By giving the internship report a title : PETTY CASH AUDITING IMPLEMENTATION AND COUNTER SYSTEM APPLICATION IDEA AT LOGISTIC AT PT. PALYJA (PT. PAM Lyaonnaise Jaya), the writer tried to implementate the petty cash auditirg, observe, analize arad evaluate the auditing result. The purpose and use was to find out if there was a deviation, corruption, or misuse of the petty cash fund. And also to control the allocation of petty cash fund. The discussion systematic of the internship report contain with introduction, company profile, petty cash audit and the problemes in it, the idea to applicate the counter system at logistic, conclusion and sugesstion. In the process writing this internship report, the wnter did a field research with direct observation and interview. Direct observation, collected data from the company and direct involved in company activity. Interview, gave direct interview with the people who involved in the internship activity. And also collected data from books that connected and relevant.