ANALISIS SISTEM AKUNTANSI DANA KAS KECIL PADA RUMAH SAKIT AR BUNDA LUBUKLINGGAU

Abstract

The aim of this study is to see accounting system of small cash fund in AR Bunda hospital. It is qualitative study through operational variable that consisted of documents, notes, related, function, and small cash fund management procedure indicators. Analyzing data technique of this study is descriptive qualitative. The result showed that accounting system of small cash fund in AR Bunda hospital is not appropriate with accounting system of small cash fund because there is no documents about the implementation and the documents about the recharge of small cash fund. The notes of small cash fund in AR Bunda hospital is inappropriate with the system accounting because still using receipt for the expenditure. Related function is inappropriate because of double function in recording small cash fund. The small cash fund management procedure is also inappropriate with the existed system because almost all procedures did by head of financial department assisted by the staffs yet there are transaction are uncovered by vice director

Keywords: Accounting System, Small cash fund