T This final project report aims to analyze the cash management procedures implemented by the finance unit of pt kereta api indonesia (persero), operational area 1, cikini station, jakarta, and to evaluate their compliance with sound cash management principles based on accounting theory and applicable regulations. the study employs a descriptive method with a qualitative approach through observation, interviews, documentation, and literature review conducted during the field work practice (praktik kerja lapangan). the results indicate that the procedures for cash receipts, cash disbursements, petty cash management, bank reconciliation, and cash recording and reporting have been carried out systematically, supported by an integrated sap system, segregation of duties, hierarchical authorization, and periodic bank reconciliations, thereby enhancing the effectiveness of internal control. nevertheless, several supporting transaction documents were found to have not fully complied with administrative requirements, particularly regarding the completeness of authorized signatures on certain transaction documents. based on these findings, it can be concluded that the cash management practices implemented by the finance unit of pt kereta api indonesia (persero), operational area 1, cikini station, jakarta, generally conform to sound cash management principles. however, greater administrative discipline is still required to strengthen accountability and support the audit process.