<![CDATA[Penelitian ini bertujuan untuk menganalisis penerapan sistem pengeluaran kas untuk biaya perjalanan dinas pada Kantor Wilayah Kementerian Agama Provinsi Sulawesi Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem pengeluaran kas untuk biaya perjalanan dinas telah diterapkan secara efektif melalui pemanfaatan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Penerapan sistem tersebut telah sesuai dengan ketentuan yang berlaku serta teori sistem pengeluaran kas menurut Mulyadi (2016). Kesesuaian tersebut terlihat pada penggunaan dokumen, pencatatan akuntansi, dan pelaksanaan fungsi-fungsi terkait. Dengan demikian, sistem pengeluaran kas pada biaya perjalanan dinas di Kantor Wilayah Kementerian Agama Provinsi Sulawesi Selatan telah berjalan dengan baik dan mendukung efektivitas pengelolaan keuangan instansi. This study aims to analyze the implementation of the cash disbursement system for official travel expenses at the Regional Office of the Ministry of Religious Affairs of South Sulawesi Province. The study employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results indicate that the cash disbursement system for official travel expenses has been implemented effectively through the utilization of the Agency-Level Financial Application System (SAKTI). The implementation of the system is in accordance with applicable regulations and Mulyadi’s (2016) theory of cash disbursement systems. This conformity is reflected in the use of supporting documents, accounting records, and the execution of related functions. Therefore, the cash disbursement system for official travel expenses at the Regional Office of the Ministry of Religious Affairs of South Sulawesi Province has operated properly and supports effective financial management within the institution.]]>
