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All Journal Jurnal Kesehatan Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan EKONOBIS (JURNAL EKONOMI DAN BISNIS) JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi INTEK: Jurnal Penelitian Jurnal Teknik Mesin Indonesia Jurnal Ilmiah Maju Indian Journal of Forensic Medicine & Toxicology Jurnal Abdimas Sangkabira Jurnal Teknik Mesin Sinergi Socio-Economic and Humanistic Aspects for Township and Industry Journal of Law, Environmental and Justice El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan Journal of Ekonomics, Finance, and Management Studies Ekonomi Al-Khitmah
Muhammad Irwan
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SISTEM AKUNTANSI PENGELUARAN KAS PADA KANTOR CAMAT BENAI KABUPATEN KUANTAN SINGINGI Riris Agustin; Muhammad Irwan; Rina Andriani
JURNAL EKONOMI AL-KHITMAH Vol. 2 No. 2 (2020): JURNAL EKONOMI AL-KHITMAH
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v2i2.999

Abstract

Abstract The study aims to analyze the accounting system for cash expenditure at office subdistrict Benai regency Kuantan Singingi that organisation sector public. The type of researcrh the author conducted was a comparative qualitative descriptive study. The data used are primary and secondary data, primary data is data obtained by conducting interviews with Camat and treasurer of expenditure, as well as documentation. Secondary data in the form of organisation structure, history concise office subdistrict Benai, and data on cash expenditure. Data analisysis techniques to answer the problem was done by using descriptive abalysis, indification and compare between theory with present practice. The results showed that the accounting system of chas expenditurein at office subdistrict Benai regency Kuantan Singingi already appropriate with No 59 of 2007. Thing mentioned seen from documents used and procedures done. Keywords: Accounting System, Cash Expenditure, Public Sector. Abstrak Penelitian ini bertujuan untuk menganalisis sistem akuntansi pengeluaran kas pada Kantor Camat Benai Kabupaten Kuantan Singingi yang merupakan organisasi sektor publik. Jenis penelitian yang dilakukan adalah penelitian deskriptif kualitatif komparatif. Data yang digunakan yaitu data primer dan sekunder, data primer merupakan data yang diperoleh dengan melakukan wawancar dengan Camat dan Bendahara Pengeluaran, serta dokumentasi. Data sekunder berupa data pendukung seperti struktur organisasi, sejarah singkat Kantor Camat Benai, serta data mengenai pengeluaran kas. Teknik analisis data untuk menjawab permasalahan dilakukan dengan menggunakan analisis deskriftif, identifikasi, serta membandingkan antara teori dengan praktik yang ada. Hasil penelitian menunjukkan bahwa sistem akuntansi pengeluaran kas pada Kantor Camat Benai telah sesuai dengan Pemendagrin Nomor 59 Tahun 2007. Hal tersebut dapat dilihat dari kesesuian dokuem yang digunakan dan prosedur pengeluaran yang dilakukan. Kata Kunci: Sistem Akuntansi, Pengeluaran Kas, Sektor Publik.
Co-Authors A. Adriana Amal Abdul Rahman Andi Sundari Aras, Neny Rasnyanti M Barakatul Qamila Dedi Suprianto Deny Satriawan Eka Agustiani EMI SALMAH Evawaty Evawaty Ibnu Nur Hidayat Idawati Idawati Iin Karita Sakharina Imam Maulana Malik Ibrahim Inamovich, Rasulov Ilkhom Irwansyah Irwansyah Jonny Zain Kaharuddin Lewi Lewi Luluk Fadliyanti Maria Ulfah Azhar Massaguni, Massriyady Mega Fatimah Rosana Mega Mustika Meilinda Nur Khafifa Muthaharah Najmawati Nuhlili Damanik Nur Hidayah Nur Isriani Najamuddin Panggabean, Hasbullah Putu Santika Rina Andriani Riris Agustin Rismon Hasiholan Sianipar Risnah, Risnah St. Maryam Syamsiah Rauf Titiek Herwanti Titiek Herwanti Usman ' Yulis, Yul Emri Yunding, Junaedi