Evaluasi Penerapan Sistem dan Prosedur Pengeluaran Kas Sesuai Peraturan Menteri Keuangan No. 171/PMK. 05/2021 Pada Kantor Kementerian Agama Kota Manado

Evaluation of the Implementation of Cash Disbursement Systems and Procedures According to the Regulation of the Minister of Finance Number. 171/PMK. 05/2021 at the Ministry of Religion in Manado City

Authors

  • Nopal Obrim Tumindiga Tumindiga Universitas sam ratulangi
  • Lidia M. Mawikere.,SE.,MSi.,Ak.,CA Universitas Sam Ratulangi
  • Peter M. Kapojos,SE.,MSi.,Ak.,CA Universitas Sam Ratulangi

Abstract

Abstrak: Prosedur pelaksanaan pengeluaran kas sangat penting dalam mewujudkan tata kelola keuangan negara yang tertib, ekonomi, efisien, efektif, transparan dan bertanggung jawab. Penelitian ini bertujuan untuk mengetahui penerapan sistem dan prosedur pengeluaran kas berdasarkan Peraturan Menteri Keuangan No. 171/PMK.05/2021 tentang pelaksanaan sistem sakti pada kantor kementerian agama kota Manado. Penelitian ini menggunakan metode analisis kualitatif. Hasil penelitian menunjukkan bahwa kantor kementerian agama kota Manado telah menerapkan sistem dan prosedur pengeluaran kas secara efektif dimana prosedur pengeluaran kas/dana menggunakan 2 metode yaitu melalui belanja langsung (LS) dan melalui uang persediaan (UP) yang langsung ditransfer ke rekening penerima sesuai Peraturan Menteri Keuangan N0. 171/PMK.05 /2021.

Kata kunci: PMK, Pengeluaran Kas, Sistem dan Prosedur

Abstract: Procedures for implementing cash disbursements are very important in realizing orderly, economic, efficient, effective, transparent and accountable state financial governance. This study aims to determine the application of cash disbursement systems and procedures based on Minister of Finance Regulation no. 171/PMK.05/2021 concerning the implementation of the magic system at the office of the ministry of religion in the city of Manado. This study uses a qualitative analysis method. The results of the study show that the Manado city ministry of religion has implemented systems and procedures for disbursing cash effectively where cash/funds disbursement procedures use 2 methods, namely through direct spending (LS) and through supply money (UP) which is directly transferred to the recipient's account in accordance with Ministerial Regulations Finance N0. 171/PMK.05/2021.

Keywords: PMK, Cash Disbursements, Systems and Procedures

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Published

2023-07-24

Issue

Vol. 7 No. 3 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)

Section

Articles