Sistem dan prosedur pencairan dana langsung (ls) di kantor pelayanan dan perbensaharaan negara Surakarta
Dela Dewi Ayuningrum - F.3306129 - Fak. Ekonomi dan Bisnis
Surakarta State Service and Treasury Service Office (KPPN) as the vertical institution in the neighborhood of Financial Department of Treasury Directorate General of Indonesian Republic running the task & function as the Type A of State Treasury Office has an important role in the APBN fund clearing process, in administering the state revenue & budget implementation responsibility. The fund clearing process in KPPN Surakarta employs two systems: Direct Fund Clearing System and Reserve Money Fund Clearing System.
This research aims to get a clear description on the system and procedure occurring during the direct fund clearing and to find out the effectiveness of such system and procedure. The data of research was obtained by conducting interview with and the observation on the parties related to the research, documentation of research object, and literary study. In this research, there is a description about the related elements in the system and procedure of direct fund clearing. The result of research shows some strengths and weaknesses. The strengths include: each transaction occurring gets authorization from the competent official, there is position rotation from one division to another; the incoming SPM list can be monitored from DPP (the Accomplishment Supervision List), SP2D document left in KPPN or archived is only 1 sheet and it is archived in the verification and accounting section, and the erroneous agenda because of the counter officers’ lack of precision in recording the incoming SPM.
Considering such weaknesses, the writer gives the following recommendations to the company: SP2D document that is archived in KPPN should consists of 2 sheets, one for the treasury and one for the verification sections; the improvement of human resource’s quality of KPPN Surakarta by following a variety of education through the technical education and training organization related directly to the work, and general education to increase their knowledge. Thus, with the improvement of education and knowledge, the officers can improve the quality of KPPN Surakarta’s service. The better improvement of service quality should be followed with the improved function of direct superior supervision to its subordinate. Thus, the good result will be improved consistently.
Keyword : direct fund, informations system