Evaluasi Sistem Dana Petty Cash pada GMIM Pinaesaan Griya Paniki Indah Manado

Abstract

Church is a religious organization which in carrying out its activities is classified as a non-profit organization. Gereja Masehi Injili di Minahasa (GMIM) is a non-profit organization called to fellowship, witness, and serve. The Pinaesaan congregation is a part of the Gereja Masehi Injili di Minahasa (GMIM) which is a place of worship for Christians who carry out service responsibilities for the congregation in the Perumahan Griya Paniki Indah with 39 columns and 1067 families. In carrying out its service activities, the church prepares special funds for routine expenses and relatively small amounts that are intended for routine monthly operations, both for church workers' allowances as well as for diakonia funds and other routine equipment. These funds are commonly referred to as petty cash funds which consist of the formation of petty cash funds, requests and expenditures of petty cash funds, and replenishment of petty cash funds. This study aims to determine how the petty cash fund system at GMIM Pinaesaan Griya Paniki Indah uses comparative qualitative methods through interview, observation, and documentation techniques. In this study, analytical techniques are used by presenting facts that have been carried out by the church and comparing them with existing theories or criteria regarding petty cash funds. The results showed that some of the use of petty cash funds at the GMIM Pinaesaan church had implemented a system according to the accounting system, but there were some that still occurred spontaneously without paying attention to the actual system in accordance with accounting theory. The church does not deposit cash receipts to the bank as soon as possible but cash deposits are made when cash has been accumulated for a month or more. Cash disbursements are still weak where the cash storage function is not separate from the recording function and the church does not make a nominal petty cash fund.