EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELUARAN KAS UANG PERSEDIAAN TAHUN 2020-2023 (STUDI KASUS: DI DINAS PENDIDIKAN KABUPATEN ASAHAN)

Abstract

This study aims to implement the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office, as well as its compliance with the Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The method used is a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation of related parties. The population in this study includes all UP management activities in the office, with samples in the form of UP cash disbursement procedure documents in the form of SPP-UP, SPM-UP, and SP2D-UP. The data analysis technique was carried out qualitatively descriptively. The results of the study indicate that in general the implementation of the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office has carried out the procedure, however, it still requires improvement, namely by attaching the type of expenditure to procedural documents such as SPP-UP, SPM-UP, and SP2D-UP to facilitate transparency and effectiveness in the use of UP funds. This research is expected to be an evaluation material in improving compliance with these regulations