EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS BELANJA LANGSUNG PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

Going Concern : Jurnal Riset Akuntansi

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Field Value
 
Title EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS BELANJA LANGSUNG PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA
 
Creator Kasakeyan, Bella Angelina
Karamoy, Herman
Mawikere, Lidia
 
Subject systems and procedures; cash expenditures; direct expenditure
 
Description A successful government is a government that always provides public services by applying the character of good goverance. One of the important things to achieve the character of good governance is the evaluation of cash expenditures. Cash expenditures are used for various types of payments, one of which is direct expenditure and is very important to support the implementation of government programs that have been previously planned. Cash expenditures procedures consist of: 1) Issuance of a letter of provision of funds, 2) Submission of a request for payment, 3) Issuance of a payment order, 4) Issuance of a warrant for disbursing funds, and 5) Issuance of a letter accountability. The analytical method used is descriptive analysis method. The result of the study showed that the implementation of the system and procedure for the direct expenditure of cash expenditures at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the applicable laws and regulations. So it can be concluded that the application of the system and procedure for the direct expenditure of cash expenditure at the Regional Industry and Trade Office of North Sulawesi Province has been carried out properly and in accordance with Minister of Home Affairs Regulation number 21 of 2011.
 
Publisher Universitas Sam Ratulangi
 
Contributor
 
Date 2020-06-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/28895
10.32400/gc.15.3.28895.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 352-359
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/28895/28192
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/28895/392
 
Rights Copyright (c) 2020 Bella Angelina Kasakeyan, Herman Karamoy, Lidia Mawikere
 

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