Penerapan peraturan direktur jenderal perbendaharaan nomor PER- 66/PB/2005 pada prosedur pencairan dana di KPPN Surakarta (studi kasus pada pencairan dana UP, TUP, dan GUP)

Penulis Utama : VIcky Safitri
NIM / NIP : F3306188
× ABSTRAK Kantor Pelayanan Perbendaharaan Negara KPPN as an vertical agency in the Treasury General Director of Finance Department RI’s environment implementing taks and function as a State’s General Treasury Authority has an important role in the process of National Budget APBN fund liquefaction, the management of state acceptance and the responsibility of budget implementation. In the channelization, the financing of budget burden is expected to be done in right target, right time, and right amount which has been provided. Every working unit satker can be given money supply UP, which is used to fulfill the need and in doing daily activity. Beside UP, the satker can as the addition of money supply TUP and replacement of money supply GUP. This research has aim to know the procedure of UP, TUP, and GUP Fund Liquefaction in KPPN Surakarta and the suitability of UP, TUP, and GUP Fund Liquefaction toward Treasury General Director’s Rule Number Per-66/PB/2005. In the procedure of fund liquefaction in KPPN Surakarta, it is implemented by the Treasury Section, Perception Bank/Giro Post Section, and Verification and Accountancy Section. The treasure section receive Paying Order Letter SPM and the supporting document from satker, check and fill the check list about the completeness of SPM file as well as note it in the SPM finishing sipervision list. Then it do the testing of SPM, make the concept of Fund Liquefaction Order Letter SP2D) and print the SP2D which is signed up by the Chief of Treasury Section and Chief of Perception Bank/Giro Post Section. Perception Bank/Giro Post Section make an advice that is signed by the Chief of Perception Bank/Giro Post Section and the Head of KPPN. The Verification and Accountancy Section archive the document. The supporting documents used are: details of fund use plan, the pronouncement letter from Bidget User Authority, expenditure responsibility pronouncement letter, tax invoice, and tax submission letter. The procedure of UP, TUP, and GUP Fund Liquefaction in KPPN is suitable with the Treasury General Director’s Rule Number Per-66/PB/2005 that has been determined by Treasury General Director as a base of APBN fund liquefaction and it has been running smoothly. Key word: KPPN, UP, TUP, and GUP Fund Liquefaction, Treasury General Director’s Rule Number Per-66/PB/2005.
×
Penulis Utama : VIcky Safitri
Penulis Tambahan : -
NIM / NIP : F3306188
Tahun : 2009
Judul : Penerapan peraturan direktur jenderal perbendaharaan nomor PER- 66/PB/2005 pada prosedur pencairan dana di KPPN Surakarta (studi kasus pada pencairan dana UP, TUP, dan GUP)
Edisi :
Imprint : Surakarta - F. Ekonomi - 2009
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Prog. DIII Akuntansi-F.3306188-2009
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Adi Firman Ramadhan, SE
Penguji :
Catatan Umum : 2762/2009
Fakultas : Fak. Ekonomi dan Bisnis
×
File : Harus menjadi member dan login terlebih dahulu untuk bisa download.