I would let the cut end develop a callus - harden off - before potting. A freshly cut stem is susceptible to rot. Do plant in a well drained container - no pot saucer. Use a cactus mix rather than potting soil.
That's one way of doing it. I haven't tried that.
I have taken aloe cuttings by cutting the lower leaves off a few aloe pieces and pushing the exposed stem into soil, straight away. I always used a dry soil with grit and large grain sand, which had dried for a few days before use. That worked well in pots that were a similar size to each cutting.
It seems that there is a choice of how to do it.