Meningkatkan Kinerja Keuangan melalui Sistem Akuntansi Pengeluaran Kas dan Mekanisme Pengendalian Internal

Abstract

The cash disbursement accounting system is an essential component of the Accounting Information System (AIS), functioning to ensure that all cash outflow transactions are properly recorded, authorized, and accounted for. Effective cash management is necessary not only to maintain a company’s financial stability but also to minimize the risk of fund misuse. This paper provides a comprehensive discussion of the concepts, procedures, documents, accounting records, and internal controls involved in cash disbursement systems, both through checks and petty cash funds. Cash disbursements by check are used for large payments and provide greater security as well as valid proof of payment, while petty cash is used for small and urgent expenses through two methods: the imprest system and the fluctuating fund system.

Furthermore, this paper outlines the roles of various functions involved in the system, including the cash function, accounting function, internal auditor, and petty cash custodian, and explains the cash disbursement procedures through document flows such as Cash Disbursement Vouchers (BKK), Petty Cash Vouchers (BPKK), and Petty Cash Requisition Forms (PPKK). The discussion demonstrates that implementing a well-structured cash disbursement system supported by adequate internal control can enhance payment efficiency, maintain the company’s reputation, and support financial decision-making. Therefore, the cash disbursement accounting system plays a strategic role in ensuring financial transparency and accountability within an organization.