ANALISIS PENERAPAN PROSEDUR UANG PERSEDIAAN DAN GANTI UANG PADA KANTOR SYAHBANDAR KSOP KELAS IV GUNUNG SITOLI
Keywords:
Petty Cash, Reimbursement, Financial Procedures, KSOP Gunungsitoli, Ministry of Home Affairs Regulation No.77 of 2020Abstract
This research aims to analyze the implementation of Petty Cash (UP) and Reimbursement (GU) procedures at the Class IV Port Authority Office in Gunungsitoli and to assess their compliance with the Ministry of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The study uses a qualitative descriptive approach, with data collected through observation, interviews, and documentation. The population includes all financial procedures related to UP and GU at the office, while the sample comprises financial documents and feedback from employees directly involved in the implementation process. The data analysis technique applied is descriptive comparison between actual practices and regulatory standards. The results indicate that the implementation of UP and GU procedures has not fully complied with existing regulations. Procedural steps such as the preparation of the Petty Cash Request Letter (SPP-UP) are often skipped, proceeding directly to the Petty Cash Payment Order Letter (SPM-UP), which risks administrative violations. Furthermore, the Reimbursement process frequently exceeds the maximum limit of 7 working days, leading to delays in operational activities, including staff travel expenses. This research is expected to serve as an evaluation reference to improve procedural compliance and financial management effectiveness in the respective institutionReferences
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