Evaluation of Accounting Systems and Procedures for Direct Expenditure Cash Expenditures (Study at the Secretariat of the Central Buton District Legislature)

Abstract

This study aims to (1) determine the implementation of accounting systems and procedures for direct expenditure cash expenditure at the Secretariat of the Central Buton Regency DPRD. (2) Determine the suitability of implementing accounting systems and procedures for direct cash expenditure at the CentrDetermineency DPRD Secretariat with Government Regulation Number 12 of 2019 and Minister of Home Affairs Regulation Number 77 of 2020. The data collection method used in this study was interview techniques and documentation. The data analysis method used in this study was a qualitative descriptive analysis. The results showed that (1) the implementation of the accounting system was computerized using the Financial Management Information System (FMIS) to carry out procedures consisting of Issuance of SPD, Submission of SPP-LS, Submission of SPM-LS, and Issuance of SP2D-LS; and (2) the implementation of accounting systems and procedures for direct expenditure cash expenditures is generally in accordance with Government Regulation Number 12 of 2019 and Minister of Home Affairs Regulation Number 77 of 2020. However, the two regulations still cannot be applied as a whole, especially in the use or allocation of the LS mechanism to finance official travel expenditures and honorarium expenditures for financial managers, due to the limited number of UP.