Jurnal Ilmiah Socio Secretum
Universitas Darma Agung Medan, Indonesia Vol. 10, No. 1, June 2020, pp. 113-116
ISSN: 2720-9830. 113
Journal homepage: https://jurnal.darmaagung.ac.id/index.php/socio/about
OVERVIEW OF CASH RECEIVINGS AND DISTRIBUTIONS RESTAURANT UNCLE'K CENTER POINT MEDAN
Febriani Laia Universitas Darma Agung
Article Info ABSTRACT
Article history:
Received April 2020 Revised May 2020 Accepted June 2020
This research was conducted at Restaurant Unclek Center Point Medan. This purpose was to determine Cash Receipts and Expenditures at Restaurant Unclek Center Point Medan. The research method used was data collection methods, namely library methods and field methods with documentation techniques and analytical methods, namely descriptive and analytical methods. deductive method. The results of the study concluded Restaurant Unclek Center Point Medan makes a list of the names of incoming and outgoing items such as cashier equipment and operational items to be recorded in petty cash or petty cash disbursements. Reports of cash receipts and disbursements are adjusted to cash in and out whether balance with expenditure on the remaining money. Each closing cashier recaps the results of sales (turnover) and capital (denominations that function to change guest spending money) in front of the manager and rechecked by the manager before being deposited to the bank. Any excess capital (remaining change in guest spending) is used as cashier's bonus money and processed into employee needs.
Keywords:
Cash cash receipts
and cash disbursements
This is an open access article under the CC BY-SA license.
Corresponding Author:
Febriani Laia
Universitas Darma Agung Email: FebrianiLaia@gmail.com
INTRODUCTION
In general, every company in running its business definitely needs cash, because cash plays an important role and becomes one of the centers of attention and supervision to support company activities both for company operating costs and for holding new investments. Cash is a means of payment owned by the company and ready to be used, such as cash checks and cash (banknotes and coins).
Cash is something, whether in the form of money or not, which can be readily available and received as payment for its operational obligations, so cash is often used to finance the operational activities of Restaurant Uncle'k Center Point Medan. Cash is an asset in a company including Restaurant Uncle'k Center Point Medan which is the easiest to be misappropriated because it is easy to convert into other types of assets, the easiest to hide and move.
Cash accounting is focused on the function of providing information (administrative) and accounting control according to the company's management responsibilities for cash which are generally used, namely, providing sufficient cash for the activities of a company Restaurant Uncle'k Center Point Medan, avoiding idle cash and increasing efficiency. operations and prevent losses due to misuse of cash. To prevent losses due to misuse of cash, the Company Restaurant Uncle'k Center Point Medan must maintain the accuracy of accounting records.
To ensure that all cash transactions are recorded fairly, a good and effective accounting information system is needed. So that the company can avoid misappropriation of the company's operating cash. The review of accounting information is closely related to the daily operational activities of the company.
By making a Review of Cash Receipts and Expenditures, each company can predict the company's progress in each current year and the company does not experience losses and bankruptcy. Where this can be seen from
ISSN: 2720-9830
Jurnal Ilmiah Socio Secretum, Vol. 10, No. 1, June 2020: 113-116 114
the presentation of cash receipts and disbursements reports. Cash receipts and disbursements prepared by the finance department to evaluate all activities that have been carried out by the company. If the company has done this, it is expected that the company will continue to survive even though sometimes the economic conditions are unstable.
Identification of problems
Based on the description of the background above, it is identified in the research to be conducted at Restaurant Unclek which can be described as follows:
How is the application of the Accounting Information System for cash receipts at Restaurant Unclek How is the application of the Accounting Information System for cash disbursements at Restaurant Unclek Research Objectives and Benefits
Research purposes
To find out how the implementation of the Accounting Information System for cash receipts at Restaurant Unclek.
To perform an analysis of the cash disbursement accounting information system at Restaurant Unclek.
Benefits of research
The results of this study are expected to provide many benefits and positive contributions for the researchers themselves and interested parties
METHOD
A Brief History of PT. Aroma Group ( Restaurant Uncle'k Center Point Medan )
Brief history PT. AromaGroup ( Restaurant Uncle'k Center Point Medan ) Established on June 29, 2016 which is engaged in food and Baverage and already has several outlets in the city of Medan. Currently the office of PT. AromaGroup (Restaurant Uncle'k Center Point Medan) is based in the area of Jl. Attorney No. 137, Central Petisah, district. Medan Petisah, Medan city, North Sumatra.
In 2010 PT.AromaGroup (Restaurant Uncle'k Center Point Medan) built a restaurant called X.O suki which is located at Mall Sun Plaza. In 2013 PT.AromaGroup Medan has rebuilt the Uncle'k restaurant in the same place.
Uncle'k Center Point) Medan built two restaurants at the same time located 2 Warungkudeta branches located on Jln. Cikditiro and Bank Of Seafood located at Sun Plaza Mall. In 2016 PT.AromaGroup (ChopBuntut) Medan built another restaurant called ChopBuntut which is located at Mall Sun plaza. Until now, there are 7 outlets of PT.AromaGroup (Unclek Medan).
Vision and Mission of PT. Aroma Group (Unclek Center Point) Medan Vision :
To become a restaurant that provides various types of Medan cuisine, which is the most experienced, fastest and best in Indonesia as well as a place where the service is also friendly.
