T This final project report discusses the implementation of petty cash recording for general 1 and vehicle 1 at the east java refrigerated lpg terminal project phase 2 of pt wijaya karya (persero) tbk. the background of this study is based on the importance of orderly, accurate, and procedure-compliant petty cash management and recording to support the smooth operation of the project and enhance the effectiveness of the company\\\'s internal control system. the theoretical framework includes the concepts of accounting, cash, petty cash, petty cash systems, the imprest fund system, and petty cash recording and control procedures. this study employed a descriptive research method, with data collected through observation, interviews, and documentation during the field work practice program. the results indicate that the management of general 1 and vehicle 1 petty cash has implemented the imprest fund system, in which the petty cash fund is replenished based on the actual amount of expenditures, ensuring that the petty cash balance remains under control. the recording process is carried out based on supporting documents such as receipts and invoices, which are then classified according to the type of expenditure. the study concludes that the implementation of petty cash recording at the project has been carried out effectively. however, improvements are still needed in administrative discipline and the completeness of supporting transaction documents to further optimize petty cash control.