Optimalisasi Pendokumentasian Kas Kecil sebagai Upaya Peningkatan Akurasi Laporan Keuangan Perusahaan Di PT Air Minum Giri Menang JURNAL PENGABDIAN MAKARYA SEPTEMBER 2025

Abstract

Abstract
Petty cash management plays a crucial role in supporting the daily operational needs
of a company, particularly for routine and urgent expenditures. In practice, the recording
and documentation of petty cash transactions require a system that is both accountable
and efficient. The service activities were conducted using participatory method during
internship program at PT Air Minum Giri Menang. Petty cash procedures at PT Air
Minum Giri Menang include receipt collection, verification, data entry into an internal
application system, and the preparation and archiving of petty cash reports. The company
applied the imprest method, which proved effective in maintaining financial control and
transparency. Challenges encountered included delayed submission of documents,
incomplete receipts, and data entry errors, which were mitigated through internal
socialization and strengthened verification procedures. The findings indicate that
successful petty cash management relies not only on systems and technology, but also on
the discipline and accountability of all parties involved.