EFFECTIVENESS OF USE AND MANAGEMENT OF PATTTY CASH AT ALFAMART NEW CITRALAND MANADO
Keywords:
Effectiveness, Petty Cash, Internal Contorol, Retail Operations, Case StudyAbstract
The effectiveness of petty cash management is a crucial element supporting the smooth daily operations in the dynamic retail industry. This research aims to conduct an in-depth analysis of the effectiveness of petty cash usage and management, with Alfamart New Citraland Manado as a case study. The research method employed is a qualitative approach with a case study design. Primary data was collected through semi-structured interviews with key informants, namely the Store Manager and cashier staff, as well as through direct observation of the cash management workflow. Secondary data was obtained from document analysis, such as fund usage reports and transaction evidence. Data analysis was performed descriptively-analytically to interpret field findings. The results indicate that petty cash usage is considered highly effective from the employees' perspective in maintaining operational smoothness, especially in handling urgent and unexpected needs. The management system implemented is the Imprest System, which generally aligns with company procedures. However, several key challenges were identified: (1) difficulty in obtaining formal transaction evidence for informal expenditures, and (2) limitations in implementing segregation of duties due to a lean team structure. It is concluded that the petty cash system at Alfamart New Citraland Manado is functionally effective. The existing internal control challenges are mitigated through compensatory control mechanisms, such as final verification by the Store Manager
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