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PROSEDUR PENGAJUAN SURAT PERINTAH PENCAIRAN DANA (SP2D) UANG PERSEDIAAN MELALUI SISTEM INFORMASI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM-PTSP) PROVINSI JAMBI Purba, Emelia Rita Dameria Br; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i3.53844

Abstract

This study aims to examine the procedure for submitting a Fund Disbursement Order (SP2D) for inventory money through the Regional Government Information System of the Republic of Indonesia (SIPD RI) at the Investment and One-Stop Integrated Service Office (DPM-PTSP) of Jambi Province, as well as to identify the obstacles and solutions in its implementation. The research employed a descriptive qualitative method using observation and direct interviews with the expenditure treasurer. The results indicate that the SP2D submission procedure has been integrated with SIPD RI and the Regional General Cash Account (RKUD).
PROSEDUR PENYUSUNAN DOKUMEN PELAKSANAAN ANGGARAN (DPA) DAN ANGGARAN KAS SATUAN KERJA PERANGKAT DAERAH (SKPD) MENGGUNAKAN SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM-PTSP) PROVINSI JAMBI Sinulingga , Nafisa Desfania Br.; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the procedure for preparing the Budget Implementation Document (DPA) and the Cash Budget of Regional Work Units (SKPD) using the Regional Government Information System (SIPD) at Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi and to evaluate its compliance with prevailing regional financial management regulations. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation review.The findings indicate that the preparation of the DPA and Cash Budget has been conducted systematically through the delegation of authority to the Budget User Proxy (KPA), the assignment of Technical Activity Implementation Officers (PPTK), the preparation of the Cash Budget Plan (RAK), and the verification process within SIPD. The implementation of SIPD has improved data accuracy, time efficiency, information integration, and transparency in regional financial governance.
PROSEDUR PEMBUATAN NOMOR INDUK BERUSAHA (NIB) BAGI PELAKU UMKM MELALUI ONLINE SINGLE SUBMISSION (OSS) DENGAN PENERAPAN PRINSIP AKUNTANSI DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPM PTSP) PROVINSI JAMBI Sinambela, Yohana Putri Lopian; Putra, Dios Nugraha
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in economic development; however, many still lack formal business legality, particularly the Business Identification Number (NIB). The government has introduced the Online Single Submission (OSS) system as an integrated electronic business licensing platform to simplify the registration process. This study aims to analyze the procedure for obtaining an NIB through the OSS system and to examine the role of accounting principles in supporting MSMEs during the registration process at the Investment and One-Stop Integrated Service Office (DPM PTSP) of Jambi Province. This research employs a qualitative descriptive method using observation, interviews, and documentation. The findings indicate that the NIB registration procedure has been implemented in accordance with regulations.