Jurnal Ilmiah Raflesia Akuntansi
Vol 5 No 1 (2019): Jurnal Ilmiah Raflesia Akuntansi

Penyusunan Laporan Pertanggung Jawaban (LPJ) Bendahara Pengeluaran pada Kantor Pelayanan Perbendaharaan Negara Curup

Berlian Afriansyah (Politeknik Raflesia)



Article Info

Publish Date
29 Apr 2019

Abstract

This research is to know the compilation of Expenditure Accountant Account Statement at KPPN Curup in order to be accountable to the use of fund in accordance with established theory. The analysis used in this research is descriptive analysis method. The result of the research can be concluded that KPPN Curup in the bookkeeping of Spending Treasurer has used the application issued by the Minister of Finance that is SILABI. At the time of internal reconciliation, there was a difference in cash in the Spending Treasurer. The UAKPA report is limited to UP balances, while the Treasurer's report covers all cash balances available to the treasurer. Submission of Liabilities of Spending Treasurer Account shall be executed no later than the tenth of the following month. In the event that the submission of the Spending Treasurer's Account Statement exceeds the stipulated time limit, KPPN shall impose sanctions in the form of postponement of SP2D issuance of SPM- UP / SPM- TUP / SPM- GUP or SPM- LS filed by the Spending Treasurer.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...