Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City

Almiftah ARRAHMA; Dhullo  AFFANDI; Priscilia  WEKU

doi:10.38142/jogta.v2i3.957

Authors

Almiftah ARRAHMA Sam Ratulangi University, Indonesia
Dhullo AFFANDI Sam Ratulangi University, Indonesia
Priscilia WEKU Sam Ratulangi University, Indonesia

DOI:

https://doi.org/10.38142/jogta.v2i3.957

Keywords:

Systems and Procedures, Cash Disbursement, Inventory Money, Government Regulation No. 12 of 2019

Abstract

Tax Good governance is reflected, among other things, in transparent and accountable government financial management. This study aims to evaluate the systems and procedures for disbursing cash at the Regional Revenue Agency of the city of Bitung, whether they refer to government regulation no. 12 of 2019 and what is the procedure for disbursing cash in stock money at the Regional Revenue Agency for the city of Bitung. This type of qualitative research uses a descriptive analysis method with a case study approach. The results of research on systems and procedures for spending money at the Regional Revenue Agency of Bitung City are by Government Regulation no. 12 of 2019, systems and procedures for disbursing cash (UP) have been supported by related documents such as Payment Orders (SPP), Payment Orders (SPM), and Funds Disbursement Orders (SP2D), and transaction documents to complete the inventory of cash procedures. The system for issuing Warrants for Payment of Supply Money (SPM-UP) at BAPENDA Bitung City, especially in preparing SPM-UP documents and examining supporting documents, their application is by the characteristics of regional financial management according to Government Regulation Number 12 of 2019. However, in practice, the issuance process is inappropriate because the operator is still handling it, and the PPK SKPD must carry out this task.

References

Agitha, Aflina, C. M. (2022). Analysis Of The Application of Cash Disbursement Systems and

Procedures Using Inventory Money (Up) at The Nagan Raya Social Service. Journal Of Humanities, Social Sciences And Business, 2(1), 298-305. http://ojs.transpublika.com/index.php/JHSSB/article/view/432

Arif, Bachtiar. (2014). Introduction to Government Accounting. Jakarta : Akademia, 2009

BPKP. (2002). Accounting Fundamentals Training Module 1. Jakarta : Financial and

Development Supervisory Agency

Diana, 2017. Cash Financial Assets. Journal Repository. 2017:101

Dendeng, W. F., Elim, I., & Wokas, H. R. N. (2020). Evaluation of cash disbursement procedures using inventory money at the Manado City Regional Revenue Office. Going Concern: Journal of Accounting Research, 15(2), 48-54. https://ejournal.unsrat.ac.id/index.php/gc/article/view/27850

Manopo, S. N., Elim, I., & Afandi, D. (2022). Evaluation of Cash Expenditure Administration Procedures at the Secretariat of the Regional People's Representative Council of North Sulawesi Province. LPPM Journal of EcoSosBudKum (Economic, Social, Cultural, and Law), 5(2), 903-912. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/39304

Bitung City Regional Regulation No. 02 of 2010 concerning the Principles of Regional Financial Management. Bitung City Regional Revenue Agency

https://peraturan.bpk.go.id/Download/285961/Perwako%20No.%201%20Tahun%202020.pdf

Government Regulation No. 12 of 2019 concerning Regional Financial Management https://peraturan.bpk.go.id/Details/103888/pp-no-12-tahun-2019#:~:text=PP%20ini%20mengatur%20mengenai%20lingkup,yang%20dikuasai%20oleh%20pemerintah%20daerah

Government Regulation No.60 of 2008 Government Internal Control System. Financial Inspection Agency. LN. 2008 No. 127, TLN No. 4890: 28 PP. https://peraturan.bpk.go.id/Details/4876

Rondonuwu, G. C., Morasa, J., & Wokas, H. R. (2018). Analysis of the implementation of the accounting system for cash expenditure, capital expenditure and employee expenditure at the Bitung City Regional Tax and Retribution Management Agency. Going Concern: Journal of Accounting Research, 13(03). https://ejournal.unsrat.ac.id/index.php/gc/article/view/20296

Rumampuk, M. A., Tinangon, J., & Wokas, H. (2022). Evaluation of the Application of Cash Expenditure Accounting Systems and Procedures through the Government Credit Card Money Supply Mechanism (Case Study at Manado Class I Environmental Health and Disease Control Engineering Center). LPPM Journal of EcoSosBudKum (Economic, Social, Cultural, and Law), 6(1), 307-â. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/41853

Sambuaga, M. M., Pangemanan, S. S., & Walandouw, S. K. (2021). Evaluation of the Implementation of Cash Disbursement Systems and Procedures at the Secretariat of the Manado City Regional People's Representative Council. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 9(4), 615-621. https://ejournal.unsrat.ac.id/v3/index.php/emba/article/view/36490

Soemarso. (2018). Accounting: An Introduction 1. Jakarta: Salemba Empat

Law Number 17 of 2003 concerning State Finance https://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386161145.pdf