Jurnal Akuntansi : Transparansi dan Akuntabilitas
Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS

PENERAPAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN PENCAIRAN DANA MUAT DI PT YUDHISTIRA PERKASA ABADI

Putri, Nabila Dwi (Unknown)
Safira, Selma Putri (Unknown)



Article Info

Publish Date
06 Dec 2025

Abstract

This study examines the implementation of transparency and accountability principles in the management of loading fund disbursement at PT Yudhistira Perkasa Abadi. The objective of the research is to analyze how transparency and accountability are applied in the company’s financial disbursement procedures. The study uses a descriptive qualitative method, with data collected through observation and interviews. The findings reveal that transparency is implemented through open access to information, systematic documentation, and the involvement of multiple parties in the verification and authorization process. Meanwhile, accountability is demonstrated through clear divisions of responsibility, the use of official documents such as vouchers and Disbursement Notes (NPD), and orderly transaction recording. The loading fund disbursement mechanism in place supports a professional, organized, and trustworthy financial management practice.

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan ...