Analisis Prosedur Pencairan Dana Langsung (LS) Pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Manado

Abstract

Direct disbursement of funds is the process of disbursing funds carried out by KPPN to entitled parties or partners based on SPM-LS issued by PA/PA Proxy on behalf of entitled parties according to valid proof of expenditure. Direct payments/disbursements consist of two, namely, personnel expenditures (salaries and allowances, honoraria, overtime) and non-employee expenditures (procurement of goods and services, payment of electricity, telephone and water subscription fees). This study aims to determine the analysis of procedures for direct disbursement of funds at the Manado State Treasury Service Office (KPPN). The research method used in this thesis research is a descriptive method in which each data collected is analyzed and then a conclusion is drawn and the type of research used is descriptive qualitative. The results obtained that the analysis of the direct fund disbursement procedure at the Manado State Treasury Service Office (KPPN) is in accordance with the Minister of Finance Regulation Number 178/PMK.05/2018 concerning Payment Procedures for the Implementation of the State Revenue and Expenditure Budget and system elements Government internal control according to Government Regulation Number 60 of 2008 concerning Government Internal Control System at the Manado State Treasury Service Office (KPPN) is in accordance with the government regulation.

Keywords: Analysis, Disbursement Procedure, Direct Funds