ANALISIS PENGELOLAAN DANA KAS KECIL (PETTY CASH) PADA KLINIK MATA KMU LAMONGAN

  • Naila Fitriyah Universitas Muhammadiyah Gresik

Abstract

Each company must have a cash department, one type of cash is petty cash which is managed by the petty cash officer. A petty cash fund (petty cash) is formed based on an estimate of the company's operating expenses. Petty cash is an asset that is easily transferable, therefore it is necessary to control it so that there are no irregularities in the petty cash fund. This study aims to analyze the management of petty cash funds at the KMU Lamongan Eye Clinic. This type of research approach is descriptive qualitative with data collection techniques, observations and interviews conducted using a purposive sampling model. In managing its petty cash fund, the KMU Lamongan Eye Clinic uses the fluctuation method, in which this method determines the amount of the petty cash fund that changes each period according to expenses but still determines the limit amount of the fund in each period. This petty cash fund is administered in accordance with established policies and procedures.

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Published
2023-01-03
How to Cite
FITRIYAH, Naila. ANALISIS PENGELOLAAN DANA KAS KECIL (PETTY CASH) PADA KLINIK MATA KMU LAMONGAN. JURNAL EKOBIS DEWANTARA, [S.l.], v. 6, n. 1, p. 401-413, jan. 2023. ISSN 2656-4149. Available at: <https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/3593>. Date accessed: 28 jan. 2023. doi: https://doi.org/10.26460/ed_en.v6i1.3593.