Jurnal Ilmiah Ekonomi Terpadu
Vol 3, No 1 (2023): JURNAL ILMIAH EKONOMI TERPADU

Analisis Sistem Akuntansi Pertanggungjawaban Uang Perjalanan Dinas Di Setdakab Nagan Raya

Dina Fitriansyah (Fakultas Ekonomi Universitas Teuku Umar)
Ika Rahmadani (Unknown)



Article Info

Publish Date
30 Jan 2023

Abstract

This research aims to analyze the Accountability of Business Travel money in SETDAKAB Nagan Raya and whether it has been prepared by Minister of Finance Regulation No. 07/PMK.05/2008 concerning the Second Amendment to the Regulation of the Minister of Finance Number 45/PMK. 05/2007, which contains official domestic travel for state officials, civil servants, and non-permanent employees. The research method used in this research is a descriptive qualitative method by observing work practices at research locations to obtain primary and secondary data. The data was recorded and collected using interview techniques with Expenditure Treasurers, Assistant Treasurers, and SPPD operators to see the mechanism of the administration process for official travel money accountability. The results of this study also show that the budget for travel in the Nagan Raya region from 2018 to 2020 has experienced an increase in funding, and in 2021 there was a decrease in the budget due to budget cuts. The budget has been allocated to help residents affected by the pandemic. It has been effective and efficient in carrying out the payment of official travel money at SETDAKAB Nagan Raya.

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Journal Info

Abbrev

jimetera

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi Terpadu (jimetera) diterbitkan oleh Fakultas Ekonomi Universitas Teuku Umar. Jurnal ini bertujuan menjadi sarana bagi para mahasiswa dan dosen untuk mengembangkan dan mengkomunikasikan hasil-hasil riset dan/atau kajian analitis di bidang Ekonomi, Akuntansi, Manajemen, Bisnis ...