Nur Salim, Al-Faris Ivan
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Analysis of the Implementation of Sub-district Financial Management Based on Ministry of Home Affairs Regulation No. 20 of 2018 in Trimulyo Sub-district Nur Hening, Zirly Istiya; Nuryana, Nisrina Putri; Puspaningtyas, Caecilia; Nur Salim, Al-Faris Ivan
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4617

Abstract

Sub-district financial management plays a crucial role in supporting sub-district development, but various challenges remain in its implementation, including potential irregularities and non-compliance with regulations. This study aims to analyze the implementation and level of compliance with the sub-district financial management cycle, as outlined in the Ministry of Home Affairs Regulation No. 20 of 2018, in Trimulyo Sub-district. The method used is a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results of the study indicate that, in general, sub-district financial management in Trimulyo Sub-district has complied with the provisions at each stage, namely planning, implementation, record-keeping, reporting, and accountability, although several challenges remain, such as uncertainty regarding the timeliness of reporting, a lack of clarity in record-keeping related to the closure of the Buku Kas Umum (BKU) or general cash book, and delays in receiving budget allocation information from the central government.