Bidang B - Jurnal 1

research
  • 27 Aug
  • 2026

Bidang B - Jurnal 1

Advances in digital technology have brought about significant changes in the world of accounting, with processes that were previously carried out manually now transitioning to fully automated systems supported by specialised software. Currently, PT. Abadi Jaya has implementeda computerised accounting system, which automates the recording, management, and reporting of the company’s financial data. Manual petty cash management is inefficient and lacks accountability in reporting. The issues identified at PT. Abadi Jaya includeserrors in inputting petty cash expenditure amounts due to human error, limited access to the Jatonic application—which can only be used by specific departments—and delays in reporting. The research objectives are to analyse the implementation of the Jatonic application, identify factors influencing the smoothness of petty cash management processes, and identify the challenges faced by the company in managing petty cash. The method used was a case study at PT. Abadi Jaya employed a descriptive qualitative approach, including primary data collected through interviews, observations, and documentation of recording processes before and after implementation.The research findings show that the Jatonic app significantly reduces reconciliation processing time, eliminates the risk of manual input errors, and cuts administrative costs, representing a significant improvement in efficiency. Furthermore, the application’s audit trail and multi-level approval features have successfully enhanced transparency and clarified accountability for every expenditure, thereby ensuring robust financial accountability. With updates and improvements to technical aspects and oversight, this system can deliver even greater benefits for the company’s operations.Keywords: Petty Cash; Efficiency; Accountability; Management; Jatonic

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