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All Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Ratna Kurnia Saputri
Universitas Bina Darma
Computer Science & IT Economics, Econometrics & Finance

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Tinjauan Atas Prosedur Pencairan Uang Persediaan Pada Balai Besar Pelaksanaan Jalan Nasional Sumatera Selatan Citra Indah Merina; Ratna Kurnia Saputri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 2 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i2.132

Abstract

This study aims to analyze the Petty Cash Fund (Uang Persediaan/UP) disbursement procedure at the South Sumatra National Road Implementation Center (BBPJN South Sumatra) and evaluate its compliance with applicable regulations. A qualitative descriptive approach was employed in this study. Data were collected through observation, interviews, and documentation involving the Expenditure Treasurer, Commitment-Making Officer (PPK), Payment Order Signing Officer (PPSPM), and supporting financial documents related to petty cash management. The findings indicate that the petty cash disbursement procedure has been implemented in accordance with prevailing regulations, beginning with the submission of the Petty Cash Payment Request Letter (SPP-UP), document verification, issuance of the Payment Order (SPM-UP), and the issuance of the Fund Disbursement Order (SP2D) by the State Treasury Service Office (KPPN). The use of funds is accounted for through Accountability Reports (SPJ) and the Petty Cash Reimbursement mechanism (GUP). Furthermore, the segregation of duties and verification process at each stage demonstrate the implementation of an internal control system that supports transparent, effective, efficient, and accountable financial management. However, incomplete supporting documents and administrative errors remain potential obstacles that may affect the timeliness of fund disbursement. Therefore, continuous improvement in administrative accuracy and coordination among related parties is essential to ensure effective financial management.
Co-Authors Citra Indah Merina