Evaluasi pembentukan dan pengelolaan kas kecil pada pabrik gula Tasikmadu Karanganyar
Ira Oktienawati - F3306145 - Fak. Ekonomi dan Bisnis
The Tasikmadu sugar factory was founded by Kanjeng Gusti Pangeran Adipati Arya (KGPAA) Mangkunegoro IV. The construction was initiated in June 11th 1871. The Tasikmadu sugar factory is the second sugar factory after Colomadu sugar factory of Karanganyar regency located approximately 15 km eastward Solo city. Tasikmadu sugar factory is a part of of PTPN’s (Persero) production unit that covers the production activity such as processing the sugar-reed into sugar. This factory does not only intend to fulfill the need of sugar-reed, but also plant the sugar-reed.
Based on the research, the researcher in interested to analyze on the supervision of cash and also to evaluate the management especially dealing with the small cash applied in sugar factory of Tasikmadu Karanganyar.
This research aims to know the procedure of small cash management started from the formation to refilling located in sugar factory of Tasikmadu Karanganyar. Then, it will be used as a proof to identify the strength and weakness of internal control system toward small cash management and evaluate the small cash in company.
This research applied the direct interview with the company as the technique of data collection. Then, it was followed by the observation by investigating directly the activity analyzed by the company. Besides, this research also used the literature study, the technique of data collection based on some books that is appropriate with the title and research objectives as the literature review.
This result of this research is intended to know the accountancy information system applied in the cash expenditure especially the small cash started from formation to refilling that has gone well. The use of small cash’s expenditure system of the company runs well, but it is followed by disorder of small cash’s expenditure system since it uses one document only. This will result to difficulty in conducting the checking cross between the functions if the supported document is not available.
Keyword: Toward The Formation And Management Of Small Cash In Sugar Factory Of Tasikmadu Karanganyar