Cash Expenditure Accounting Information System Operational Cost Driver At the Fleet Department of PT Cipta Krida Bahari Banjarmasin

Abstract

This study is to describe the accounting information system for operating cash disbursements of drivers at the Fleet department of PT Cipta Krida Bahari Banjarmasin. The aim is to find out the procedures in the driver operating cost expenditure system. This study uses qualitative research in the form of a brief history of the company, organizational structure, duties, responsibilities, records, and documents used, as well as the operating cost driver expenditure system procedures at the flee department of PT Cipta Krida Bahari Banjarmasin. The research approach uses a descriptive approach related to the accounting information system for operating cash disbursements of drivers at the fleet department of PT Cipta Krida Bahari Banjarmasin. The results of the study can be concluded that the accounting information system for cash disbursements for operating costs of drivers in the fleet department of PT Cipta Krida Bahari Banjarmasin has related functions, namely the commercial sales function, operation function, driver function, fleet admin function, fleet leader function, manager function, and finance function. The procedure for disbursing cash for driver operational costs is the procedure for ordering goods by the customer, the procedure for submitting money for travel, procedures for disbursing/transferring money for travel, and the procedure for recording money for travel. Documents used in the cash disbursement system for a driver’s operating costs are travel documents, PUO, DA, manifest, SIJK, BBM notes, manifest, and TCA. The records used are the FAST system, Cash Advance application, TCA website, MCM system, Middleware system, Ramco system, and enterprise system