ANALISIS PROSEDUR PERTANGGUNG JAWABAN BENDAHARA PEMERINTAH ATAS PENGELUARAN KAS DI BADAN POM RI

AMANAH RAHAYU. 8323136491. Analysis of Government Treasury Accountability Procedures Over Cash Disbursements in Badan POM RI. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has concerns about the application of cash expenditure accountability procedures implemented by the Treasurer in government institutions, which the implementation must be in accordance with the rules applicable in Indonesia. Because the reality is still found a discrepancy between the procedures applied in practice, it can be seen that there are still many obstacles to be overcome. For that, you need to know how the cash disbursement procedures guiding namely PMK No. 190 / PMK.05 / 2012 and how its implementation in financial management in government institutions, particularly the cash outlay. As well as the need to follow up obstacles that arise and then found the right solution to solve it. This paper was based on observations made in the Finance Section at Badan POM RI which located in central Jakarta. The method used is descriptive qualitative method and data collection techniques such as observation, interview, and literature study. From these results it can be concluded that the implementation of procedures of cash expenditure in the Badan POM RI is in conformity with the rules of procedure applicable in Indonesia, namely PMK No. 190 / PMK.05 / 2012 but still found obstacles in the implementation of accountability in the work unit. Problems were found due to the lack of knowledge about the use of UP in the Work Unit and the lack of discipline in the preparation of accountability to the Treasurer, these obstacles can be overcome by providing information on UP by Treasurer and a reprimand for the work unit is not timely in preparing accountability. Keywords: Procedures, Cash Disbursements, Cash Accountability, Treasury, Petty Cas