PREPARATION OF PETTY CASH COA (Chart of Account) GUIDELINES IN THE WOMS APPLICATION AT PT ROYAL INTI MANDIRI ABADI SURABAYA

Abstract

PT Royal Inti Mandiri Abadi is a company operating in the trading sector (Distributor) located in Surabaya.
This company has developed due to the hard work and support of experienced personnel. In one of the system
processes, namely the petty cash expenditure input system, problems were found, so the system needed to be
repaired so that the business activity process ran well. In carrying out the petty cash disbursement input
procedure there are problems related to classification in the COA (Chart of account), namely the cashier's job
function, one of whose tasks is to input journals into the system every time he groups or classifies costs that
are classified into the COA (Chart of account). He often feels confused because he doesn't There are written
guidelines from the company and every time you want to input a cashier function you always ask for the
classification. To overcome this problem, it is necessary to improve the procedural system by providing written
guidelines regarding the classification of COA (Chart of account), so that the function of the cashier can be
more effective in the process of inputting data into the WOMS system.