Analisis pelaksanaan sistem akuntansi pengeluaran kas belanja langsung pada satuan kerja UIN Maulana Malik Ibrahim Malang

Paradigm change management that educational institutions are social-bureaucratic toward increasingly open business-like with the Law No.1 of 2004 on State Treasury has provided opportunities for government agencies whose duties and functions to provide public services to be able to implement the Financial Management (PPK-BLU). Improvements in governance at BLU related to financial management can be realized through the evaluation of the cash outlay. In financial accounting system, the government sets about the payment procedure at the expense of the state budget by issuing PMK 190/PMK.05/2012 regarding the procedure for payment in order to implement the state budget. PMK 190/PMK.05/2012 are aimed at making the budget implemented effectively, efficiently, orderly, transparent, and accountable in accordance with the statutory provisions. State Islamic University of Maulana Malik Ibrahim (UIN MALIKI) Malang as one of the educational institutions BLU financial management of funds from the state budget must have an accounting system cash disbursements direct spending, especially spending on personnel and non-personnel expenditures were adequate as one of the preventive measures misappropriation of funds by PMK 190/PMK.05/2012. The purpose of this study is to investigate the implementation of the accounting system direct spending cash disbursements at the working unit BLU MALIKI UIN Malang is carried out in accordance PMK No. 190/PMK.05/2012. This research method is descriptive qualitative. The results of this study indicate that the accounting system direct spending cash disbursements have been carried out in accordance with existing regulations which PMK 190/PMK.05/2012. These results are expected to BLU MALIKI UIN Malang remain consistent in performing bookkeeping to accounting systems direct spending cash disbursements, both non-personnel expenditures and personnel expenditures so as to improve the effectiveness of the accounting system direct spending cash disbursements