Analisis Sistem Akuntansi Pertanggungjawaban Uang Perjalanan Dinas Di Setdakab Nagan Raya

Dina Fitriansyah, Ika Rahmadani

Abstract


This research aims to analyze the Accountability of Business Travel money in SETDAKAB Nagan Raya and whether it has been prepared by Minister of Finance Regulation No. 07/PMK.05/2008 concerning the Second Amendment to the Regulation of the Minister of Finance Number 45/PMK. 05/2007, which contains official domestic travel for state officials, civil servants, and non-permanent employees. The research method used in this research is a descriptive qualitative method by observing work practices at research locations to obtain primary and secondary data. The data was recorded and collected using interview techniques with Expenditure Treasurers, Assistant Treasurers, and SPPD operators to see the mechanism of the administration process for official travel money accountability. The results of this study also show that the budget for travel in the Nagan Raya region from 2018 to 2020 has experienced an increase in funding, and in 2021 there was a decrease in the budget due to budget cuts. The budget has been allocated to help residents affected by the pandemic. It has been effective and efficient in carrying out the payment of official travel money at SETDAKAB Nagan Raya.

Full Text:

PDF

References


Kojongian Claudia , (2018). Analisis Perlakuan Akuntansi dan pelaporan belanja barang dan

jasa pada dinas pembedayaan perempuan dan perlindungan anak provinsi sulawesi utara, Jurnal

riset akuntansi going concern 13 (3) , 581-585.

Meli Apriani , Pasaribu, (2021). Perancangan Aplikasi Dalam Pengelolaan Surat Perjalanan Dinas Di BPKD Aceh Barat .Comserva ,Volume 1 No. 8 Desember 2021 (hal 419- 425 ).

Mentri Keuangan. (2008) . Perubahan Kedua atas peraturan Mentri keuangan Nomor 45/PMK 05/2007 tentang perjalanan dinas dalam negri bagi pejabat negara, pegawai negri dan pegawai tidak tetap. Jakarta: Mentri Keuangan.

Muliyana, Dwi Retnosari, Agus Alim Muin, (2021). Sistem Informasi Manajemen dan Monitoring Perjalanan Dinas Pada Perwakilan BKKB Provinsi Kalimantan Selatan.

Niputu, Asiti . (2020) . Imbas covid-19, pemotongan anggaran tidak dapat dihindari. Ekombis Sains,

volume 5. Nomor 02, Desember 2020.

Nurfarida. (2020). Rancangan bangun sistem informasi biaya perjalanan dinas . Jurnal teknik komputer AMIK BSI, Vol VI No.1 Januari 2020.

Permata sari.putri marselina, (2021). Perancangan Sistem informasi perhitungan perjalanan dinas pada

balai wilayah sungai kalimantan berbasis web. SENMEA.

Puspitasari, Devi. (2021) . Perancangan Bangun Sistem Informasi Surat Perintah Perjalanan

Dinas Di Dinas Koperasi Dan Usaha Mikro Lamongan . Volume 4, No 2, Juni 2021.

Robyanto, Priyatna Her,Maliani, Frieyadie, Gata. (2021). Implementasi Deterministic Finite Automata

(DFA) Pada Perancangan Aplikasi Perhitungan Uang Harian Perjalanan Dinas Kementerian Deny. 2021.

Susanto, Slamet. (2021). Analisis Sistem Akuntansi Pengelolaan Uang Perjalanan Dinas Di Inspektorat

IV Itjen Kemendikbudristek RI. Journal Remittance, Volume 02 Nomor 02, Desember 2021

.




DOI: https://doi.org/10.35308/jimetera.v3i1.6255

Refbacks

  • There are currently no refbacks.