics. By going through a descriptive approach to describe or analyse a research result but is it not used to make broader conclusions. The result of the study are recording the operating costs of PT So far, PNM Mekaar Pangleseran is in accordance with the recording procedures in general, replenishment of petty cash funds using the imprest system method or fixed funds at PT PNM Mekaar Pangleseran is quite effective because the expenditure is relatively frequent but in a not too large amount so that simple fixed fund method is very easy.