<![CDATA[Operational Audit of the service functions of publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang aims to assess the extent of service has run effectively and efficiently then identify any weaknesses found and make recommendations in order to achieve effectiveness and efficiency services. The research method used is descriptive qualitative approach to case study. Research data comes from study of documentation, literature studies, field observation and interviews with the internal part of KPPN Malang. Data analyzing process used a qualitative analysis method by compared four audit operational findings elements called the conditions, criteria, causes and effects during the first half of 2013. The result of research showed that publishing SP2D non Belanja Pegawai in Seksi Pencairan Dana KPPN Malang service in the first half 2013 ineffective because (1) Timeliness of completion of SP2D Non Belanja Pegawai under 90% (2) Inconsistency in the implementation of SOP (3) the absence of restrictions on access entertainment in service hours (4) Coordination delays in the completion of the corrected letter of SP2D Non Belanja Pegawai returns correctly and on time (5) The rate of return SPM which have been accepted by Front Office high. And the another result of research was inefficient because (1) use of the number of employees was not optimal (2) Layouts existing has not supported line balancing on the middle office in order to achieve accuracy completion period of SP2D Non Belanja Pegawai. Based on these conditions, the authors provide some recommendations and options for improvement to be used as a consideration in the future. Key words : operational audit, effectiveness, efficiency, SP2D Non Belanja Pegawai, condition, criteria, cause, effect and recommendation]]>
