| The objectives of this research is to analyze petty cash and general cash management of PT Samudra Marine Indonesia (PT SMI). The stage of data collection was performed by a preliminary survey, which is searching information that related to the general overview and procedures of cash function, review of the cash control system, and report development. The data analysis method were used primary data with qualitative descriptive analysis, which is present the result of interviews and observations of PT SMI. Quantitative analysis was also used to compare cash balance per month in order to know the efficiency level of cash management. The result shows that the petty cash management system are still using fluctuative fund system, the management decision to use fluctuative fund system was considered as quite appropriate because the nature of the company's transactions are fast and variative, but when the company have more stable operating activity they can use an imprest fund system. The general cash account of PT SMI doesn’t have a fixed balance of cash replenishment per period, if the company establishes fixed balance of cash replenishment, then the idle cash can be utilized for investment. |