Mission:
Prioritizing quality in everything that is done (service) and served (food).
Develop innovations in both products and services while sticking to traditional corridors.
Develop business in several strategic places to become the best restaurant in Indonesia.
Organizational Structure at PT. AromaGroup (Unclek Medan)
Figure 1. Organizational Structure Source: Uncle K Center Point Restaurant Medan
Jurnal Ilmiah Socio Secretum ISSN: 2720-9830 115 RESULTS AND DISCUSSION (10 PT)
Research result
Unclek Center Point Restaurant Cash Receipt And Disbursement System
PT. The Aroma Group (Restaurant Unclek) has involved an organizational structure that clearly separates responsibilities. These sections include the manager section, accounting section, and cashier section. The related functions in the Accounting System for Cash Receipts and Disbursements at the Uncle Retaurant include the cashier, accounting section, and manager section. Documents used in the Accounting System for cash receipts, the use of which is accounted for by the relevant department. These documents include guest bill, remittance of fund, restaurant and bar bill, restaurant and bar summary of sales, reservation form, agent voucher, invoice and cash receipt.
The cash receipts and disbursements system is a company control mechanism and an effective tool for providing reports and is useful in predicting the consequences that may arise from various choices of activities and actions that are possible to take. Good cash receipts and disbursements control will produce good financial statement data, therefore the company needs to evaluate the cash receipts and disbursements system they use so that the system they have used so far can be in accordance with the needs and demands of the company's conditions.
Expenditure system in the company PT. Aroma Group (Restaurant Unclek) uses a petty cash fund system and bonus money which is the result of the rest of the guest's shopping change managed by the cashier, who is given the responsibility by the Restaurant manager to hold petty cash funds and bonus money to pay expenses which is a relatively small amount, the petty cash replenishment of PT. Aroma Group Restaurant Unclek) is carried out/claimed at least once the amount is claimed for Rp. 500,000 and for bonus money used for employee needs, bonus money is replenished every day taken from the remaining guest returns. The following is an example of accounting records in petty cash, namely in Restaurant Unclek Center Point Medan which organizes petty cash funds based on the imprest fund system, there are the following transactions:
June 2 : Budget of Rp. 2,000,000 to form petty cash.
June 4 : paid telegram fee of Rp. 60,000
June 7 : Purchased cash stationery for office Rp. 96,000 June 10: paid transportation fee of Rp. 230,000
June 16 : Paid transportation fee of Rp. 275,000
17 june : paid food allowance for employees who work overtime Rp. 150,000 June 22: purchased from the post office stamps and stamps for Rp. 102,000 Please record the above transactions in the form of a petty cash book.
Journal entries that must be made in petty cash fund transactions
Date Estimation Debit Credit
02-06-2021 Petty Cash Fund
Rp.2.000.000 Rp.2.000.000
(to record the formation of a budget petty cash fund of Rp. 2,000,000) Unclek Medan Restaurant Company Revenue
Income in the company is certainly related to profits which are assets derived from transactions that occur in the company and all transactions or events that affect the company in an accounting period, which comes from operating activities in this case goods produced by the company for sale.
The source of income at PT. Aroma Group (Restaurant Unclek) comes from the sale of food and beverages in cash, ovo and card applications (credit/debit) able to generate profits and have good efficiency in the use of raw materials on daily sales at PT. Aroma Group (Unclek Center Point Medan) requirements for profit sharing to employees if they meet the target in a month of Rp. 900,000,000, the employee will get an incentive of Rp.
200,000 from achieving the target outside of basic salary, meal allowance and other service bonuses. While working hours at PT. Aroma Group ( Restaurant Unclek) has three work shifts, namely morning, middle, and afternoon. In every shift change, the cashier performs a per shift sales transaction recap. Based on the existing discussion, the author has a framework of thinking about the accounting system in cash management in the cash receipts and disbursements cycle, where for the company the cash receipt and disbursement system is a very important part, which cannot be separated in improving the quality of the company in competing in the culinary field.
Discussion
The results of the research conducted by the author of the review of cash receipts and disbursements at PT.
Aroma Group (Restaurant unclek) have complied with existing procedures. This can be seen from the existence of:
ISSN: 2720-9830
Jurnal Ilmiah Socio Secretum, Vol. 10, No. 1, June 2020: 113-116 116
Organizational structure that is made for the success of a company in general is the existence of good cooperation between individuals or employees, therefore every company must have an organized and clear organizational structure.
It can be seen with the control of cash receipts and disbursements as a combination of various resources designed to process the existing accounting system and turn it into the financial statements that the company needs. In this study, it was found that the control of cash receipts and disbursements applied in the company was able to support managerial performance in the company.
CONCLUSION
As for what the authors can conclude from the research at Restaurant Unclek Center Point Medan, among others: Restaurant Unclek Center Point Medan makes a list of the names of incoming and outgoing goods such as cashier equipment and operational items to be recorded in petty cash or petty cash expenditures.
Reports of cash receipts and disbursements are adjusted to cash in and out whether they are in balance with expenditures on the remaining money. Each closing cashier recaps the results of sales (turnover) and capital (denominations that function to change guest spending money) in front of the manager and rechecked by the manager before being deposited to the bank. Any excess capital (remaining change in guest purchases) is used as cashier's bonus money and processed into employee needs.
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