Analysis Of Cash Disbursement Procedures at PT Permodalan Nasional Madani (Persero)

Authors

  • M. R. R. Pratama Students of Accounting Study Program, Faculty of Economics and Business, Universitas Terbuka
  • A. U. Saputra Accounting Study Program, Muhammadiyah Selayar Institute of Technology, Science, and Business, Indonesia

DOI:

https://doi.org/10.33830/fiba.v1i2.7064.2024

Keywords:

Operational Expenses, Cash Disbursement, Procedures

Abstract

The objective of this scientific research is to analyze the cash disbursement procedures for operational expense budgets at PT Permodalan Nasional Madani (Persero) Jambi Branch and determine whether the existing cash disbursement system aligns with general accounting theories. The data used consists of primary and secondary sources, including interviews with cashiers and financial staff involved in and authorized for operational expense cash disbursements, as well as cash disbursement documents, articles, and electronic media such as the company's website. A qualitative descriptive analysis approach was applied in this study. The research concludes that there is a need to differentiate the documentation for cash disbursements based on significant distributions, particularly between large nominal amounts and relatively smaller ones. The procedures implemented align with the references used in preparing this scientific report. Therefore, it is recommended that PT Permodalan Nasional Madani (Persero) Jambi Branch continue to maintain, sustain, and improve its internal control system, considering the rapid advancements in technology.

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Published

2024-06-28

Issue

Vol. 1 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 M. R. R. Pratama, A. U. Saputra

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