PROSEDUR PELAKSANAAN ANGGARAN BELANJA DAN PERTANGGUNGJAWABAN PADA BPKAD (BADAN PENGELOLA KEUANGAN DAN ASET DAERAH) KABUPATEN BUTON TENGAH

This thesis aims to determine the Budget Implementation Procedure and Accountability in the Regional Financial and Asset Management Agency of Central Buton Regency in accordance with ministerial regulation Number 17 of 2003 concerning State finances and Law number 1 of 2004 concerning treasury. The research method used is descriptive qualitative. The type of data used is qualitative and quantitative data. The results of the study showed that the procedures for implementing the budget and accountability of the financial management body and the assets of the Central Buton district had been going well according to the Ministerial Regulation in 2003, starting to carry out reforms in the financial sector marked by the enactment of Law Number 17 of 2003 concerning State Finance and the Law Law No. 1/2004 concerning the treasury, only in the process of carrying out activities, sometimes the PPTK is late in submitting proof of transaction in the form of a letter of accountability (SPJ) for expenditure spent on the expenditure treasurer, the delay in the submission of the SPJ to an activity will result in a delay in the replacement of inventory money resulting in delays in disbursing funds to finance other activities&nbsp