Sebutkan kelebihan penggunaan metode dana tetap dalam pengelolaan kas kecil

Oleh Aletheia Rabbani 11/15/2021

Sistem Imprest

A. Pengertian Sistem ImprestSistem imprest (imprest fund) adalah pengelolaan kas kecil yang memiliki sistem dana tetap untuk kas perusahaannya, sehingga dana tersebut dapat ditentukan dari jumlah dana kas kecil sebelumnya. Dengan kata lain, sistem imprest merupakan suatu metode tetap dengan mengisi kembali dana kas perusahaan, yang mana jumlah nilai saldo kas kecil pada perusahaan tidak berubah atau dikatakan tetap.Sistem imprest mempunyai beberapa kelebihan di antaranya mampu memberikan waktu yang lebih efisien dalam hal mencatat laporan keuangan dan juga melakukan pengisian ulang dana perusahaan. Sistem imprest ini juga mampu membantu memperjelas dengan adanya bantuan bukti transaksi pembayaran yang lengkap. Selain itu, sistem imprest ini harus dipantau lebih teliti oleh pihak manajemen perusahaan karena mempunyai kekurangan tersendiri, yakni saldo kas di dalamnya harus diisi kembali dan pencatatannya harus diperbarui setiap akhir periode.Dengan demikian ketika terjadi pengeluaran maka akan mengakibatkan berkurangnya jumlah kas kecil, dan karyawan yang bertanggung jawab harus meminta pengisian kembali dana kas kecil dari sejumlah biaya yang dikeluarkan atas pengeluaran tersebut.

B. Kelebihan Sistem Imprest

Metode imprest dalam pengelolaan kas kecil memiliki beberapa kelebihan di antaranya,1. Lebih efisien dalam pencatatan laporan keuangan2. Lebih jelas karena pencatatan menggunakan bukti transaksi3. Lebih mudah untuk mengetahui jumlah pengeluaran untuk setiap kegiatan operasional perusahaan4. Lebih hati-hati di dalam menggunakan dana kas kecil karena hanya akan ditambah ketika periode berakhir5. Lebih mudah dalam memperkirakan jumlah dana yang akan digunakan dikarenakan jumlah dana awal akan selalu sama.

C. Kekurangan Sistem Imprest

Dibalik kelebihannya, metode imprest juga memiliki kekurangan di antaranya,1. Jumlah saldo yang kecil dan susah diketahui karena jumlah saldo pasti hanya bisa dilihat ketika pengisian kas kecil dilakukan,2. Tidak bisa melakukan penambahan saldo di tengah periode,

3. Apabila ada kekurangan, cenderung tidak diketahui berapa kekurangan tersebut.

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Materi Sosiologi SMA
1. Materi Sosiologi Kelas XII Bab 1.1 Perubahan Sosial dan Dampaknya (Kurikulum 2013)
2. Materi Sosiologi Kelas XII Bab 1.2 Perubahan Sosial dan Dampaknya (Kurikulum 2013)
3. Materi Sosiologi Kelas XII Bab 1.3 Perubahan Sosial dan Dampaknya (Kurikulum 2013)
4. Materi Sosiologi Kelas XII. Bab 1. Perubahan Sosial dan Dampaknya (Kurikulum 2013)
5. Materi Sosiologi Kelas XII. Bab 1. Perubahan Sosial (KTSP)
6. Materi Sosiologi Kelas XII Bab 1.1 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
7. Materi Sosiologi Kelas XII Bab 1.2 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
8. Materi Sosiologi Kelas XII Bab 1.3 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
9. Materi Sosiologi Kelas XII Bab 1.4 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
10. Materi Sosiologi Kelas XII Bab 1.5 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
11. Materi Sosiologi Kelas XII Bab 1.6 Perubahan Sosial dan Dampaknya Terhadap Kehidupan Masyarakat (Kurikulum Revisi 2016)
12. Materi Ujian Nasional Kompetensi Perubahan Sosial
13. Materi Ringkas Perubahan Sosial

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