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PT PLN (Persero) The Main Unit of North Sulawesi Development is engaged in the supply of electricity especially in the construction of Transmission and Substation. In carrying out company operations, there are non-routine and routine financing. Non-routine funding includes investment costs for the construction of transmissions and substations with large transaction value while routine financing includes consumption, fuel, gas, mineral water etc. Because of the relatively small financing, companies need petty cash management so that checks don't occur and it doesn't take long to disburse funds. Petty cash management consists of two methods, namely the imprest fund system and the fluctuating fund system. PT PLN (Persero) Main Unit for Development of North Sulawesi uses a fixed fund system because petty cash has been set for the maximum amount of cash used every month and does not change. Imprest cash allocation is carried out at the beginning of each month in accordance with planned cash flow activities that have been proposed by the Main Development Unit. Each expenditure in petty cash must be equipped with documents such as official records, receipts, receipts for purchases. Petty cash management at PT PLN (Persero) Main Unit of North Sulawesi Development in order to be managed as well as possible so as not to exceed the specified transaction limit.

IPTEKS PENGELOLAAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA