PT.

TBI

Finance: Petty Cash Request and Approval

Standard Operating Procedure/SOP

 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

Table of Contents

1. Introduction.......................................................................................................................3
A. Purpose....................................................................................................................3
B. Scope........................................................................................................................4
2. Petty Cash Request and Approval...................................................................................5
A. Objectives.................................................................................................................5
B. Related Department.................................................................................................5
C. Transaction Frequency.............................................................................................5
D. Policy........................................................................................................................6
E. Other Company Policy References...........................................................................8
F. Ownership and Responsibilities................................................................................9
G. Procedures..............................................................................................................10

Appendices

Appendix A. Flowchart of Petty Cash Request & Approval...................................................14

Appendix B. Glossary...........................................................................................................15
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

1. Introduction

A. Purpose

"This procedure was established with the aim of regulating the procedures
for managing petty cash used for non-material transaction needs in order to
meet the needs of the unit."
“Prosedur ini ditetapkan dengan tujuan untuk mengatur tata cara udalam mengelola
kas kecil yang digunakan untuk kebutuhan transaksi non materiil dalam rangka
memenuhi kebutuhan unit.”

This manual is also supplemented by detailed rules and regulations as

formally issued on behalf of the Company. Examples of this include the rules
and regulations issued by the Finance and Accounting Department.
Employees should ensure that they are aware on how they are affected by
this.
“Manual ini juga dilengkapi dengan aturan dan peraturan terperinci yang
dikeluarkan secara resmi atas nama Perusahaan. Contohnya termasuk aturan dan
regulasi yang dikeluarkan oleh Departemen Keuangan dan Akuntansi. Karyawan
harus memastikan bahwa mereka sadar tentang bagaimana mereka dipengaruhi
oleh ini”

For purposes of this manual only, TBI is referred to as “the Company”.

“Untuk tujuan manual ini saja, TBI disebut sebagai "Perusahaan".”

All employees are expected to comply with these policies and procedures,
which have been issued by the Management. Non-compliance with these
policies and procedures may lead to disciplinary and or legal action being
taken, as appropriate.
“Seluruh karyawan diharapkan untuk mematuhi kebijakan dan prosedur ini, yang
telah dikeluarkan oleh Manajemen. Ketidakpatuhan terhadap kebijakan dan
prosedur ini dapat menyebabkan tindakan disipliner dan atau hukum diambil,
sebagaimana mestinya.”

As opportunities to improve these policies and procedures are identified

(these improvement opportunities include more efficient/effective sub-
processes/SOPs, etc.), all staff are encouraged to raise these improvement
opportunities with the management of the Company for consideration.
“Karena peluang untuk meningkatkan kebijakan dan prosedur ini diidentifikasi
(peluang peningkatan ini mencakup sub-proses/SOP yang lebih efisien/efektif, dll.),
Semua staf didorong untuk meningkatkan peluang peningkatan ini dengan
manajemen Perusahaan untuk dipertimbangkan.”
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

B. Scope

This procedure includes determining the holder of the imprest fund, the
number of funds approved for the imprest fund to the accountability report
for the use of the imprest fund.
“Prosedur ini meliputi penentuan pemegang imprest fund, besarnya dana yang
disetujui untuk imprest fund sampai dengan laporan pertanggungjawaban
penggunaan dana imprest fund.”
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

2. Petty Cash Request and Approval

A. Objectives

These policies and procedures are designed to ensure that petty cash
applications and their transfers are only made in connection with lawfully
approved payment source documents.
“Kebijakan dan prosedur ini dirancang untuk memastikan bahwa aplikasi petty cash
dan transfernya hanya dilakukan sehubungan dengan dokumen sumber pembayaran
yang disetujui secara sah.”

B. Related Department

Finance and Accounting

C. Transaction Frequency

Petty Cash Filings and their delivery from time to time are as required in
accordance with the Company's policy.
“Pengajuan Petty Cash dan pengirimannya dari waktu ke waktu adalah sesuai
dengan kebijakan Perusahaan.”

D. Policy
1. General Policy
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

1. General Policy

1.3. Each fund disbursement shall be supported by approved payment

request and valid documentation.
“Setiap pencairan dana harus didukung oleh permintaan pembayaran yang
disetujui dan dokumentasi yang valid.”
1.4. Prior to authorization of payment, the Finance & Accounting Officer
needs to ensure that funds are available to cover disbursement.
“Sebelum otorisasi pembayaran, Pejabat Keuangan & Akuntansi perlu
memastikan bahwa dana tersedia untuk menutupi pencairan.”
1.5. Authorized person(s) as specified in Transaction Approval Matrix
shall approve all disbursements.
“Orang yang berwenang sebagaimana ditentukan dalam Matriks Persetujuan
Transaksi harus menyetujui semua pencairan.”
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

2. Petty Cash Request & Approval Policy

2.1. Petty Cash submission must be accompanied by a record of expenses

and/or income made by the submitting party, so that later the value of
the application can be evaluated and approved by the management.
“Pengajuan Petty Cash harus dibarengi dengan catatan pengeluaran dan/atau
pemasukan yang dibuat oleh pihak yang mengajukan, sehingga nantinya nilai
pengajuan bisa di evaluasi dan dilakukan persetujuan oleh pihak manajemen.”
2.2. Basically, there is no time limit related to the filing of Petty Cash, but
it should be remembered that petty cash submissions must be based on
proper planning or budgeting so that in one month the company only
makes one approval for petty cash submissions with related parties
"Pada dasarnya tidak ada batasan waktu terkait dengan dilakukannya pengajuan
Petty Cash, namun perlu di ingat bahwa pengajuan Petty Cash harus berdasarkan
atas perencanaan atau penganggaran yang tepat sehingga dalam satu bulan
perusahaan hanya melakukan sekali persetujuan untuk Pengajuan Petty Cash
terhadao Pihak terkait"

E. Other Company Policy References

Policy Ref. No. Company Policy

- -
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

F. Ownership and Responsibilities

The following units are responsible for the procedures outlined within this document.

Person-In-Charge
Department Unit
(PIC)

All Departement All Unit  Staff Level-

Management Level

Finance and Accounting Accounting  Junior Accounting

Dept.

Management Finance Manager

General Manager

As such, this document will only be distributed to all PICs as mentioned above.
“Dengan demikian, dokumen ini hanya akan didistribusikan ke semua PICs seperti yang
disebutkan di atas.”
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request and Approval

APPROVED BY: STATUS:

Management OPEN

G. Procedures

G.1. Petty Cash Request & Approval

Step Activity

1 "When the accountant staff receives information related to the Petty Cash
application from the relevant parties, the Accounting Staff must submit
data related to the historical use of the previous petty cash for review and
see the final balance of the last Petty Cash"
“Ketika staff akuntan menerima informasi terkait pengajuan Petty Cash dari para
pihak terkait, Staff Akuntan wajib mengajukan data terkait historical penggunaan
petty cash sebelumnya untuk dilakukan review dan melihat saldo akhir dari Petty
Cash terakhir"

Things that must be reviewed when receiving data related to the historical use of
petty cash in the previous period:
“Hal-hal yang wajib direview ketika menerima data terkait historical penggunaan petty
cash pada periode sebelumnya:”
1. Details of Expenses.
2. Initial Balance
3. Final Balance
2 After conducting a review, the accountant is obliged to coordinate with
the relevant superiors to ensure that the details of the historical data on
the use of petty cash
“Setelah melakukan review, maka akuntan wajib melakukan koordinasi dengan
atasan terkait untuk memastikan bahwa details dari data historical penggunaan
petty cash”
3 If the relevant management has agreed to carry out the delivery of petty
cash funds of the relevant party. Then the accountant staff is required to
record the accounting system and excel for the next data input process
to be carried out at BNI Direct.
“Jika pihak menejemen terkait telah menyetujui agar dilaksanakannya
pengiriman dana petty cash pihak terkait. Maka staff accountant wajib
melakukan pencatatan pada sistem akuntansi dan excel untuk selanjutnya
dilakukan proses input data pada BNI Direct"
4 The Accountant Staff logs-in to the Banking System used by the company
to carry out transactions to collect a certain amount of Petty Cash funds
for related parties using the access information that the bank has
provided.
“Staff Akuntan melakukan log-in ke System Perbankan yang digunakan
perusahaan untuk melakukan transaksi penegiriman sejumlah dana Petty Cash
untuk pihak terkait dengan menggunakan informasi akses yang sudah pihak
perbankan berikan"
 Step Activity

5 STANDARD
Accountant Staff need toOPERATING PROCEDURE
pay attention to the Cut Off Times of every
DEPARTMENT:
transaction option made in making
SOP NUMBER: VERSION:
payments as well as national
16 Pages
holidays.
Finance and Accounting A.01.02. 1.0
“Staff Akuntan perlu memperhatikan Cut Off Times dari setiap pilihan transaksi
PROCESS: DATE
yang dilakukan dalam melakukan pembayaran serta hari OF nasional.”
libur RELEASE:
Finance October 19, 2022
Here are the Cut Off Details from BNI Direct.
SUB-PROCESS: “Berikut Detail Cut Off dari BNI Direct”
Petty Cash Request and Approval
1. LLG Transaction (09.00-14.45 WITA-Rp. 2.900 Charges)
APPROVED BY: “Transaksi LLG (09.00-14.45 WITA-Biaya Rp.2.900)”
STATUS:
Management 2. RTGS Transaction (09.00-15.00 WITA-Rp. 2.900OPEN
Charges)
“Transaksi RTGS (09.00-15.00 WITA-Biaya Rp.2.900)”
3. IFT Transaction (09.00-15.00 WITA-Rp.35.000)
“Transaksi IFT (09.00-15.00 WITA-Rp.35.000)”
-The same and/or a different source of Foreign Currency Funds (Bank
Notes) with the currency sent
Step “Sumber Dana Valas yang sama Activity
dan/atau berbeda (Bank Notes) dengan
mata uang valas yang dikirim.”
7 ≤ eqv USD 5.000must
(eqv USD 5 Charges)
Accountant Staff review all data that has been filled in the
eqv USD 5.001- eqv USD 10.000
banking system before confirming (eqv USD
and 10completing
Charges) the system.
eqv USD 10.001- eqv USD 100.000 (USD 20 Charges)
“Staff Akuntan Wajib melalukan review terhadap seluruh data yang telah di
≥ eqv USD
isi pada 100.001
sistem (eqv USD 50)
perbankan sebelum melakukan konfirmasi dan
penyelesaian pada sistem
4. Tax Transaction tersebut.”
(Bulk) (09.00-16.00 WITA-No Charges)
“Transaksi Pajak (Bulk) (09.00-16.00 WITA)”
5. Online Transaction (No Cut Off Times & No Minimum Transaction-Rp.
8 Accountant Staff is required to screen capture at the final stage of the
6.500 Charges)
“Transaksi process
data validation Online (No inCut
theOff Times &system
banking No Minimum Transaction-Rp.
and follow up with the
6.500)”
Management to review, release, and approve.
“Staff
Notes : Akuntan wajib melakukan Screencapture pada tahap akhir proses
validasi isian data pada sistem perbankan dan melakukan follow up kepada
All of the
Pihak above types
Manajemen of transactions
untuk can only
melakukan review, be carried
release out on weekdays
dan approval.”
Monday-Friday. If the situation is urgent and has passed the Cut Off Times and
outside the working day. Transactions can use the ONLINE method depending
on the approval of the Management.
” Semua jenis transaksi di atas hanya dapat dilakukan pada hari kerja Senin-Jumat.
9 If the Management
Jika keadaan mendesak has done melewati
dan sudah ReleaseCut
andOffApproval.
Times sertaThe
diluarAccountant
hari kerja.
Staff is required to follow up with the company's Related
Transaksi dapat menggunakan metode ONLINE tergantung dari persetujuan Parties
Pihakto
notify
Manajemen.”them that the Petty Cash transfer has been successfully sent.
“Apabila Pihak Manajemen telah melakukan Release dan Approval. Staff
Akuntan wajib melakukan follow up kepada Pihak Terkait perusahaan untuk
6 Accountant Staff when
memberi notifikasi bahwasuccessfully logged
pengiriman dana in Cash
Petty to the system
telah berhasilare
required
dikirim.” to fill in the details of the transaction to be carried out.
“Staff Akuntan ketika sudah berhasil login pada sistem wajib mengisi detail-detail
transaksi yang akan dilakukan.”

