PROSEDUR PERTANGGUNGJAWABAN UANG PERSEDIAAN DAN TAMBAHAN UANG PERSEDIAAN PADA KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI SUMATERA SELATAN

TRIMEYDIE, FADLY and Daud, Rochmawati (2025) PROSEDUR PERTANGGUNGJAWABAN UANG PERSEDIAAN DAN TAMBAHAN UANG PERSEDIAAN PADA KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI SUMATERA SELATAN. Diploma thesis, Sriwijaya University.

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Abstract

This study aims to analyze the accountability procedures for Petty Cash (Uang Persediaan UP) and Additional Petty Cash (Jambahan Uang Persediaan TUP) at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province, based on Ministry of Finance Regulations (PMK) No. 210/PMK.05/2022 and 182/PMK.05/2022. The methods used include document studies, internship observations, and interviews with the Finance Subdivision, Commitment Making Officials (PPK), and treasurers. The results indicate that the submission and disbursement of UP and TUP through the SAKTI and BISMA applications have been carried out according to the procedures. However, several obstacles were identified, such as delays in submitting accountability reports (SPJ) and discrepancies in expenditure evidence. Therefore, it is recommended that BPKP strengthen training in SPJ preparation, tighten the verification of expenditure evidence, and improve coordination among related units to support more accountable and efficient management of UP and TUP. Keywords: Procedure, Accountability Petty Cash Additional Petty Cash

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Prosedur,Pertanggungjawaban,Uang Persediaan,Tambahan Uang Persediaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Fadly Trimeydie
Date Deposited:	11 Aug 2025 06:13
Last Modified:	11 Aug 2025 06:13
URI:	http://repository.unsri.ac.id/id/eprint/182677

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