The following are banking details that must be filled in according to the invoice
or bill received.
“Berikut details perbankan yang wajib di isi sesuai dengan Invoice atau Bill yang
diterima.”
 From Account. Choosing a transaction to be paid through an IDR or
USD account
“Dari Account. Memilih transaksi akan dibayar melalui akun IDR atau USD”
 Amount. Fill in the amount to be paid in accordance with the grand
total or total bill contained in the Invoices or Bills.
“Jumlah. Isi jumlah yang akan dibayar sesuai dengan grand total atau total
tagihan yang terdapat pada Invoices atau Bills.”

 Services. Choose the type of service to be used depending on the

amount of funds to be transferred. (LLG Min Transaction Rp.10.000
and RTGS Min Transaction Rp. 100.000.000).
“Layanan.Pilih jenis layanan yang akan digunakan tergantung dari besarnya
dana yang akan di transfer. (LLG Min Transaksi Rp.10.000 dan RTGS Min
Transaksi Rp. 100.000.000).”
Appendix
A. Flowchart of Petty Cash Request and Approval

Petty Cash Request & Approval

(Related Party-Junior Reviewing Payment Online Follow Up to Management
Accounting- Accounting Form for Release and Approval
Manager)

Reviewing Petty Cash Data

Details of Expenses.
Initial Balance Fill Online System Form to Follow Up to Related Party
Final Balance Process the Payments of the Petty Cash Transfer

Looks up for Cut Off Times Transfer Payment and

National Holidays
LLG Transaction (09.00-14.45 WITA)
“Transaksi LLG (09.00-14.45 WITA)”
Coordinate with RTGS Transaction (09.00-15.00 WITA)
“Transaksi RTGS (09.00-15.00 WITA)”
Management IFT Transaction (09.00-15.00 WITA)
“Transaksi IFT (09.00-15.00 WITA)”
Tax Transaction (Bulk) (09.00-16.00 WITA)
“Transaksi Pajak (Bulk) (09.00-16.00 WITA)”

Confirmation from BNI Direct Log-In

Management
 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request & Approval

APPROVED BY: STATUS:

Management OPEN

Appendix B. Glossary
This glossary of terms is intended as a guide only and should not be regarded as replacing
any formal definitions/clarifications contained in other documents issued by entities
authorized to make such pronouncements (e.g., tax law/regulations, etc) in respect of
matters that potentially affect the Company’s business.
“Glosarium istilah ini dimaksudkan sebagai panduan saja dan tidak boleh dianggap sebagai
pengganti definisi/klarifikasi formal yang terkandung dalam dokumen lain yang dikeluarkan oleh
entitas yang berwenang untuk membuat pernyataan tersebut (misalnya, hukum/peraturan pajak, dll)
sehubungan dengan hal-hal yang berpotensi mempengaruhi bisnis Perusahaan.”

Term Definition

Cash A payment instrument that comprises of cash on hand and

demand deposits. (SFAS No. 02)

Cash equivalents Short-term, highly liquid investments that are readily convertible to
known amounts of cash without being subject to a significant risk of
changes in value. (SFAS No. 02)

Company PT. Treelogy Bali Indonesia

GM General Manager.

PIC Person-In-Charge

SOP Standard Operating Procedures

 STANDARD OPERATING PROCEDURE

DEPARTMENT: SOP NUMBER: VERSION: 16 Pages

Finance and Accounting A.01.02. 1.0

PROCESS: DATE OF RELEASE:

Finance October 19, 2022

SUB-PROCESS:
Petty Cash Request & Approval

APPROVED BY: STATUS:

Management OPEN

Document History

Effective Version Author(s) Change Description Remarks